By: Watson S.B. No. 1469
A BILL TO BE ENTITLED
AN ACT
relating to regular reapplication for certain pollution control
exemptions from ad valorem taxation granted for certain property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.31, Tax Code, is amended by adding
subsection (l-1) to read as follows:
(l-1) Person shall only be entitled to a property tax
exemption under this section for three (3) years after the
executive director of the Texas Commission on Environmental Quality
issues a letter stating that the person's property is a pollution
control property unless the person files a new application under
subsection (c) of this section. Part of the application process
under this subsection must contain a showing of proof that the
property exempted is still in existence at the property and is still
installed wholly or partly to meet or exceed existing 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,
water, or land pollution. No exemption granted under this section
may extend beyond 3 years from the time the executive director
issues a letter renewing the original tax exemption for pollution
control property unless the person reapplies for the pollution
control property exemption.
SECTION 2. The change in law made by this Act applies to all
existing and future ad valorem tax exemptions granted under Section
11.31 for a tax year beginning on or after one year after the
effective date of this Act.
SECTION 3. This Act takes effect September 1, 2015.