Texas 2017 - 85th Regular

Texas House Bill HB4219 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	85R14443 SMH-F
2	2	By: Perez H.B. No. 4219
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the procedure for qualifying for the exemption from ad
8	8	valorem taxation of pollution control property.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 11.31, Tax Code, is amended by adding
11	11	Subsections (o), (p), and (q) to read as follows:
12	12	(o) The Texas Commission on Environmental Quality shall
13	13	adopt by rule a list of property that is used wholly as a facility,
14	14	device, or method for the control of air, water, or land pollution.
15	15	In adopting the list, the commission shall consider whether
16	16	property previously determined by the executive director to be used
17	17	wholly for the control of air, water, or land pollution continues to
18	18	be used wholly for that purpose based on changes in the use of the
19	19	property or changes in environmental regulations. The commission
20	20	shall review the list at least once every five years. Section
21	21	11.43(c) applies to an exemption granted under this section for
22	22	property included on a list adopted by the commission under this
23	23	subsection. The fact that property is included on a list adopted by
24	24	the commission under this subsection and that the executive
25	25	director determined in a prior year that the property was used
26	26	wholly as a facility, device, or method for the control of air,
27	27	water, or land pollution does not preclude the chief appraiser from
28	28	canceling the exemption if the chief appraiser determines that the
29	29	facility, device, or method is no longer installed at the property
30	30	that is subject to the exemption or is no longer used wholly or
31	31	partly for the purposes described by Subsection (b).
32	32	(p) An exemption under this section, other than an exemption
33	33	for property included on a list adopted by the Texas Commission on
34	34	Environmental Quality under Subsection (o), expires at the end of
35	35	the fifth tax year after the year in which the executive director
36	36	issues a letter under Subsection (d) stating the executive
37	37	director's determination that the facility, device, or method is
38	38	used wholly or partly to control pollution. To continue to receive
39	39	an exemption under this section after that year, the person seeking
40	40	to renew the exemption must file a new permit application or permit
41	41	exemption request with the executive director under Subsection (c)
42	42	and file a new application for the exemption with the chief
43	43	appraiser. Notwithstanding Section 11.43(d), a permit application
44	44	or permit exemption request under Subsection (c) of this section
45	45	must be filed with the executive director and an application for an
46	46	exemption must be filed with the chief appraiser not later than
47	47	September 1 of the year in which the exemption expires. In addition
48	48	to submitting the information required by Subsection (c), the
49	49	person must provide proof that the facility, device, or method is
50	50	still installed at the property that is subject to the exemption and
51	51	is still used wholly or partly for the purposes described by
52	52	Subsection (b). The exemption remains in effect until the
53	53	executive director or the commission takes final action on the
54	54	application. An exemption renewed under this subsection expires at
55	55	the end of the fifth tax year after the year in which the executive
56	56	director issues a letter under Subsection (d) stating the executive
57	57	director's determination that the facility, device, or method is
58	58	used wholly or partly to control pollution.
59	59	(q) This subsection expires September 1, 2023.
60	60	Notwithstanding the provisions of Subsection (p) relating to the
61	61	date on which an exemption under this section expires:
62	62	(1) an exemption granted under this section before the
63	63	1998 tax year, other than an exemption for property included on a
64	64	list adopted by the Texas Commission on Environmental Quality under
65	65	Subsection (o), expires at the end of the 2018 tax year unless the
66	66	person seeking to renew the exemption complies with Subsection (p)
67	67	on or before September 1, 2018;
68	68	(2) an exemption granted under this section before the
69	69	2003 tax year but not before the 1998 tax year, other than an
70	70	exemption for property included on a list adopted by the Texas
71	71	Commission on Environmental Quality under Subsection (o), expires
72	72	at the end of the 2019 tax year unless the person seeking to renew
73	73	the exemption complies with Subsection (p) on or before September
74	74	1, 2019;
75	75	(3) an exemption granted under this section before the
76	76	2009 tax year but not before the 2003 tax year, other than an
77	77	exemption for property included on a list adopted by the Texas
78	78	Commission on Environmental Quality under Subsection (o), expires
79	79	at the end of the 2020 tax year unless the person seeking to renew
80	80	the exemption complies with Subsection (p) on or before September
81	81	1, 2020;
82	82	(4) an exemption granted under this section before the
83	83	2011 tax year but not before the 2009 tax year, other than an
84	84	exemption for property included on a list adopted by the Texas
85	85	Commission on Environmental Quality under Subsection (o), expires
86	86	at the end of the 2021 tax year unless the person seeking to renew
87	87	the exemption complies with Subsection (p) on or before September
88	88	1, 2021; and
89	89	(5) an exemption granted under this section before the
90	90	2018 tax year but not before the 2011 tax year, other than an
91	91	exemption for property included on a list adopted by the Texas
92	92	Commission on Environmental Quality under Subsection (o), expires
93	93	at the end of the 2022 tax year unless the person seeking to renew
94	94	the exemption complies with Subsection (p) on or before September
95	95	1, 2022.
96	96	SECTION 2. Sections 11.43(b) and (c), Tax Code, are amended
97	97	to read as follows:
98	98	(b) Except as provided by Subsection (c) and by Sections
99	99	11.184, 11.31, and 11.437, a person required to apply for an
100	100	exemption must apply each year the person claims entitlement to the
101	101	exemption.
102	102	(c) An exemption provided by Section 11.13, 11.131, 11.132,
103	103	11.133, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21,
104	104	11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, 11.254, 11.27,
105	105	11.271, 11.29, 11.30, [11.31,] or 11.315, once allowed, need not be
106	106	claimed in subsequent years, and except as otherwise provided by
107	107	Subsection (e), the exemption applies to the property until it
108	108	changes ownership or the person's qualification for the exemption
109	109	changes. However, the chief appraiser may require a person allowed
110	110	one of the exemptions in a prior year to file a new application to
111	111	confirm the person's current qualification for the exemption by
112	112	delivering a written notice that a new application is required,
113	113	accompanied by an appropriate application form, to the person
114	114	previously allowed the exemption. If the person previously allowed
115	115	the exemption is 65 years of age or older, the chief appraiser may
116	116	not cancel the exemption due to the person's failure to file the new
117	117	application unless the chief appraiser complies with the
118	118	requirements of Subsection (q), if applicable.
119	119	SECTION 3. This Act takes effect immediately if it receives
120	120	a vote of two-thirds of all the members elected to each house, as
121	121	provided by Section 39, Article III, Texas Constitution. If this
122	122	Act does not receive the vote necessary for immediate effect, this
123	123	Act takes effect September 1, 2017.