87R4528 SMT-D
By: Deshotel H.B. No. 4460
A BILL TO BE ENTITLED
AN ACT
relating to certain requirements regarding the creation of
qualifying jobs for the purpose of eligibility for a limitation on
appraised value of property for ad valorem tax purposes under the
Texas Economic Development Act.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 313.021, Tax Code, is amended by adding
Subdivision (6) to read as follows:
(6) "Registered apprenticeship" means an
apprenticeship offered in connection with an apprenticeship
program registered with the United States Department of Labor.
SECTION 2. Sections 313.025(a) and (f-1), Tax Code, are
amended to read as follows:
(a) The owner or lessee of, or the holder of another
possessory interest in, any qualified property described by Section
313.021(2)(A), (B), or (C) may apply to the governing body of the
school district in which the property is located for a limitation on
the appraised value for school district maintenance and operations
ad valorem tax purposes of the person's qualified property. An
application must be made on the form prescribed by the comptroller
and include the information required by the comptroller, and it
must be accompanied by:
(1) the application fee established by the governing
body of the school district;
(2) information sufficient to show that the real and
personal property identified in the application as qualified
property meets the applicable criteria established by Section
313.021(2); [and]
(3) any information required by the comptroller for
the purposes of Section 313.026; and
(4) a list of each job that the applicant estimates
will be created in connection with the project, regardless of
whether the job is a qualifying job.
(f-1) Notwithstanding any other provision of this chapter
to the contrary, including Section 313.003(2) or 313.004(3)(A) or
(B)(iii), the governing body of a school district may agree to
consider a registered apprenticeship to be a qualifying job for
purposes of [waive] the new jobs creation requirement in Section
313.021(2)(A)(iv)(b) or 313.051(b) and approve an application if
the governing body makes a finding that the jobs creation
requirement exceeds the industry standard for the number of
employees reasonably necessary for the operation of the facility of
the property owner that is described in the application.
SECTION 3. Section 313.0276, Tax Code, is amended by adding
Subsection (f-1) to read as follows:
(f-1) A registered apprenticeship is considered for
purposes of this section to be a qualifying job if the governing
body of the school district agrees to consider a registered
apprenticeship to be a qualifying job under Section 313.025(f-1).
SECTION 4. Section 313.033, Tax Code, is amended to read as
follows:
Sec. 313.033. REPORT ON COMPLIANCE WITH JOB-CREATION
REQUIREMENTS. (a) Each recipient of a limitation on appraised value
under this chapter shall submit to the comptroller, the governing
body of the school district in which the property is located, and
the governing body of each municipality in which the property is
located, if applicable, an annual report on a form provided by the
comptroller that provides information sufficient to document the
number of qualifying jobs created.
(b) The recipient of a limitation on appraised value under
this chapter shall contract with an independent auditor to verify
the information submitted to the comptroller under this section.
(c) The governing body of a school district shall designate
a member of the governing body or an employee of the district to
review a report received under this section.
SECTION 5. (a) Sections 313.021, 313.025, and 313.0276, Tax
Code, as amended by this Act, apply only to an agreement entered
into under Chapter 313, Tax Code, pursuant to an application filed
under that chapter on or after the effective date of this Act. An
agreement entered into under that chapter pursuant to an
application filed before the effective date of this Act is governed
by the law in effect on the date the application was filed, and the
former law is continued in effect for that purpose.
(b) Section 313.033, Tax Code, as amended by this Act,
applies only to a report submitted on or after the effective date of
this Act. A report submitted before the effective date of this Act
is governed by the law in effect on the date the report was
submitted, and the former law is continued in effect for that
purpose.
SECTION 6. This Act takes effect September 1, 2021.