Sec 11.27 Texas Property Tax Code  

A person is entitled to an exemption from taxation of the amount of appraised value of real property owned by the person thar arises from the installation or construction on the property of a solar or wind-powered energy devis that is primarily for production and distribution of energy for on-site use. 

A-1) A person is entitled to an exemption from taxation of the appraised value of a solar or wind-powered energy device owned by the person that is installed or constructed on real property and is primarily for production and distribution of energy for on-site use regardless of whether the person owns the real property on which the device is installed or constructed. 

B) The comptroller, with the assistance of the Texas Energy and Natural Resources Advisory Council, or its successor, shall develop guidelines to assist local officials in the administration of this section.