LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION March 28, 2013 TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB1897 by Eiland (Relating to the exemption from ad valorem taxation of pollution control property.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend Section 11.31, Tax Code, to specify that a pollution control property determination by the Texas Commission on Environmental Quality (TCEQ) becomes final on January 1, of the year following the year in which the determination, or any appeal of the determination, is final. The bill would also permit the executive director of TCEQ to require a person allowed an exemption in a prior year to file a new permit application to confirm their current exemption qualification. The bill's provision specifying that January 1, of the year following the year a determination is made is the date on which a pollution control property determination is final could, in some instances, move the exemption's effective date forward. The bill's provision allowing TCEQ to require a new permit application to verify the property's current pollution control status could, in some instances, prevent the exemption of property that is not qualified for the property tax exemption. These provisions would create a gain to units of local government and to the state through the operation of the school finance formula. The gain, however, is not expected to be significant. This bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2013. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KK, SD, SJS
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 83RD LEGISLATIVE REGULAR SESSION
March 28, 2013
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB1897 by Eiland (Relating to the exemption from ad valorem taxation of pollution control property.), As Introduced
TO: Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB1897 by Eiland (Relating to the exemption from ad valorem taxation of pollution control property.), As Introduced
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB1897 by Eiland (Relating to the exemption from ad valorem taxation of pollution control property.), As Introduced
HB1897 by Eiland (Relating to the exemption from ad valorem taxation of pollution control property.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend Section 11.31, Tax Code, to specify that a pollution control property determination by the Texas Commission on Environmental Quality (TCEQ) becomes final on January 1, of the year following the year in which the determination, or any appeal of the determination, is final. The bill would also permit the executive director of TCEQ to require a person allowed an exemption in a prior year to file a new permit application to confirm their current exemption qualification. The bill's provision specifying that January 1, of the year following the year a determination is made is the date on which a pollution control property determination is final could, in some instances, move the exemption's effective date forward. The bill's provision allowing TCEQ to require a new permit application to verify the property's current pollution control status could, in some instances, prevent the exemption of property that is not qualified for the property tax exemption. These provisions would create a gain to units of local government and to the state through the operation of the school finance formula. The gain, however, is not expected to be significant. This bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2013.
The bill would amend Section 11.31, Tax Code, to specify that a pollution control property determination by the Texas Commission on Environmental Quality (TCEQ) becomes final on January 1, of the year following the year in which the determination, or any appeal of the determination, is final. The bill would also permit the executive director of TCEQ to require a person allowed an exemption in a prior year to file a new permit application to confirm their current exemption qualification.
The bill's provision specifying that January 1, of the year following the year a determination is made is the date on which a pollution control property determination is final could, in some instances, move the exemption's effective date forward. The bill's provision allowing TCEQ to require a new permit application to verify the property's current pollution control status could, in some instances, prevent the exemption of property that is not qualified for the property tax exemption. These provisions would create a gain to units of local government and to the state through the operation of the school finance formula. The gain, however, is not expected to be significant.
This bill would take effect immediately upon enactment, assuming that it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2013.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK, SD, SJS
UP, KK, SD, SJS