Texas 2009 - 81st Regular

Texas House Bill HB1751 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R5818 SMH-D
2	2	By: Leibowitz H.B. No. 1751
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to an exemption from ad valorem taxation of a renewable
8	8	energy device, structure, facility, or system installed or
9	9	constructed on residential property, land designated for
10	10	agricultural use, or open-space land devoted to farm or ranch
11	11	purposes for the generation of energy for use in connection with the
12	12	property.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
15	15	adding Section 11.34 to read as follows:
16	16	Sec. 11.34. RENEWABLE ENERGY DEVICE, STRUCTURE, FACILITY,
17	17	OR SYSTEM INSTALLED ON RESIDENTIAL PROPERTY OR AGRICULTURAL LAND.
18	18	(a) In this section, "renewable energy device, structure, facility,
19	19	or system" means:
20	20	(1) a device, structure, facility, or system that
21	21	generates electricity using energy derived from:
22	22	(A) solar power;
23	23	(B) wind power;
24	24	(C) a fuel cell;
25	25	(D) methane gas from a landfill;
26	26	(E) ocean thermal power;
27	27	(F) wave or tidal power;
28	28	(G) a low emission advanced renewable energy
29	29	conversion technology;
30	30	(H) hydropower, provided that the facility:
31	31	(i) is a run-of-the-river hydropower
32	32	facility;
33	33	(ii) has a generating capacity of not more
34	34	than five megawatts; and
35	35	(iii) does not cause an appreciable change
36	36	in the river flow; or
37	37	(I) biomass, provided that the facility:
38	38	(i) is a sustainable biomass facility;
39	39	(ii) has an average emission rate of not
40	40	more than 0.075 pounds of nitrogen oxides per million British
41	41	thermal units of heat input; and
42	42	(iii) has a capacity of less than 500
43	43	kilowatts;
44	44	(2) a passive or active solar water or space heating
45	45	system; or
46	46	(3) a system that relies on energy derived directly
47	47	from geothermal energy.
48	48	(b) A person is entitled to an exemption from taxation of
49	49	the amount of the appraised value of a single-family residential
50	50	property, a multifamily residential property consisting of not more
51	51	than four dwelling units, or land appraised as provided by
52	52	Subchapter C, Chapter 23, or by Subchapter D of that chapter, other
53	53	than as timberland or wildlife management land, that the person
54	54	owns that arises from the installation or construction on the
55	55	property of a renewable energy device, structure, facility, or
56	56	system if:
57	57	(1) the installation or construction of the device,
58	58	structure, facility, or system began on or after October 1, 2007;
59	59	and
60	60	(2) the energy generated by the device, structure,
61	61	facility, or system is used in connection with the property.
62	62	(c) The comptroller, with the assistance of the State Energy
63	63	Conservation Office or its successor, shall develop guidelines to
64	64	assist local officials in the administration of this section.
65	65	SECTION 2. Section 11.43, Tax Code, is amended by amending
66	66	Subsection (c) and adding Subsection (n) to read as follows:
67	67	(c) An exemption provided by Section 11.13, 11.17, 11.18,
68	68	11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j), or
69	69	(j-1), 11.29, 11.30, [or] 11.31, or 11.34, once allowed, need not be
70	70	claimed in subsequent years, and except as otherwise provided by
71	71	Subsection (e), the exemption applies to the property until it
72	72	changes ownership or the person's qualification for the exemption
73	73	changes. However, the chief appraiser may require a person allowed
74	74	one of the exemptions in a prior year to file a new application to
75	75	confirm the person's current qualification for the exemption by
76	76	delivering a written notice that a new application is required,
77	77	accompanied by an appropriate application form, to the person
78	78	previously allowed the exemption.
79	79	(n) Notwithstanding Subsection (c), if a person who
80	80	receives an exemption provided by Section 11.34 modifies the
81	81	renewable energy device, structure, facility, or system for which
82	82	the exemption is allowed in a manner for which a building permit is
83	83	required, the person must reapply for the exemption in the manner
84	84	provided by this section in order to continue receiving the
85	85	exemption. If the exemption is allowed, the exemption need not be
86	86	claimed in subsequent years and, except as otherwise provided by
87	87	this section, applies to the property until it changes ownership or
88	88	the person's qualification for the exemption changes.
89	89	SECTION 3. As soon as practicable after the effective date
90	90	of this Act, the comptroller, with the assistance of the State
91	91	Energy Conservation Office, shall develop the guidelines required
92	92	by Section 11.34, Tax Code, as added by this Act.
93	93	SECTION 4. This Act applies only to ad valorem taxes imposed
94	94	for a tax year beginning on or after the effective date of this Act.
95	95	SECTION 5. This Act takes effect January 1, 2010, but only
96	96	if the constitutional amendment to authorize the legislature to
97	97	exempt from ad valorem taxation a renewable energy device,
98	98	structure, facility, or system installed or constructed on
99	99	residential property, land designated for agricultural use, or
100	100	open-space land devoted to farm or ranch purposes for the
101	101	generation of energy for use in connection with the property is
102	102	approved by the voters. If that amendment is not approved by the
103	103	voters, this Act has no effect.