By: Lucio S.B. No. 1315
A BILL TO BE ENTITLED
AN ACT
relating to the determination that certain property is used as an
aid or facility incidental to or useful in the operation or
development of a port or waterway or in aid of navigation-related
commerce for purposes of the application of certain ad valorem tax
laws.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.07, Tax Code, is amended by adding
Subsections (d) and (e) to read as follows:
(d) For purposes of Subsection (b)(6)(B) of this section,
property is used as an aid or facility incidental to or useful in
the operation or development of a port or waterway or in aid of
navigation-related commerce if the property:
(1) is leased to a person:
(A) engaged in the business of
navigation-related commerce; or
(B) for a purpose described by Section 60.101,
61.162, or 63.153, Water Code, or for the placement on the property
of an improvement described by those sections;
(2) is located:
(A) adjacent to a federal navigation project; or
(B) in a foreign trade zone established and
operated under federal law; or
(3) includes part of a rail facility that serves the
tenants and users of the port or waterway.
(e) In this section, "navigation-related commerce" includes
the following if engaged in by a person:
(1) an activity that requires the person to hold a
maritime-related license or permit issued by a navigation district,
including providing stevedoring, steamship agency, towing,
tugboat, or line handling services;
(2) an activity that requires the person to hold a
franchise issued by a navigation district;
(3) possessing a leasehold interest in property owned
by a navigation district that connects infrastructure to a public
dock;
(4) hauling cargo into or across a public dock;
(5) commercial fishing;
(6) constructing, fabricating, cleaning, repairing,
dismantling, or recycling vessels;
(7) pilotage; or
(8) an activity described by Section 60.101, 61.162,
or 63.153, Water Code.
SECTION 2. This Act applies only to the taxation of property
for a tax year beginning on or after the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2021.