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