By: Anchia, Rose, Keffer, Hughes, Bohac, H.B. No. 1736
et al.
A BILL TO BE ENTITLED
AN ACT
relating to a temporary exemption from ad valorem taxation of
property used to collect, process, and deliver landfill-generated
gas.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The legislature finds that current rules adopted
by the Texas Commission on Environmental Quality regarding
qualification of property for exemption from taxation under Section
11.31, Tax Code, are consistent with the legislature's desire to
exempt only property used, constructed, acquired, or installed
wholly or partly to meet or exceed laws, rules, or regulations
adopted by any environmental protection agency of the United
States, Texas, or a political subdivision of Texas, for the
prevention, monitoring, control, or reduction of air, water, or
land pollution. The legislature further f
inds that current unique
market forces are a deterrent to landfill methane capture, and the
limited exemption set forth in this Act will prevent the loss of
facilities that help the state in reducing pollution.
SECTION 2. Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.311 to read as follows:
Sec. 11.311. TEMPORARY EXEMPTION: LANDFILL-GENERATED GAS
CONVERSION FACILITIES. (a) This section applies only to real and
personal property that is used in the manner described by
Subsection (b) on January 1, 2014.
(b) A person is entitled to an exemption from taxation of
the real and personal property the person owns that is located on or
in close proximity to a landfill and is used to:
(1) collect gas generated by the landfill;
(2) compress and transport the gas;
(3) process the gas so that it may be:
(A) delivered into a natural gas pipeline; or
(B) used as a transportation fuel in
methane-powered on-road or off-road vehicles or equipment; and
(4) deliver the gas:
(A) into a natural gas pipeline; or
(B) to a methane fueling station.
(c) Property described by this section is considered to be
property used as a facility, device, or method for the control of
air, water, or land pollution.
(d) This section expires December 31, 2015.
SECTION 3. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2014.