| 1 | 1 | | By: Campbell S.B. No. 2526 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the appraisal for ad valorem tax purposes of real |
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| 7 | 7 | | property used as a municipal solid waste facility or the buffer zone |
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| 8 | 8 | | of such a facility. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by |
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| 11 | 11 | | adding Section 23.27 to read as follows: |
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| 12 | 12 | | Sec. 23.27. MUNICIPAL SOLID WASTE FACILITY PROPERTY. (a) |
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| 13 | 13 | | In this section: |
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| 14 | 14 | | (1) "Buffer zone" means a zone free of municipal solid |
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| 15 | 15 | | waste processing and disposal activities within and adjacent to the |
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| 16 | 16 | | boundary of a municipal solid waste facility on property owned or |
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| 17 | 17 | | controlled by the owner or operator of the facility. |
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| 18 | 18 | | (2) "Municipal solid waste facility" means all |
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| 19 | 19 | | contiguous land, structures, other appurtenances, and improvements |
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| 20 | 20 | | on the land used for processing, storing, or disposing of solid |
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| 21 | 21 | | waste. A facility may be publicly or privately owned and may |
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| 22 | 22 | | consist of several processing, storage, or disposal operational |
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| 23 | 23 | | units, including one or more landfills, surface impoundments, or |
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| 24 | 24 | | combinations of landfills and surface impoundments. |
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| 25 | 25 | | (b) The chief appraiser shall use the market data comparison |
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| 26 | 26 | | method of appraisal to determine the market value of real property |
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| 27 | 27 | | that is: |
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| 28 | 28 | | (1) being used as a municipal solid waste facility or |
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| 29 | 29 | | the buffer zone of such a facility; or |
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| 30 | 30 | | (2) surrounded by the buffer zone of a municipal solid |
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| 31 | 31 | | waste facility. |
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| 32 | 32 | | (c) In determining the market value of property described by |
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| 33 | 33 | | Subsection (b), the chief appraiser shall take into account the |
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| 34 | 34 | | dollar amount of the most recent closure cost estimate for the |
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| 35 | 35 | | municipal solid waste facility prepared by the owner or operator of |
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| 36 | 36 | | the facility pursuant to rules adopted and procedures developed by |
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| 37 | 37 | | the Texas Commission on Environmental Quality. |
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| 38 | 38 | | (d) For purposes of this section, the chief appraiser may |
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| 39 | 39 | | require a property owner to submit to the chief appraiser a copy of |
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| 40 | 40 | | the most recent closure cost estimate for the municipal solid waste |
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| 41 | 41 | | facility for which the property is being used. |
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| 42 | 42 | | SECTION 2. This Act applies only to an ad valorem tax year |
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| 43 | 43 | | that begins on or after the effective date of this Act. |
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| 44 | 44 | | SECTION 3. This Act takes effect January 1, 2024. |
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