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section may be repealed by the governing body of a taxing unit in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