Bill Text: TX HB706 | 2015-2016 | 84th Legislature | Enrolled
Bill Title: Relating to the procedure for claiming an exemption from ad valorem taxation of property on which a solar or wind-powered energy device is installed or constructed.
Spectrum: Bipartisan Bill
Status: (Passed) 2015-06-10 - Effective on 1/1/16 [HB706 Detail]
Download: Texas-2015-HB706-Enrolled.html
H.B. No. 706 |
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relating to the procedure for claiming an exemption from ad valorem | ||
taxation of property on which a solar or wind-powered energy device | ||
is installed or constructed. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.43(c), Tax Code, is amended to read as | ||
follows: | ||
(c) An exemption provided by Section 11.13, 11.131, 11.132, | ||
11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, | ||
11.23(h), (j), or (j-1), 11.231, 11.254, 11.27, 11.271, 11.29, | ||
11.30, 11.31, or 11.315, once allowed, need not be claimed in | ||
subsequent years, and except as otherwise provided by Subsection | ||
(e), the exemption applies to the property until it changes | ||
ownership or the person's qualification for the exemption | ||
changes. However, the chief appraiser may require a person allowed | ||
one of the exemptions in a prior year to file a new application to | ||
confirm the person's current qualification for the exemption by | ||
delivering a written notice that a new application is required, | ||
accompanied by an appropriate application form, to the person | ||
previously allowed the exemption. | ||
SECTION 2. This Act applies only to a tax year beginning on | ||
or after the effective date of this Act. | ||
SECTION 3. This Act takes effect January 1, 2016. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 706 was passed by the House on April | ||
9, 2015, by the following vote: Yeas 134, Nays 9, 2 present, not | ||
voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 706 was passed by the Senate on May | ||
20, 2015, by the following vote: Yeas 28, Nays 2. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: _____________________ | ||
Date | ||
_____________________ | ||
Governor |