(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. § 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:
(i) an area designated as a nonattainment area within the meaning of Section 107(d) of the federal Clean Air Act (42 U.S.C. § 7407); and
(ii) a municipality with a population of at least 150,000 adjacent to a municipality with a population of more than two million;
(C) has a capacity of at least 10 megawatts; and
(D) is installed on or after January 1, 2014.

Terms Used In Texas Tax Code 11.315

  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
  • Population: means the population shown by the most recent federal decennial census. See Texas Government Code 311.005
  • Taxing unit: means a county, an incorporated city or town (including a home-rule city), a school district, a special district or authority (including a junior college district, a hospital district, a district created by or pursuant to the Water Code, a mosquito control district, a fire prevention district, or a noxious weed control district), or any other political unit of this state, whether created by or pursuant to the constitution or a local, special, or general law, that is authorized to impose and is imposing ad valorem taxes on property even if the governing body of another political unit determines the tax rate for the unit or otherwise governs its affairs. See Texas Tax Code 1.04
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005

(c) Once authorized, an exemption adopted under this section may be repealed by the governing body of a taxing unit in the manner provided by law for official action by the governing body.