Bill > HB4004

This bill modifies Texas tax code provisions related to wind-powered energy devices, primarily affecting property tax assessments and agricultural land designations. Specifically, the bill defines a "wind-powered energy device" as an apparatus designed to convert wind energy into thermal, mechanical, or electrical energy, store that energy, or distribute it. Under the new provisions, land with a wind-powered energy device cannot be designated for agricultural use, and such land becomes ineligible for open-space land appraisal. Additionally, the bill prohibits local taxing units from entering into agreements that would exempt from taxation property values associated with wind-powered energy devices. The legislation repeals some existing tax code sections related to renewable energy and includes a contingency that Section 2 of the bill will only take effect if voters approve a related constitutional amendment prohibiting agricultural land appraisal when wind-powered energy devices are present. The changes will apply to ad valorem tax years beginning on or after January 1, 2026, affecting how wind energy infrastructure is treated in property tax assessments across Texas.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB4004