Rep. Cody Harris introduced HB 5588, a bill on Energy, Property Interests, and Taxation, to the Texas House on Friday, March 14 during the 89(R) legislative session, according to the Texas Legislature website.
More specifically, the official text was summarized by the state legislature as ’’relating to an exemption from ad valorem taxation of the total appraised value of real property used as a data center and the tangible personal property used by the data center to meet the data center’s demand for energy’’.
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
This bill proposes an exemption from ad valorem taxation for the total appraised value of real property used as a data center and the tangible personal property used to meet the data center’s energy demands. To qualify, a data center must be at least 100,000 square feet, specifically constructed or refurbished for housing servers and related equipment, and must have backup power, fire suppression, and enhanced security features. Additionally, the center must use its backup power to meet energy demands and have a contract to provide energy or services to a power grid. The exemption applies to qualified buildings, the land they occupy, and energy-related personal property. The bill takes effect Jan. 1, 2026, contingent on voter approval of a related constitutional amendment.
Cody Harris, the chair of the House Committee on Natural Resources, proposed another 40 bills during the 89(R) legislative session. He is also a member of the House Committee on Calendars and a member of the House Committee on Licensing & Administrative Procedures.
Harris graduated from Texas A&M University in 2006 with a BS.
Cody Harris is currently serving in the Texas State House, representing the state’s 8th House district. He replaced previous state representative Byron Cook in 2019.
Bills in Texas go through a multi-step legislative process, including committee review, debates, and votes in both chambers before reaching a final decision. Each session, there are typically thousands of bills introduced, but only a portion successfully navigate the process to become law.
You can read more about the bills and other measures here.
| Bill Number | Date Introduced | Short Description |
|---|---|---|
| HB 5590 | 03/14/2025 | Relating to a cost overage exemption for interconnection of advanced nuclear reactors to the ERCOT transmission system |
| HB 5560 | 03/14/2025 | Relating to penalties in certain suits involving a groundwater conservation district; increasing a penalty |
| HB 5559 | 03/14/2025 | Relating to the enforcement of drought contingency plans by water and sewer utilities and the Public Utility Commission of Texas |
| HB 5120 | 03/13/2025 | Relating to a franchise tax credit for taxable entities that construct a nuclear project |
| HB 5119 | 03/13/2025 | Relating to an exemption from sales and use taxes for items used to construct a nuclear project |
| HB 4677 | 03/12/2025 | Relating to third-party review of development documents and inspection of improvements required to be approved by a political subdivision |
| HB 4097 | 03/07/2025 | Relating to the penalty for noncompliance with certain audit requirements by a municipality |
| HB 16 | 03/07/2025 | Relating to the oversight and financing of certain water infrastructure matters under the jurisdiction of the Texas Water Development Board |
| HB 14 | 03/06/2025 | Relating to support for the development of the nuclear energy industry |
| HB 3717 | 03/04/2025 | Relating to the establishment of a grant program to fund the United States Food and Drug Administration’s drug development trials with ibogaine for the purpose of securing the administration’s approval as a medication for treatment of opioid use disorder, co-occurring substance use disorder, and any other neurological or mental health conditions for which ibogaine demonstrates efficacy |
| HB 3665 | 03/04/2025 | Relating to increasing the criminal penalty for the offense of assault committed against certain public servants and to the prosecution of the criminal offense of interference with public duties of those public servants |
| HB 3505 | 02/28/2025 | Relating to the continuation and operation of a health care provider participation district created by certain local governments to administer a health care provider participation program |
| HB 23 | 02/27/2025 | Relating to the authority of certain persons to obtain third-party review of plats and property development plans, permits, and similar documents, and the inspection of an improvement related to such a document |
| HB 3403 | 02/26/2025 | Relating to the right of the chief appraiser of an appraisal district, the appraisal district, or the appraisal review board of the appraisal district to bring certain claims in an appeal of an order of the appraisal review board |
| HB 3322 | 02/25/2025 | Relating to the procedure for amending or revoking certificates of public convenience and necessity issued to certain water utilities |
| HB 3316 | 02/25/2025 | Relating to the redesignation of the State Water Implementation Fund for Texas Advisory Committee as the Texas Water Fund Advisory Committee, the abolition of the Texas Infrastructure Resiliency Fund Advisory Committee, and the composition and functions of the Texas Water Fund Advisory Committee |
| HB 3315 | 02/25/2025 | Relating to the permissible uses of the Texas water fund |
| HB 3314 | 02/25/2025 | Relating to certain energy efficiency performance standards for residential construction |
| HB 3233 | 02/24/2025 | Relating to patient data maintained by pharmacy benefit managers |
| HB 3232 | 02/24/2025 | Relating to the strong families credit against certain taxes for entities that contribute to certain organizations |
| HB 2979 | 02/18/2025 | Relating to a prohibition on the exercise of eminent domain and the disposition of certain property acquired for certain rail projects |
| HB 2978 | 02/18/2025 | Relating to the minimum reimbursement amount for prescription drugs and devices to health benefit plan network pharmacists and pharmacies |
| HB 2977 | 02/18/2025 | Relating to the authority of certain persons to obtain third-party review of plats and property development plans, permits, and similar documents, and the inspection of an improvement related to such a document |
| HB 2750 | 02/12/2025 | Relating to use of a pharmacy benefit manager in which a health benefit plan issuer has a financial interest |
| HB 2615 | 02/10/2025 | Relating to publication of public improvement district service plans and assessments on certain public Internet websites |
| HB 2548 | 02/06/2025 | Relating to a prohibition on public institutions of higher education requiring students to enroll in certain courses to complete a certificate or degree program, using such courses to satisfy general education requirements, funding such courses using state appropriations, or requiring related faculty practices, and to freshman student orientation at those institutions |
| HB 2468 | 02/05/2025 | Relating to the right of a purchaser to terminate a contract of purchase and sale of real property for failure to provide notice that the property is located in a public improvement district |
| HB 2418 | 02/04/2025 | Relating to the waiver of certain examination requirements for certain applicants for an engineering license |
| HB 2172 | 01/28/2025 | Relating to a limitation on the use of certain unsubstantiated information relating to peace officer misconduct |
| HB 2171 | 01/28/2025 | Relating to a public school policy regarding the playing of the state song before certain school-sponsored athletic events |
| HB 2156 | 01/28/2025 | Relating to state and local authority to regulate the food service industry |
| HB 2003 | 01/22/2025 | Relating to provision to the Texas Department of Transportation of information regarding certain high-speed rail projects |
| HB 1404 | 11/19/2024 | Relating to the designation of County Road 1250 in Navarro County as part of the state highway system |
| HB 1403 | 11/19/2024 | Relating to the collection and confidentiality of information regarding weapons in agency foster homes; creating a civil penalty |
| HB 1402 | 11/19/2024 | Relating to a prohibition on the use of public money to pay for the alteration of a roadway related to high-speed rail construction |
| HB 1401 | 11/19/2024 | Relating to the applicability of sex offender registration requirements to the offense of improper relationship between educator and student |
| HB 1400 | 11/19/2024 | Relating to creation of the groundwater science, research, and innovation fund to be administered by the Texas Water Development Board |
| HB 1399 | 11/19/2024 | Relating to an exemption from ad valorem taxation of tangible personal property consisting of animal feed held by the owner of the property for sale at retail |
| HB 1398 | 11/19/2024 | Relating to signs posted under the memorial sign program for victims of certain vehicle collisions |
| HB 1397 | 11/19/2024 | Relating to the care, custody, and display of the letter known as the victory or death letter, the Texas Constitution, and the Texas Declaration of Independence |
