86R6809 JES-D
By: Miller H.B. No. 4180
A BILL TO BE ENTITLED
AN ACT
relating to the applicability of the prohibition on certain ad
valorem tax incentives relating to wind-powered energy devices
located near a military aviation facility.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 312.0021(a)(1), Tax Code, is amended to
read as follows:
(1) "Military aviation facility" means a base,
station, fort, or camp at which [fixed-wing] 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.
SECTION 2. Section 312.0021, Tax Code, is amended by
amending Subsection (b) and adding Subsection (b-1) to read as
follows:
(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:
(1) September 1, 2017, if, on or after that date, a
wind-powered energy device is installed or constructed on the same
parcel of real property at a location that is within 25 nautical
miles of the boundaries of a military aviation facility located in
this state at which fixed-wing aviation operations or training is
conducted; or
(2) September 1, 2019, if, on or after that date, a
wind-powered energy device is installed or constructed on the same
parcel of real property at a location that is within 25 nautical
miles of the boundaries of a military aviation facility located in
this state at which only rotary-wing aviation operations or
training is conducted.
(b-1) 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 3. Section 313.024, Tax Code, is amended by
amending Subsection (b-1) and adding Subsection (b-2) 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:
(1) September 1, 2017, if, on or after that date, a
wind-powered energy device is installed or constructed on the same
parcel of land at a location that is within 25 nautical miles of the
boundaries of a military aviation facility located in this state at
which fixed-wing aviation operations or training is conducted; or
(2) September 1, 2019, if, on or after that date, a
wind-powered energy device is installed or constructed on the same
parcel of land at a location that is within 25 nautical miles of the
boundaries of a military aviation facility located in this state at
which only rotary-wing aviation operations or training is
conducted.
(b-2) The prohibition provided by Subsection (b-1) [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 4. Notwithstanding Sections 312.0021 and 313.024,
Tax Code, as amended by this Act, the change in law made by this Act
does not apply to a tax abatement agreement under Chapter 312, Tax
Code, or an application for a limitation on appraised value under
Chapter 313, Tax Code, the approval of which is pending on the
effective date of this Act.
SECTION 5. This Act takes effect September 1, 2019.