| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the exemption from ad valorem taxation for certain |
|
|
solar or wind-powered energy devices. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 11.27, Tax Code, is amended by amending |
|
|
Subsection (a) and adding Subsection (a-1) to read as follows: |
|
|
(a) A person is entitled to an exemption from taxation of |
|
|
the amount of appraised value of real [his] property owned by the |
|
|
person that arises from the installation or construction on the |
|
|
property of a solar or wind-powered energy device that is primarily |
|
|
for production and distribution of energy for on-site use. |
|
|
(a-1) A person is entitled to an exemption from taxation of |
|
|
the appraised value of a solar or wind-powered energy device owned |
|
|
by the person that is installed or constructed on real property and |
|
|
is primarily for production and distribution of energy for on-site |
|
|
use regardless of whether the person owns the real property on which |
|
|
the device is installed or constructed. |
|
|
SECTION 2. The amendment made by this Act is a clarification |
|
|
of existing law and does not imply that existing law may be |
|
|
construed as inconsistent with the law as amended by this Act. |
|
|
SECTION 3. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2021. |