| 1 | 1 | | 86R6809 JES-D |
|---|
| 2 | 2 | | By: Miller H.B. No. 4180 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the applicability of the prohibition on certain ad |
|---|
| 8 | 8 | | valorem tax incentives relating to wind-powered energy devices |
|---|
| 9 | 9 | | located near a military aviation facility. |
|---|
| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 11 | | SECTION 1. Section 312.0021(a)(1), Tax Code, is amended to |
|---|
| 12 | 12 | | read as follows: |
|---|
| 13 | 13 | | (1) "Military aviation facility" means a base, |
|---|
| 14 | 14 | | station, fort, or camp at which [fixed-wing] aviation operations or |
|---|
| 15 | 15 | | training is conducted by the United States Air Force, the United |
|---|
| 16 | 16 | | States Air Force Reserve, the United States Army, the United States |
|---|
| 17 | 17 | | Army Reserve, the United States Navy, the United States Navy |
|---|
| 18 | 18 | | Reserve, the United States Marine Corps, the United States Marine |
|---|
| 19 | 19 | | Corps Reserve, the United States Coast Guard, the United States |
|---|
| 20 | 20 | | Coast Guard Reserve, or the Texas National Guard. |
|---|
| 21 | 21 | | SECTION 2. Section 312.0021, Tax Code, is amended by |
|---|
| 22 | 22 | | amending Subsection (b) and adding Subsection (b-1) to read as |
|---|
| 23 | 23 | | follows: |
|---|
| 24 | 24 | | (b) Notwithstanding any other provision of this chapter, an |
|---|
| 25 | 25 | | owner or lessee of a parcel of real property that is located wholly |
|---|
| 26 | 26 | | or partly in a reinvestment zone may not receive an exemption from |
|---|
| 27 | 27 | | taxation of any portion of the value of the parcel of real property |
|---|
| 28 | 28 | | or of tangible personal property located on the parcel of real |
|---|
| 29 | 29 | | property under a tax abatement agreement under this chapter that is |
|---|
| 30 | 30 | | entered into on or after: |
|---|
| 31 | 31 | | (1) September 1, 2017, if, on or after that date, a |
|---|
| 32 | 32 | | wind-powered energy device is installed or constructed on the same |
|---|
| 33 | 33 | | parcel of real property at a location that is within 25 nautical |
|---|
| 34 | 34 | | miles of the boundaries of a military aviation facility located in |
|---|
| 35 | 35 | | this state at which fixed-wing aviation operations or training is |
|---|
| 36 | 36 | | conducted; or |
|---|
| 37 | 37 | | (2) September 1, 2019, if, on or after that date, a |
|---|
| 38 | 38 | | wind-powered energy device is installed or constructed on the same |
|---|
| 39 | 39 | | parcel of real property at a location that is within 25 nautical |
|---|
| 40 | 40 | | miles of the boundaries of a military aviation facility located in |
|---|
| 41 | 41 | | this state at which only rotary-wing aviation operations or |
|---|
| 42 | 42 | | training is conducted. |
|---|
| 43 | 43 | | (b-1) The prohibition provided by this section applies |
|---|
| 44 | 44 | | regardless of whether the wind-powered energy device is installed |
|---|
| 45 | 45 | | or constructed at a location that is in the reinvestment zone. |
|---|
| 46 | 46 | | SECTION 3. Section 313.024, Tax Code, is amended by |
|---|
| 47 | 47 | | amending Subsection (b-1) and adding Subsection (b-2) to read as |
|---|
| 48 | 48 | | follows: |
|---|
| 49 | 49 | | (b-1) Notwithstanding any other provision of this |
|---|
| 50 | 50 | | subchapter, an owner of a parcel of land that is located wholly or |
|---|
| 51 | 51 | | partly in a reinvestment zone, a new building constructed on the |
|---|
| 52 | 52 | | parcel of land, a new improvement erected or affixed on the parcel |
|---|
| 53 | 53 | | of land, or tangible personal property placed in service in the |
|---|
| 54 | 54 | | building or improvement or on the parcel of land may not receive a |
|---|
| 55 | 55 | | limitation on appraised value under this subchapter for the parcel |
|---|
| 56 | 56 | | of land, building, improvement, or tangible personal property under |
|---|
| 57 | 57 | | an agreement under this subchapter that is entered into on or after: |
|---|
| 58 | 58 | | (1) September 1, 2017, if, on or after that date, a |
|---|
| 59 | 59 | | wind-powered energy device is installed or constructed on the same |
|---|
| 60 | 60 | | parcel of land at a location that is within 25 nautical miles of the |
|---|
| 61 | 61 | | boundaries of a military aviation facility located in this state at |
|---|
| 62 | 62 | | which fixed-wing aviation operations or training is conducted; or |
|---|
| 63 | 63 | | (2) September 1, 2019, if, on or after that date, a |
|---|
| 64 | 64 | | wind-powered energy device is installed or constructed on the same |
|---|
| 65 | 65 | | parcel of land at a location that is within 25 nautical miles of the |
|---|
| 66 | 66 | | boundaries of a military aviation facility located in this state at |
|---|
| 67 | 67 | | which only rotary-wing aviation operations or training is |
|---|
| 68 | 68 | | conducted. |
|---|
| 69 | 69 | | (b-2) The prohibition provided by Subsection (b-1) [this |
|---|
| 70 | 70 | | subsection] applies regardless of whether the wind-powered energy |
|---|
| 71 | 71 | | device is installed or constructed at a location that is in the |
|---|
| 72 | 72 | | reinvestment zone. |
|---|
| 73 | 73 | | SECTION 4. Notwithstanding Sections 312.0021 and 313.024, |
|---|
| 74 | 74 | | Tax Code, as amended by this Act, the change in law made by this Act |
|---|
| 75 | 75 | | does not apply to a tax abatement agreement under Chapter 312, Tax |
|---|
| 76 | 76 | | Code, or an application for a limitation on appraised value under |
|---|
| 77 | 77 | | Chapter 313, Tax Code, the approval of which is pending on the |
|---|
| 78 | 78 | | effective date of this Act. |
|---|
| 79 | 79 | | SECTION 5. This Act takes effect September 1, 2019. |
|---|