H.B. No. 994
AN ACT
relating to the 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. Sections 11.311(a) and (d), Tax Code, are
repealed.
SECTION 2. The heading to Section 11.311, Tax Code, is
amended to read as follows:
Sec. 11.311. [TEMPORARY EXEMPTION:] LANDFILL-GENERATED GAS
CONVERSION FACILITIES.
SECTION 3. Section 11.311, Tax Code, is amended by amending
Subsection (b) and adding Subsections (e) and (f) to read as
follows:
(b) A person is entitled to an exemption from taxation of
tangible [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.
(e) Property described by Subsection (b) shall be appraised
as tangible personal property for ad valorem tax purposes,
regardless of whether the property is affixed to or incorporated
into real property.
(f) This section may not be construed to exempt from
taxation tangible personal property located on or in close
proximity to a landfill that is not used in the manner prescribed by
Subsection (b).
SECTION 4. The change in law made by this Act applies only
to ad valorem taxes imposed for a tax year beginning on or after the
effective date of this Act.
SECTION 5. This Act takes effect January 1, 2016.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 994 was passed by the House on April
22, 2015, by the following vote: Yeas 124, Nays 20, 2 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 994 on May 26, 2015, by the following vote: Yeas 114, Nays 32,
2 present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 994 was passed by the Senate, with
amendments, on May 21, 2015, by the following vote: Yeas 28, Nays
3.
______________________________
Secretary of the Senate
APPROVED: __________________
Date
__________________
Governor