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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of a taxing unit to enter into an |
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agreement under the Property Redevelopment and Tax Abatement Act to |
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exempt from ad valorem taxation a portion of the value of property |
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on which a solar power facility is located or is planned to be |
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located. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 312, Tax Code, is amended |
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by adding Section 312.0022 to read as follows: |
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Sec. 312.0022. PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN |
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SOLAR POWER FACILITY PROPERTY. (a) In this section, "solar power |
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facility" means a facility designed and used primarily for the |
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purpose of collecting, generating, or storing solar energy. |
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(b) This section applies only to a solar power facility that |
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has or will have a generation or storage capacity of 10 megawatts or |
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more. |
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(c) The governing body of a taxing unit may not enter into an |
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agreement under this chapter to exempt from taxation a portion of |
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the value of real property on which a solar power facility is |
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located or is planned to be located during the term of the |
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agreement, or of tangible personal property that is located or is |
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planned to be located on the real property during that term. |
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SECTION 2. The change in law made by this Act applies only |
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to an agreement entered into under Chapter 312, Tax Code, on or |
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after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2025. |