The Texas Property Tax Code allows an exemption of the amount of the appraised property value that arises from the installation or construction of a solar or wind-powered energy device that is primarily for the production and distribution of thermal, mechanical, or electrical energy for on-site use, or devices used to store that energy.
"Solar" is broadly defined to include a range of biomass technologies.
"Solar energy device" means an apparatus designed or adapted to convert the radiant energy from the sun, including energy imparted to plants through photosynthesis employing the bioconversion processes of anaerobic digestion, gasification pyrolysis, or fermentation, but not including direct combustion, into thermal, mechanical, or electrical energy; to store the converted energy, either in the form to which it originally converted or another form, or to distribute radiant solar energy, or the energy to which the radiant solar energy is converted.
"Wind-powered energy device" means an apparatus designed or adapted to convert the energy available in the wind into thermal, mechanical, or electrical energy; to store the converted energy, either in the form to which originally converted or another form; or to distribute the converted energy.
Use Texas Property Tax Form 50-123, "Exemption Application for Solar or Wind-Powered Energy Devices" to claim this exemption.