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