By: Huffman, et al. S.B. No. 1029
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 amending
Subsection (a) and adding Subsection (a-1) to read as follows:
(a) A person is entitled to an exemption from taxation of
the amount of appraised value of real [his] property owned by the
person that arises from the installation or construction on the
property of a solar or wind-powered energy device that is primarily
for production and distribution of energy for on-site use.
(a-1) A person is entitled to an exemption from taxation of
the appraised value of a solar or wind-powered energy device owned
by the person that is installed or constructed on real property and
is primarily for production and distribution of energy for on-site
use regardless of whether the person owns the real property on which
the device is installed or constructed.
SECTION 2. The amendment made by this Act is a clarification
of existing law and does not imply that existing law may be
construed as inconsistent with the law as amended by this Act.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2021.