Texas House Bill HB4253

Texas 2021 - 87th Regular

Caption

Relating to the procedure for qualifying for the exemption from ad valorem taxation of pollution control property.

Impact

This legislation impacts state law regarding property tax exemptions, particularly emphasizing the need for ongoing compliance and evaluation of pollution control properties. By mandating regular reviews, the bill seeks to ensure that exemptions are granted appropriately based on the current use of the property. The amended provisions are set to help both property owners and tax appraisers maintain clarity and fairness in the exemption process, potentially affecting financial planning for businesses involved in pollution control.

Summary

House Bill 4253 pertains to the procedural requirements associated with qualifying for an ad valorem tax exemption for pollution control property in Texas. The bill amends the Tax Code by adding new subsections that dictate how property used for pollution control can qualify for exemption. This aims to streamline the process and regularly assess the validity of such exemptions in response to changes in property use or environmental regulation. The Texas Commission on Environmental Quality is tasked with creating a list of eligible properties while ensuring reviews occur every five years.

Contention

There may be some contention regarding the requirements for renewing exemptions, as property owners must file new applications and provide proof of continued use as pollution control devices. This stipulation could raise concerns among certain stakeholders who might view such measures as burdensome, especially for smaller entities. Additionally, the bill introduces strict deadlines for filing renewal applications, which could pose challenges for compliance if the deadlines are not clearly communicated or understood.