Tex. Tax Code § 23.26 · Subchapter B. SPECIAL APPRAISAL PROVISIONS
SOLAR ENERGY PROPERTY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) In this section, "solar energy property" means a "solar energy device" as defined by Section 11.27(c)(1) that is used for a commercial purpose, including a commercial storage device, power conditioning equipment, transfer equipment, and necessary parts for the device and equipment.
(b) This section applies only to solar energy property that is constructed or installed on or after January 1, 2014.
(c) The chief appraiser shall use the cost method of appraisal to determine the market value of solar energy property.
(d) To determine the market value of solar energy property using the cost method of appraisal, the chief appraiser shall:
(1) use cost data obtained from generally accepted sources;
(2) make any appropriate adjustment for physical, functional, or economic obsolescence and any other justifiable factor; and
(3) calculate the depreciated value of the property by using a useful life that does not exceed 10 years.
(e) The chief appraiser may not in any tax year determine the depreciated value under Subsection (d)(3) to be less than 20 percent of the value computed after making appropriate adjustments under Subsection (d)(2) to the value determined under Subsection (d)(1).
Notes and commentary — not statutory text
History
Added by Acts 2013, 83rd Leg., R.S., Ch. 687 (H.B. 2500), Sec. 1, eff. January 1, 2014.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.23.htm
- Text hash
- sha256 b663ce80f02a8f22fc4b78060b76dc772a82e3d18ee96165a81d70d91d589802
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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