Relating to the determination of the market value of solar energy property for ad valorem tax purposes.

SB 419 changes how Texas property taxes are calculated for solar energy systems. It requires appraisers to use a minimum 35-year useful life when calculating the depreciated value of solar property (replacing a prior 10-year maximum), which will likely lower property tax bills for solar owners. The bill directly affects homeowners and businesses with solar installations by altering the valuation method for property taxes. This change applies only to tax years beginning on or after January 1, 2026. The law modifies specific appraisal procedures in the Texas Tax Code without creating new taxes or exemptions.