81R2285 JE-D
By: Wentworth S.B. No. 832
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, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1) If the property on which the solar or wind-powered
energy device is installed or constructed is property that
qualifies for an exemption under Section 11.13, Section 11.43(c)
applies to the exemption provided by Subsection (a) in the same
manner as Section 11.43(c) applies to an exemption listed in that
section.
SECTION 2. This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2010.