Monitoring the SessionSB 419
Died in committee
Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
relating to the determination of the market value of solar energy property for ad valorem tax purposes.
Caption from analyzed text · version I.
Solar equipment keeps taxable value longer, so property tax bills run higher starting 2026.
The bill changes how county appraisers value solar energy equipment for property taxes, requiring them to spread its depreciation over at least 35 years instead of no more than 10 years. It touches owners of solar energy property and the local taxing units that collect from them. Solar equipment will lose taxable value much more slowly, so its appraised value and property tax bills will be higher starting with the 2026 tax year.
Labels: ZOMBIE BILL. Died 2 times: 88R SB 433 (Died in committee) and this bill (Died in committee). Checked against 88R only.DO-OVER. Reworked text of a bill filed before that died: 88R SB 433 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.NEVER GOT A HEARING. Filed Nov 21, 2024 and referred to the Senate Local Government committee. No public hearing. The bill died.
89R-SB419 · 2024-11-21
relating to the determination of the market value of solar energy property for ad valorem tax purposes.
Solar equipment keeps taxable value longer, so property tax bills run higher starting 2026.
The bill changes how county appraisers value solar energy equipment for property taxes, requiring them to spread its depreciation over at least 35 years instead of no more than 10 years. It touches owners of solar energy property and the local taxing units that collect from them. Solar equipment will lose taxable value much more slowly, so its appraised value and property tax bills will be higher starting with the 2026 tax year.
[ ] NONE FOUND
No fiscal note in the loaded record.
DATA CENTERS, WATER AND THE GRID
The bill ends a fast-depreciation tax treatment for solar power equipment, raising the taxable value of solar generation property.
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CAMPAIGN PAID FOR BY
Not tied to this bill.
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Jul 6, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
$1,140,000.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Dec 12, 2024 to Oct 21, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101009502, 101012383, 101061137, 101072395, 101072779.
Missing data does not establish zero giving. Display amounts are rounded.
$1,140,000.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamDerived itemized flow · Dec 12, 2024 to Oct 21, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101009502, 101012383, 101061137, 101072395, 101072779.
No floor vote loaded for this bill.
No fiscal note in the loaded record.
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Filed 2 times: 88R and 89R. Checked against 88R only.
by Sen. Middleton, same lead author · Died in committee · reworked
Introduced textLast action, Feb 15, 2023: Referred to Local Government
Relating to the determination of the market value of solar energy property for ad valorem tax purposes.
Caption, 88R bill history
Texas Senate · Filed Nov 21, 2024
02/03/2025 S Referred to Local Government
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.
Senate committee · Local Government · Final status: Died in committee
Energy--Solar
Taxation--Property-Appraisals & Appraisal Districts
The text as introduced · 175 words
89R3658 MLH-D By: Middleton S.B. No. 419 A BILL TO BE ENTITLED AN ACT relating to the determination of the market value of solar energy property for ad valorem tax purposes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 23.26(d), Tax Code, is amended to read as follows: (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 of not less than 35 [ that does not exceed 10 ] years. SECTION 2. Section 23.26(d), Tax Code, as amended by this Act, applies only to the appraisal for ad valorem tax purposes of solar energy property for a tax year that begins on or after the effective date of this Act. SECTION 3. This Act takes effect January 1, 2026.