(Texas) Renewable Energy Systems Property Tax Exemption

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The Texas property tax code allows an exemption of the amount of the appraised property value that arises from the installation or construction of a solar or wind-powered energy device that is primarily for the production and distribution of thermal, mechanical, or electrical energy for on-site use, or devices used to store that energy. “Solar” is broadly defined and includes a range of biomass technologies.

“Solar energy device” means an apparatus designed or adapted to convert the radiant energy from the sun, including energy imparted to plants through photosynthesis employing the bio-conversion processes of anaerobic digestion, gasification, pyrolysis, or fermentation, but not including direct combustion, into thermal, mechanical, or electrical energy; to store the converted energy, either in the form to which originally converted or another form; or to distribute radiant solar energy or the energy to which the radiant solar energy is converted.

“Wind-powered energy device” means an apparatus designed or adapted to convert the energy available in the wind into thermal, mechanical, or electrical energy; to store the converted energy, either in the form to which originally converted or another form; or to distribute the converted energy.

Those wishing to claim this exemption must fill out Form 50-123, “Exemption Application for Solar or Wind-Powered Energy Devices”.

Program Overview:
State: Texas
Incentive Type: Property Tax Incentive
Eligible Efficiency Technologies:
Eligible Renewable/Other Technologies: Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Photovoltaics, Wind, Biomass, Storage Technologies, Solar Pool Heating, Anaerobic Digestion
Applicable Sectors: Commercial, Industrial, Residential
Amount: 100%
Maximum Incentive: None
Eligible System Size: None specified, but system must be used primarily for on-site energy needs
Web Site: http://www.seco.cpa.state.tx.us/re_incentives-taxcode-statutes.ht
Authority 1:
Date Enacted:
Texas Tax Code § 11.27
1981
Authority 2: Exemption Handbook
Contact:

Taxpayer Assistance – Renewable Energy Property Tax Exemption
Comptroller of Public Accounts
Tax Policy Division – Property Tax
Post Office Box 13528, Capitol Station
Austin , TX 78711-3528
Phone: (800) 531-5441 Ext.5-9806
Phone 2: (512) 305-9806
E-Mail: tax.help@cpa.state.tx.us
Web Site: http://www.window.state.tx.us/

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