By: Farrar (Senate Sponsor - Huffman) H.B. No. 706
(In the Senate - Received from the House April 13, 2015;
May 5, 2015, read first time and referred to Committee on Finance;
May 12, 2015, reported favorably by the following vote: Yeas 10,
Nays 0; May 12, 2015, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the procedure for claiming an exemption from ad valorem
taxation of property on which a solar or wind-powered energy device
is installed or constructed.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22,
11.23(h), (j), or (j-1), 11.231, 11.254, 11.27, 11.271, 11.29,
11.30, 11.31, or 11.315, once allowed, need not be claimed in
subsequent years, and except as otherwise provided by Subsection
(e), the exemption applies to the property until it changes
ownership or the person's qualification for the exemption
changes. However, the chief appraiser may require a person allowed
one of the exemptions in a prior year to file a new application to
confirm the person's current qualification for the exemption by
delivering a written notice that a new application is required,
accompanied by an appropriate application form, to the person
previously allowed the exemption.
SECTION 2. This Act applies only to a tax year beginning on
or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2016.
* * * * *