By: Campbell, Estes S.B. No. 277
(In the Senate - Filed December 8, 2016; January 30, 2017,
read first time and referred to Committee on Veteran Affairs &
Border Security; March 13, 2017, reported favorably by the
following vote: Yeas 4, Nays 3; March 13, 2017, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the eligibility of certain property for certain ad
valorem tax incentives relating to wind-powered energy devices.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 312, Tax Code, is amended
by adding Section 312.0021 to read as follows:
Sec. 312.0021. PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN
PROPERTY NEAR MILITARY AVIATION FACILITY. (a) In this section:
(1) "Military aviation facility" means a base,
station, fort, camp, auxiliary airfield, or range at which aviation
operations or training is conducted by the United States Air Force,
the United States Air Force Reserve, the United States Army, the
United States Army Reserve, the United States Navy, the United
States Navy Reserve, the United States Marine Corps, the United
States Marine Corps Reserve, the United States Coast Guard, the
United States Coast Guard Reserve, or the Texas National Guard.
(2) "Wind-powered energy device" has the meaning
assigned by Section 11.27.
(b) Notwithstanding any other provision of this chapter, an
owner or lessee of a parcel of real property that is located wholly
or partly in a reinvestment zone may not receive an exemption from
taxation of any portion of the value of the parcel of real property
or of tangible personal property located on the parcel of real
property under a tax abatement agreement under this chapter that is
entered into on or after September 1, 2017, if, on or after
September 1, 2017, a wind-powered energy device is installed or
constructed on the same parcel of real property at a location that
is within 30 nautical miles of the boundaries of a military aviation
facility located in this state. The prohibition provided by this
section applies regardless of whether the wind-powered energy
device is installed or constructed at a location that is in the
reinvestment zone.
SECTION 2. Section 313.024, Tax Code, is amended by adding
Subsection (b-1) to read as follows:
(b-1) Notwithstanding any other provision of this
subchapter, an owner of a parcel of land that is located wholly or
partly in a reinvestment zone, a new building constructed on the
parcel of land, a new improvement erected or affixed on the parcel
of land, or tangible personal property placed in service in the
building or improvement or on the parcel of land may not receive a
limitation on appraised value under this subchapter for the parcel
of land, building, improvement, or tangible personal property under
an agreement under this subchapter that is entered into on or after
September 1, 2017, if, on or after September 1, 2017, a wind-powered
energy device is installed or constructed on the same parcel of land
at a location that is within 30 nautical miles of the boundaries of
a military aviation facility located in this state. The
prohibition provided by this subsection applies regardless of
whether the wind-powered energy device is installed or constructed
at a location that is in the reinvestment zone.
SECTION 3. Section 313.024(e), Tax Code, is amended by
adding Subdivisions (8) and (9) to read as follows:
(8) "Military aviation facility" has the meaning
assigned by Section 312.0021.
(9) "Wind-powered energy device" has the meaning
assigned by Section 11.27.
SECTION 4. Section 312.0021, Tax Code, as added by this Act,
and Section 313.024, Tax Code, as amended by this Act, apply only to
ad valorem taxes imposed for a tax year beginning on or after
January 1, 2018.
SECTION 5. This Act takes effect January 1, 2018.
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