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Free Enterprise
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Personal Responsibility
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Digest
HB 4004 amends the Tax Code to make property ineligible for certain ad valorem tax exemptions and incentives if a wind-powered energy device or solar energy device is installed on the land. The bill eliminates eligibility for agricultural land appraisal under the open-space land provision if a wind turbine is installed on the property. It also prohibits property tax abatements under Chapter 312 for land where a wind-powered energy device is located. Additionally, it repeals the existing renewable energy property tax exemption in Section 11.27 of the Tax Code, effectively ending tax incentives for wind energy developments. The bill applies only to ad valorem tax years beginning on or after January 1, 2026.
Author
Brent Money