| 1 | 1 | | 87R10445 CJC-F |
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| 2 | 2 | | By: Button H.B. No. 3795 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the exemption from ad valorem taxation for certain |
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| 8 | 8 | | solar or wind-powered energy devices. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 11.27, Tax Code, is amended by amending |
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| 11 | 11 | | Subsection (a) and adding Subsection (a-1) to read as follows: |
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| 12 | 12 | | (a) A person is entitled to an exemption from taxation of |
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| 13 | 13 | | the amount of appraised value of real [his] property owned by the |
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| 14 | 14 | | person that arises from the installation or construction on the |
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| 15 | 15 | | property of a solar or wind-powered energy device that is primarily |
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| 16 | 16 | | for production and distribution of energy for on-site use. |
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| 17 | 17 | | (a-1) A person is entitled to an exemption from taxation of |
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| 18 | 18 | | the appraised value of a solar or wind-powered energy device owned |
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| 19 | 19 | | by the person that is installed or constructed on real property and |
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| 20 | 20 | | is primarily for production and distribution of energy for on-site |
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| 21 | 21 | | use regardless of whether the person owns the real property on which |
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| 22 | 22 | | the device is installed or constructed. |
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| 23 | 23 | | SECTION 2. The amendment made by this Act is a clarification |
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| 24 | 24 | | of existing law and does not imply that existing law may be |
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| 25 | 25 | | construed as inconsistent with the law as amended by this Act. |
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| 26 | 26 | | SECTION 3. This Act takes effect immediately if it receives |
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| 27 | 27 | | a vote of two-thirds of all the members elected to each house, as |
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| 28 | 28 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 29 | 29 | | Act does not receive the vote necessary for immediate effect, this |
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| 30 | 30 | | Act takes effect September 1, 2021. |
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