Bill Amendment: TX SB63 | 2021-2022 | 87th Legislature

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: Relating to the property tax appraisal system, including an entitlement to a tax exemption based on the appraised value of certain renewable energy devices.

Status: 2021-06-14 - Effective on 9/1/21 [SB63 Detail]

Download: Texas-2021-SB63-House_Amendment_H_2_1-Button.html

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Amend CSSB 63 (house committee printing) by adding the following appropriately numbered SECTIONS to the bill and renumbering the SECTIONS of the bill accordingly:

SECTION ____.  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 ____.  The amendment made by this Act to Section 11.27, Tax Code, 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.