Texas Senate Bill SB1469

Texas 2015 - 84th Regular

Caption

Relating to regular reapplication for certain pollution control exemptions from ad valorem taxation granted for certain property.

Impact

The legislative intention behind SB1469 is to ensure that property tax exemptions granted for pollution control are not only appropriately maintained but also accountable to current pollution control standards. By necessitating reapplication, the bill aims to prevent potential misuse of exemptions by properties that may no longer fulfill pollution control criteria, thereby enhancing the integrity of the tax system.

Summary

Senate Bill 1469 aims to amend Texas property tax laws by instituting a regular reapplication process for certain pollution control tax exemptions. Under the existing law, properties designated for pollution control are granted exemptions from ad valorem taxation indefinitely. SB1469 seeks to limit these exemptions to a maximum of three years. After this period, property owners must file a new application to verify that their property still qualifies for the exemption. This process will require proof that the property continues to meet or exceed the relevant environmental regulations set by authoritative bodies, including local and federal agencies.

Contention

One notable point of contention surrounding SB1469 may arise from businesses and property owners who currently benefit from indefinite tax exemptions. Opponents of the bill may argue that the new reapplication process could place an undue administrative burden on property owners, particularly smaller entities that may lack the resources to navigate the repeated application process. Proponents, however, contend that regular evaluations will promote environmental accountability and ensure that tax dollars are not unfairly allocated to properties that have ceased to provide legitimate pollution control measures.