| |
| |
|
|
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(a), Tax Code, is amended to read as |
|
|
follows: |
|
|
(a) A person is entitled to an exemption from taxation of |
|
|
the amount of appraised value of the person's [his] property that |
|
|
arises from the installation or construction of a solar or |
|
|
wind-powered energy device that is primarily for production and |
|
|
distribution of energy for on-site use. The exemption applies to a |
|
|
device installed or constructed on land or on a building or other |
|
|
permanent structure. |
|
|
SECTION 2. This Act takes effect September 1, 2011. |