H.B. No. 706

AN ACT
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