Relating to the eligibility of property for certain ad valorem tax incentives if a wind-powered energy device or a solar energy device has been installed or constructed on the property.

HB 4004 modifies Texas property tax rules for land with renewable energy installations. It states that land containing a wind-powered energy device (as defined in the bill) cannot be classified as agricultural land for tax purposes under Section 23.42 of the Tax Code. This change directly affects property owners who have installed wind or solar energy devices and previously qualified for lower agricultural tax rates. The bill removes eligibility for agricultural land valuation on such properties, ensuring they are taxed at standard rates instead. It does not create new tax incentives but alters existing classification rules for renewable energy sites.