| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to an exemption from ad valorem taxation of the amount of |
|
|
the appraised value of real property that arises from the |
|
|
installation in the property of certain energy efficiency-related |
|
|
improvements. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
|
|
adding Section 11.272 to read as follows: |
|
|
Sec. 11.272. ENERGY-EFFICIENT IMPROVEMENTS. (a) In this |
|
|
section, "energy efficiency-related improvement" means an |
|
|
improvement or technology that reduces the amount of energy needed |
|
|
to perform the basic functions of a property, including: |
|
|
(1) a high-efficiency heating, ventilation, and air |
|
|
conditioning system; |
|
|
(2) a central air conditioning demand response |
|
|
technology; |
|
|
(3) a high-efficiency heat pump; |
|
|
(4) attic insulation; |
|
|
(5) a radiant barrier; |
|
|
(6) a smart thermostat; |
|
|
(7) a high-efficiency water heater; |
|
|
(8) an electric vehicle charging demand response |
|
|
technology; |
|
|
(9) high-efficiency windows; and |
|
|
(10) the sealing or resealing of doors, windows, or |
|
|
other openings. |
|
|
(b) A person is entitled to an exemption from taxation of |
|
|
the amount of the appraised value of real property owned by the |
|
|
person that arises from the installation in the property of an |
|
|
energy efficiency-related improvement. |
|
|
(c) The comptroller, with the assistance of the State Energy |
|
|
Conservation Office or its successor, shall develop guidelines to |
|
|
assist local officials in the administration of this section. |
|
|
SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
|
|
follows: |
|
|
(c) An exemption provided by Section 11.13, 11.131, 11.132, |
|
|
11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, |
|
|
11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, |
|
|
11.254, 11.27, 11.271, 11.272, 11.29, 11.30, 11.31, 11.315, or |
|
|
11.35, once allowed, need not be claimed in subsequent years, and |
|
|
except as otherwise provided by Subsection (e), the exemption |
|
|
applies to the property until it changes ownership or the person's |
|
|
qualification for the exemption changes. However, except as |
|
|
provided by Subsection (r), the chief appraiser may require a |
|
|
person allowed one of the exemptions in a prior year to file a new |
|
|
application to confirm the person's current qualification for the |
|
|
exemption by delivering a written notice that a new application is |
|
|
required, accompanied by an appropriate application form, to the |
|
|
person previously allowed the exemption. If the person previously |
|
|
allowed the exemption is 65 years of age or older, the chief |
|
|
appraiser may not cancel the exemption due to the person's failure |
|
|
to file the new application unless the chief appraiser complies |
|
|
with the requirements of Subsection (q), if applicable. |
|
|
SECTION 3. This Act applies beginning with the 2024 tax |
|
|
year. |
|
|
SECTION 4. This Act takes effect January 1, 2024, but only |
|
|
if the constitutional amendment proposed by the 88th Legislature, |
|
|
Regular Session, 2023, to authorize the legislature to provide for |
|
|
an exemption from ad valorem taxation of the amount of the market |
|
|
value of real property that arises from the installation in the |
|
|
property of certain energy efficiency-related improvements is |
|
|
approved by the voters. If that amendment is not approved by the |
|
|
voters, this Act has no effect. |