| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the procedure for claiming an exemption from ad valorem |
|
|
taxation of property on which a solar or wind-powered energy device |
|
|
is installed or constructed. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 11.43(c), Tax Code, is amended to read as |
|
|
follows: |
|
|
(c) An exemption provided by Section 11.13, 11.131, 11.132, |
|
|
11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, |
|
|
11.23(h), (j), or (j-1), 11.231, 11.254, 11.27, 11.271, 11.29, |
|
|
11.30, 11.31, or 11.315, 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, 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. |
|
|
SECTION 2. This Act applies only to a tax year beginning on |
|
|
or after the effective date of this Act. |
|
|
SECTION 3. This Act takes effect January 1, 2016. |