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TX HB4004
Bill
Status
3/6/2025
Primary Sponsor
Brent Money
Click for details
AI Summary
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Repeals the existing property tax exemption for solar and wind-powered energy devices under Section 11.27 of the Tax Code, effective January 1, 2026
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Prohibits land with wind-powered energy devices from qualifying for agricultural use designation or open-space land appraisal, which would eliminate special lower tax valuations for such properties
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Bans taxing units from entering new tax abatement agreements to exempt any portion of real or personal property value where wind-powered energy devices are located or planned
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Defines "wind-powered energy device" as apparatus designed to convert wind energy into thermal, mechanical, or electrical energy, or to store or distribute such converted energy
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The provision removing agricultural appraisal eligibility for land with wind turbines requires voter approval of an accompanying constitutional amendment to take effect
Legislative Description
Relating to the eligibility of property for certain ad valorem tax incentives if a wind-powered energy device or a solar energy device has been installed or constructed on the property.
Taxation
Last Action
Referred to Ways & Means
3/27/2025