87R10937 LHC-D     By: Birdwell S.B. No. 1256       A BILL TO BE ENTITLED   AN ACT   relating to the eligibility of certain property for an ad valorem   tax abatement under the Property Redevelopment and Tax Abatement   Act if certain renewable energy devices are installed or   constructed on the property.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter A, Chapter 312, Tax Code, is amended   by adding Section 312.0022 to read as follows:          Sec. 312.0022.  PROHIBITION ON ABATEMENT OF TAXES ON   PROPERTY WITH CERTAIN RENEWABLE ENERGY DEVICES INSTALLED OR   CONSTRUCTED. (a)  In this section:                (1)  "Solar energy device" has the meaning assigned by   Section 11.27.                (2)  "Wind-powered energy device" has the meaning   assigned by Section 11.27.          (b)  Notwithstanding any other provision of this chapter, an   owner or lessee of a parcel of real property that is located wholly   or partly in a reinvestment zone may not receive an exemption from   taxation of any portion of the value of the parcel of real property   or of tangible personal property located on the parcel of real   property under a tax abatement agreement under this chapter that is   entered into on or after September 1, 2021, if, on or after that   date, a solar energy device or wind-powered energy device is   installed or constructed on the same parcel of real property.  The   prohibition provided by this section applies regardless of whether   the solar energy device or wind-powered energy device is installed   or constructed at a location that is in the reinvestment zone.          SECTION 2.  This Act takes effect September 1, 2021.