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