| 1 | 1 | | By: Watson S.B. No. 1469 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to regular reapplication for certain pollution control |
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| 7 | 7 | | exemptions from ad valorem taxation granted for certain property. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 11.31, Tax Code, is amended by adding |
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| 10 | 10 | | subsection (l-1) to read as follows: |
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| 11 | 11 | | (l-1) Person shall only be entitled to a property tax |
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| 12 | 12 | | exemption under this section for three (3) years after the |
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| 13 | 13 | | executive director of the Texas Commission on Environmental Quality |
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| 14 | 14 | | issues a letter stating that the person's property is a pollution |
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| 15 | 15 | | control property unless the person files a new application under |
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| 16 | 16 | | subsection (c) of this section. Part of the application process |
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| 17 | 17 | | under this subsection must contain a showing of proof that the |
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| 18 | 18 | | property exempted is still in existence at the property and is still |
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| 19 | 19 | | installed wholly or partly to meet or exceed existing rules or |
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| 20 | 20 | | regulations adopted by any environmental protection agency of the |
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| 21 | 21 | | United States, this state, or a political subdivision of this state |
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| 22 | 22 | | for the prevention, monitoring, control, or reduction of air, |
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| 23 | 23 | | water, or land pollution. No exemption granted under this section |
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| 24 | 24 | | may extend beyond 3 years from the time the executive director |
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| 25 | 25 | | issues a letter renewing the original tax exemption for pollution |
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| 26 | 26 | | control property unless the person reapplies for the pollution |
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| 27 | 27 | | control property exemption. |
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| 28 | 28 | | SECTION 2. The change in law made by this Act applies to all |
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| 29 | 29 | | existing and future ad valorem tax exemptions granted under Section |
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| 30 | 30 | | 11.31 for a tax year beginning on or after one year after the |
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| 31 | 31 | | effective date of this Act. |
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| 32 | 32 | | SECTION 3. This Act takes effect September 1, 2015. |
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