Texas 2023 - 88th Regular

Texas Senate Bill SB2153

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to certain school district tax abatements for power system reliability projects.

Impact

The bill is expected to have a considerable impact on state laws regarding property tax and school district financing. By creating a framework for tax abatements specific to large-scale power projects, SB2153 empowers local school districts to foster economic development while potentially increasing local employment opportunities. The tax exemptions are designed to spur growth in areas that align with state energy goals, facilitating a more robust energy infrastructure in Texas. Furthermore, the bill outlines a clear 10-year abatement period, thus providing a substantial duration for investors to recoup their initial investments.

Summary

SB2153 focuses on amending certain provisions of the Texas Tax Code related to tax abatements for school districts, specifically targeting power system reliability projects. This bill allows school districts to enter into tax abatement agreements for improvements valued at over $1 billion that are associated with natural gas electric generation facilities. These projects must provide dispatchable electric power to the ERCOT power region and go through environmental reviews to obtain necessary permits. This legislative move is aimed at incentivizing significant investments within the energy sector.

Sentiment

The sentiment surrounding SB2153 has been notably favorable among proponents who view it as a crucial step towards enhancing Texas's energy reliability and economic competitiveness. Advocates argue that by attracting substantial investments into the state's power infrastructure, the bill will support job creation and long-term economic growth. However, some critics express concerns about potentially excessive tax breaks for large corporations and the implications for local school funding, which could limit educational resources for children in those districts.

Contention

Notable points of contention revolve around the perception of fairness in tax policy and the prioritization of major energy projects over local community needs. Opponents argue that while incentivizing large investments is critical, there is a risk that these tax abatements could detract from necessary funding for local schools. The debate highlights a broader conversation about the balance between attracting large corporate investments and ensuring that local communities receive adequate support for educational and social services.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 312. Property Redevelopment And Tax Abatement Act
    • Section: 0025
    • Section: New Section

Government Code

  • Chapter 403. Comptroller Of Public Accounts
    • Section: 302

Companion Bills

TX HB4429

Identical Relating to the duty of a school district to enter into an ad valorem tax abatement agreement under the Property Redevelopment and Tax Abatement Act for certain property.

Similar Bills

TX HB4726

Relating to the creation of the Cameron County Flood Control District; granting a limited power of eminent domain; providing authority to impose assessments, fees, and taxes and to issue bonds.

TX HB2853

Relating to tax increment financing.

TX HB4429

Relating to the duty of a school district to enter into an ad valorem tax abatement agreement under the Property Redevelopment and Tax Abatement Act for certain property.

TX HB2865

Relating to the provision of funding under the foundation school program on the basis of property values that do not take into account optional homestead exemptions.

TX HB968

Relating to the provision of funding under the foundation school program on the basis of property values that do not take into account optional homestead exemptions.

TX HB3254

Relating to the creation of renewable energy reinvestment zones and the abatement of ad valorem taxes on property of a renewable energy company located in such a zone.

TX HB546

Relating to the creation of renewable energy reinvestment zones and the abatement of ad valorem taxes on property of a renewable energy company located in such a zone.

TX SB42

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.