By: Earley H.B. No. 1738
73R5429 SMH-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exemption from ad valorem taxation of all real and
1-3 personal property used primarily for the control of air, water, or
1-4 land pollution.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
1-7 adding Section 11.31 to read as follows:
1-8 Sec. 11.31. POLLUTION CONTROL PROPERTY. (a) A person is
1-9 entitled to an exemption from taxation of all real and personal
1-10 property that the person owns and that is used primarily as a
1-11 facility, device, or method for the control of air, water, or land
1-12 pollution.
1-13 (b) In this section, "facility, device, or method for the
1-14 control of air, water, or land pollution" means any land,
1-15 structure, building, installation, excavation, machinery,
1-16 equipment, or other device, including any attachment or addition to
1-17 that property or reconstruction, replacement, or improvement of
1-18 that property that is used, constructed, acquired, or installed for
1-19 the primary purpose of:
1-20 (1) reducing releases of toxic chemicals required to
1-21 be reported under Section 313, Emergency Planning and Community
1-22 Right-To-Know Act of 1986 (42 U.S.C. Section 11023);
1-23 (2) reducing industrial wastewater discharges;
1-24 (3) minimizing hazardous wastes as defined by federal
2-1 law or the law of this state; or
2-2 (4) complying with rules or regulations adopted by any
2-3 environmental protection agency of the United States, this state,
2-4 or a political subdivision of this state for the prevention,
2-5 control, or reduction of air, water, or land pollution.
2-6 (c) The exemption provided by this section does not apply
2-7 to:
2-8 (1) air conditioners;
2-9 (2) septic tanks or other facilities for the storage,
2-10 treatment, transportation, or disposal of residential wastewater or
2-11 sewage; or
2-12 (3) a facility or device having a value of less than
2-13 $1,000 at the time of its construction, installation, or first use.
2-14 SECTION 2. Section 11.43(c), Tax Code, is amended to read as
2-15 follows:
2-16 (c) An exemption provided by Section 11.13, 11.17, 11.18,
2-17 11.19, 11.20, 11.21, 11.22, 11.29, <or> 11.30, or 11.31 of this
2-18 code, once allowed, need not be claimed in subsequent years, and
2-19 except as otherwise provided by Subsection (e) of this section, the
2-20 exemption applies to the property until it changes ownership or the
2-21 person's qualification for the exemption changes. However, the
2-22 chief appraiser may require a person allowed one of the exemptions
2-23 in a prior year to file a new application to confirm his current
2-24 qualification for the exemption by delivering a written notice that
2-25 a new application is required, accompanied by an appropriate
2-26 application form, to the person previously allowed the exemption.
2-27 SECTION 3. This Act takes effect January 1, 1994, but only
3-1 if the constitutional amendment proposed by the 73rd Legislature,
3-2 Regular Session, 1993, authorizing the exemption from ad valorem
3-3 taxation of real and personal property used primarily for the
3-4 control of air, water, or land pollution is approved by the voters.
3-5 If that amendment is not approved by the voters, this Act has no
3-6 effect.
3-7 SECTION 4. The importance of this legislation and the
3-8 crowded condition of the calendars in both houses create an
3-9 emergency and an imperative public necessity that the
3-10 constitutional rule requiring bills to be read on three several
3-11 days in each house be suspended, and this rule is hereby suspended.