|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the eligibility of certain property for certain ad |
|
valorem tax incentives if certain renewable energy devices are |
|
installed or constructed on the property. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Subchapter A, Chapter 312, Tax Code, is amended |
|
by adding Section 312.0022 to read as follows: |
|
Sec. 312.0022. PROHIBITION ON ABATEMENT OF TAXES ON |
|
PROPERTY WITH CERTAIN RENEWABLE ENERGY DEVICES INSTALLED OR |
|
CONSTRUCTED. (a) In this section: |
|
(1) "Solar energy device" has the meaning assigned by |
|
Section 11.27. |
|
(2) "Wind-powered energy device" has the meaning |
|
assigned by Section 11.27. |
|
(b) Notwithstanding any other provision of this chapter, an |
|
owner or lessee of a parcel of real property that is located wholly |
|
or partly in a reinvestment zone may not receive an exemption from |
|
taxation of any portion of the value of the parcel of real property |
|
or of tangible personal property located on the parcel of real |
|
property under a tax abatement agreement under this chapter that is |
|
entered into on or after September 1, 2019, if, on or after that |
|
date, a solar energy device or wind-powered energy device is |
|
installed or constructed on the same parcel of real property. The |
|
prohibition provided by this section applies regardless of whether |
|
the solar energy device or wind-powered energy device is installed |
|
or constructed at a location that is in the reinvestment zone. |
|
SECTION 2. Section 313.024(b), Tax Code, is amended to read |
|
as follows: |
|
(b) To be eligible for a limitation on appraised value under |
|
this subchapter, the entity must use the property for: |
|
(1) manufacturing; |
|
(2) research and development; |
|
(3) a clean coal project, as defined by Section 5.001, |
|
Water Code; |
|
(4) an advanced clean energy project, as defined by |
|
Section 382.003, Health and Safety Code; |
|
(5) [renewable energy electric generation;
|
|
[(6)] electric power generation using integrated |
|
gasification combined cycle technology; |
|
(6) [(7)] nuclear electric power generation; |
|
(7) [(8)] a computer center primarily used in |
|
connection with one or more activities described by Subdivisions |
|
(1) through (6) [(7)] conducted by the entity; or |
|
(8) [(9)] a Texas priority project. |
|
SECTION 3. Section 313.024(e)(2), Tax Code, is repealed. |
|
SECTION 4. The change in law made by this Act applies only |
|
to an agreement entered into under Chapter 313, Tax Code, on or |
|
after the effective date of this Act. An agreement entered into |
|
under that chapter before the effective date of this Act is governed |
|
by the law in effect on the date the agreement was entered into, and |
|
the former law is continued in effect for that purpose. |
|
SECTION 5. This Act takes effect September 1, 2019. |