| 1 | 1 | | By: Perez, et al. (Senate Sponsor - Taylor) H.B. No. 2712 |
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| 2 | 2 | | (In the Senate - Received from the House May 8, 2013; |
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| 3 | 3 | | May 9, 2013, read first time and referred to Committee on Finance; |
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| 4 | 4 | | May 20, 2013, reported favorably by the following vote: Yeas 14, |
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| 5 | 5 | | Nays 0; May 20, 2013, sent to printer.) |
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| 6 | 6 | | |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | relating to the exemption from ad valorem taxation of energy |
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| 11 | 11 | | storage systems used for the control of air pollution in a |
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| 12 | 12 | | nonattainment area. |
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| 13 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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| 15 | 15 | | adding Section 11.315 to read as follows: |
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| 16 | 16 | | Sec. 11.315. ENERGY STORAGE SYSTEM IN NONATTAINMENT AREA. |
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| 17 | 17 | | (a) In this section, "energy storage system" means a device capable |
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| 18 | 18 | | of storing energy to be discharged at a later time, including a |
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| 19 | 19 | | chemical, mechanical, or thermal storage device. |
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| 20 | 20 | | (b) A person is entitled to an exemption from taxation by a |
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| 21 | 21 | | taxing unit of an energy storage system owned by the person if: |
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| 22 | 22 | | (1) the exemption is adopted by the governing body of |
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| 23 | 23 | | the taxing unit in the manner provided by law for official action by |
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| 24 | 24 | | the governing body; and |
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| 25 | 25 | | (2) the energy storage system: |
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| 26 | 26 | | (A) is used, constructed, acquired, or installed |
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| 27 | 27 | | wholly or partly to meet or exceed 40 C.F.R. Section 50.11 or any |
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| 28 | 28 | | other rules or regulations adopted by any environmental protection |
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| 29 | 29 | | agency of the United States, this state, or a political subdivision |
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| 30 | 30 | | of this state for the prevention, monitoring, control, or reduction |
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| 31 | 31 | | of air pollution; |
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| 32 | 32 | | (B) is located in: |
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| 33 | 33 | | (i) an area designated as a nonattainment |
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| 34 | 34 | | area within the meaning of Section 107(d) of the federal Clean Air |
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| 35 | 35 | | Act (42 U.S.C. Section 7407); and |
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| 36 | 36 | | (ii) a municipality with a population of at |
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| 37 | 37 | | least 100,000 adjacent to a municipality with a population of more |
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| 38 | 38 | | than two million; |
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| 39 | 39 | | (C) has a capacity of at least 10 megawatts; and |
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| 40 | 40 | | (D) is installed on or after January 1, 2014. |
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| 41 | 41 | | (c) Once authorized, an exemption adopted under this |
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| 42 | 42 | | section may be repealed by the governing body of a taxing unit in |
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| 43 | 43 | | the manner provided by law for official action by the governing |
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| 44 | 44 | | body. |
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| 45 | 45 | | SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
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| 46 | 46 | | follows: |
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| 47 | 47 | | (c) An exemption provided by Section 11.13, 11.131, 11.17, |
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| 48 | 48 | | 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, |
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| 49 | 49 | | 11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, [or] 11.31, |
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| 50 | 50 | | or 11.315, once allowed, need not be claimed in subsequent years, |
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| 51 | 51 | | and except as otherwise provided by Subsection (e), the exemption |
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| 52 | 52 | | applies to the property until it changes ownership or the person's |
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| 53 | 53 | | qualification for the exemption changes. However, the chief |
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| 54 | 54 | | appraiser may require a person allowed one of the exemptions in a |
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| 55 | 55 | | prior year to file a new application to confirm the person's current |
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| 56 | 56 | | qualification for the exemption by delivering a written notice that |
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| 57 | 57 | | a new application is required, accompanied by an appropriate |
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| 58 | 58 | | application form, to the person previously allowed the exemption. |
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| 59 | 59 | | SECTION 3. Section 26.012(6), Tax Code, is amended to read |
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| 60 | 60 | | as follows: |
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| 61 | 61 | | (6) "Current total value" means the total taxable |
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| 62 | 62 | | value of property listed on the appraisal roll for the current year, |
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| 63 | 63 | | including all appraisal roll supplements and corrections as of the |
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| 64 | 64 | | date of the calculation, less the taxable value of property |
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| 65 | 65 | | exempted for the current tax year for the first time under Section |
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| 66 | 66 | | 11.31 or 11.315, except that: |
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| 67 | 67 | | (A) the current total value for a school district |
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| 68 | 68 | | excludes: |
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| 69 | 69 | | (i) the total value of homesteads that |
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| 70 | 70 | | qualify for a tax limitation as provided by Section 11.26; and |
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| 71 | 71 | | (ii) new property value of property that is |
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| 72 | 72 | | subject to an agreement entered into under Chapter 313; and |
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| 73 | 73 | | (B) the current total value for a county, |
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| 74 | 74 | | municipality, or junior college district excludes the total value |
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| 75 | 75 | | of homesteads that qualify for a tax limitation provided by Section |
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| 76 | 76 | | 11.261. |
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| 77 | 77 | | SECTION 4. This Act applies only to ad valorem taxes imposed |
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| 78 | 78 | | for a tax year that begins on or after the effective date of this |
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| 79 | 79 | | Act. |
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| 80 | 80 | | SECTION 5. This Act takes effect January 1, 2014. |
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| 81 | 81 | | * * * * * |
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