Texas Tax Code

§ 11.315 — ENERGY STORAGE SYSTEM IN NONATTAINMENT AREA

TX § 11.315Title 1. PROPERTY TAX CODE · Part C. TAXABLE PROPERTY AND EXEMPTIONS · Ch. 11. TAXABLE PROPERTY AND EXEMPTIONS · Art. B. EXEMPTIONS

Statute text

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(a)In this section, "energy storage system" means a device capable of storing energy to be discharged at a later time, including a chemical, mechanical, or thermal storage device.

(b)A person is entitled to an exemption from taxation by a taxing unit of an energy storage system owned by the person if:

(1)the exemption is adopted by the governing body of the taxing unit in the manner provided by law for official action by the governing body; and

(2)the energy storage system:

(A)is used, constructed, acquired, or installed wholly or partly to meet or exceed 40 C.F.R. Section 50.11 or any other rules or regulations adopted by any environmental protection agency of the United States, this state, or a political subdivision of this state for the prevention, monitoring, control, or reduction of air pollution;

(B)is located in:

…

Legislative history

Acts 2023, 88th Leg., R.S., Ch. 644 (H.B. 4559), Sec. 218, eff. September 1, 2023.