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: Bipartisan Bill

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
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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 [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 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.
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