| 1 | 1 | | 89R12977 CJC-D |
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| 2 | 2 | | By: McLaughlin H.B. No. 3586 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the authority of a taxing unit to enter into an |
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| 10 | 10 | | agreement under the Property Redevelopment and Tax Abatement Act to |
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| 11 | 11 | | exempt from ad valorem taxation a portion of the value of property |
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| 12 | 12 | | on which a solar power facility is located or is planned to be |
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| 13 | 13 | | located. |
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| 14 | 14 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 15 | | SECTION 1. Subchapter A, Chapter 312, Tax Code, is amended |
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| 16 | 16 | | by adding Section 312.0022 to read as follows: |
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| 17 | 17 | | Sec. 312.0022. PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN |
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| 18 | 18 | | SOLAR POWER FACILITY PROPERTY. (a) In this section, "solar power |
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| 19 | 19 | | facility" means a facility designed and used primarily for the |
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| 20 | 20 | | purpose of collecting, generating, or storing solar energy. |
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| 21 | 21 | | (b) This section applies only to a solar power facility that |
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| 22 | 22 | | has or will have a generation or storage capacity of 10 megawatts or |
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| 23 | 23 | | more. |
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| 24 | 24 | | (c) The governing body of a taxing unit may not enter into an |
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| 25 | 25 | | agreement under this chapter to exempt from taxation a portion of |
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| 26 | 26 | | the value of real property on which a solar power facility is |
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| 27 | 27 | | located or is planned to be located during the term of the |
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| 28 | 28 | | agreement, or of tangible personal property that is located or is |
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| 29 | 29 | | planned to be located on the real property during that term. |
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| 30 | 30 | | SECTION 2. The change in law made by this Act applies only |
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| 31 | 31 | | to an agreement entered into under Chapter 312, Tax Code, on or |
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| 32 | 32 | | after the effective date of this Act. |
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| 33 | 33 | | SECTION 3. This Act takes effect September 1, 2025. |
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