Texas 2021 - 87th Regular

Texas Senate Bill SB1029

Caption

Relating to the exemption from ad valorem taxation for certain solar or wind-powered energy devices.

Impact

The effect of SB1029 is to reinforce and clarify existing laws surrounding property tax exemptions for renewable energy devices. By explicitly stating that the exemption applies irrespective of real property ownership, it encourages investment in renewable energy technologies. This could potentially lead to an increase in the installation of solar and wind devices across Texas, as more individuals and businesses may be motivated to adopt these energy solutions, benefiting both the environment and the economy through greater energy independence.

Summary

SB1029, introduced by Senator Huffman and others, aims to amend the Texas Tax Code concerning ad valorem taxation exemptions for solar and wind-powered energy devices. The bill specifies that individuals can receive a tax exemption on the appraised value of wind or solar energy devices installed on their property, granted these devices are primarily used for on-site energy production. Notably, the bill also allows exemptions for devices regardless of property ownership, expanding the eligibility for such tax benefits.

Sentiment

The sentiment surrounding SB1029 appears generally positive among proponents of renewable energy. Supporters contend that the bill promotes sustainable practices and aligns with broader efforts to enhance energy efficiency and reduce reliance on fossil fuels. However, there may be concerns regarding the long-term revenue implications for local governments dependent on property tax revenue, which could create a divide in opinion among fiscal conservatives.

Contention

While the bill primarily enjoys favorable reception from advocates of renewable energy, there could be contention regarding the implementation of the tax exemptions. Critics might raise concerns about the effectiveness and sustainability of such measures, questioning if they provide adequate benefits compared to potential losses in tax revenue. Additionally, discussions about the equitable distribution of these tax advantages and whether they adequately serve low-income communities or areas heavily impacted by energy production are likely points of debate.

Companion Bills

TX HB3795

Same As Relating to the exemption from ad valorem taxation for certain solar or wind-powered energy devices.

Previously Filed As

TX HB2987

Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

TX SB1789

Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

TX SB871

Relating to the exemption of inventory from ad valorem taxation.

TX SB2357

Relating to ad valorem taxation.

TX HB1443

Relating to the operation of certain wind-powered devices near certain aviation facilities and the receipt of certain ad valorem tax incentives for property on which such devices are constructed or installed; authorizing an administrative penalty.

TX HB171

Relating to location requirements for the construction of certain wind-powered energy devices.

TX SB154

Relating to location requirements for the construction of certain wind-powered energy devices.

TX HB4950

Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property that arises from the installation in the property of certain energy efficiency-related improvements.

TX HB1566

Relating to the ad valorem taxation of residential real property.

TX HB5134

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

Similar Bills

No similar bills found.