86R9205 JES-F
By: Hall S.B. No. 1617
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of certain property for certain ad
valorem tax incentives if certain renewable energy devices are
installed or constructed on the property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 312, Tax Code, is amended
by adding Section 312.0022 to read as follows:
Sec. 312.0022. PROHIBITION ON ABATEMENT OF TAXES ON
PROPERTY WITH CERTAIN RENEWABLE ENERGY DEVICES INSTALLED OR
CONSTRUCTED. (a) In this section:
(1) "Solar energy device" has the meaning assigned by
Section 11.27.
(2) "Wind-powered energy device" has the meaning
assigned by Section 11.27.
(b) Notwithstanding any other provision of this chapter, an
owner or lessee of a parcel of real property that is located wholly
or partly in a reinvestment zone may not receive an exemption from
taxation of any portion of the value of the parcel of real property
or of tangible personal property located on the parcel of real
property under a tax abatement agreement under this chapter that is
entered into on or after September 1, 2019, if, on or after that
date, a solar energy device or wind-powered energy device is
installed or constructed on the same parcel of real property. The
prohibition provided by this section applies regardless of whether
the solar energy device or wind-powered energy device is installed
or constructed at a location that is in the reinvestment zone.
SECTION 2. Section 313.024(b), Tax Code, is amended to read
as follows:
(b) To be eligible for a limitation on appraised value under
this subchapter, the entity must use the property for:
(1) manufacturing;
(2) research and development;
(3) a clean coal project, as defined by Section 5.001,
Water Code;
(4) an advanced clean energy project, as defined by
Section 382.003, Health and Safety Code;
(5) [renewable energy electric generation;
[(6)] electric power generation using integrated
gasification combined cycle technology;
(6) [(7)] nuclear electric power generation;
(7) [(8)] a computer center primarily used in
connection with one or more activities described by Subdivisions
(1) through (6) [(7)] conducted by the entity; or
(8) [(9)] a Texas priority project.
SECTION 3. Section 313.024(e)(2), Tax Code, is repealed.
SECTION 4. The change in law made by this Act applies only
to an agreement entered into under Chapter 313, Tax Code, on or
after the effective date of this Act. An agreement entered into
under that chapter before the effective date of this Act is governed
by the law in effect on the date the agreement was entered into, and
the former law is continued in effect for that purpose.
SECTION 5. This Act takes effect September 1, 2019.