82R10498 JE-D
By: Strama H.B. No. 2428
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(a), Tax Code, is amended to read as
follows:
(a) A person is entitled to an exemption from taxation of
the amount of appraised value of the person's [his] property that
arises from the installation or construction of a solar or
wind-powered energy device that is primarily for production and
distribution of energy for on-site use. The exemption applies to a
device installed or constructed on land or on a building or other
permanent structure.
SECTION 2. This Act takes effect September 1, 2011.