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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 adding |
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Subsection (a-1) to read as follows: |
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(a-1) If the property on which the solar or wind-powered |
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energy device is installed or constructed is property that |
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qualifies for an exemption under Section 11.13, Section 11.43(c) |
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applies to the exemption provided by Subsection (a) in the same |
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manner as Section 11.43(c) applies to an exemption listed in that |
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section. |
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SECTION 2. This Act applies only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2010. |