Bill Text: TX HB3795 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the exemption from ad valorem taxation for certain solar or wind-powered energy devices.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2021-04-14 - Reported favorably w/o amendment(s) [HB3795 Detail]
Download: Texas-2021-HB3795-Introduced.html
87R10445 CJC-F | ||
By: Button | H.B. No. 3795 |
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relating to the exemption from ad valorem taxation for certain | ||
solar or wind-powered energy devices. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. 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 [ |
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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 2. The amendment made by this Act 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. | ||
SECTION 3. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2021. |