88R14517 MLH-D
By: Gervin-Hawkins H.B. No. 4950
A BILL TO BE ENTITLED
AN ACT
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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.272 to read as follows:
Sec. 11.272. ENERGY-EFFICIENT IMPROVEMENTS. (a) In this
section, "energy efficiency-related improvement" means an
improvement or technology that reduces the amount of energy needed
to perform the basic functions of a property, including:
(1) a high-efficiency heating, ventilation, and air
conditioning system;
(2) a central air conditioning demand response
technology;
(3) a high-efficiency heat pump;
(4) attic insulation;
(5) a radiant barrier;
(6) a smart thermostat;
(7) a high-efficiency water heater;
(8) an electric vehicle charging demand response
technology;
(9) high-efficiency windows; and
(10) the sealing or resealing of doors, windows, or
other openings.
(b) A person is entitled to an exemption from taxation of
the amount of the appraised value of real property owned by the
person that arises from the installation in the property of an
energy efficiency-related improvement.
(c) The comptroller, with the assistance of the State Energy
Conservation Office or its successor, shall develop guidelines to
assist local officials in the administration of this section.
SECTION 2. Section 11.43(c), Tax Code, is amended to read as
follows:
(c) An exemption provided by Section 11.13, 11.131, 11.132,
11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
11.254, 11.27, 11.271, 11.272, 11.29, 11.30, 11.31, 11.315, or
11.35, 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, except as
provided by Subsection (r), 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. If the person previously
allowed the exemption is 65 years of age or older, the chief
appraiser may not cancel the exemption due to the person's failure
to file the new application unless the chief appraiser complies
with the requirements of Subsection (q), if applicable.
SECTION 3. This Act applies beginning with the 2024 tax
year.
SECTION 4. This Act takes effect January 1, 2024, but only
if the constitutional amendment proposed by the 88th Legislature,
Regular Session, 2023, to authorize the legislature to provide for
an exemption from ad valorem taxation of the amount of the market
value of real property that arises from the installation in the
property of certain energy efficiency-related improvements is
approved by the voters. If that amendment is not approved by the
voters, this Act has no effect.