By:  Stiles                                           H.B. No. 1920
       73R5291 SMH-F
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to an exemption of certain pollution control property from
    1-3  property taxation.
    1-5        SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
    1-6  adding Section 11.31 to read as follows:
    1-7        Sec. 11.31.  POLLUTION CONTROL PROPERTY.  (a)  A person is
    1-8  entitled to an exemption from taxation of all real and personal
    1-9  property that the person owns and that is used primarily as a
   1-10  facility, device, or method for the control of air, water, or land
   1-11  pollution.
   1-12        (b)  In this section, "facility, device, or method for the
   1-13  control of air, water, or land pollution" means any land,
   1-14  structure, building, installation, excavation, machinery,
   1-15  equipment, or other device, including any attachment or addition to
   1-16  that property or reconstruction, replacement, or improvement of
   1-17  that property that is used, constructed, acquired, or installed for
   1-18  the primary purpose of complying with rules or regulations adopted
   1-19  by any environmental protection agency of the United States, this
   1-20  state, or a political subdivision of this state for the prevention,
   1-21  control, or reduction of air, water, or land pollution.
   1-22        (c)  The exemption provided by this section does not apply
   1-23  to:
   1-24              (1)  air conditioners;
    2-1              (2)  septic tanks or other facilities for the storage,
    2-2  treatment, transportation, or disposal of residential wastewater or
    2-3  sewage; or
    2-4              (3)  a facility or device having a value of less than
    2-5  $1,000 at the time of its construction, installation, or first use.
    2-6        SECTION 2.  Section 11.43(c), Tax Code, is amended to read as
    2-7  follows:
    2-8        (c)  An exemption provided by Section 11.13, 11.17, 11.18,
    2-9  11.19, 11.20, 11.21, 11.22, 11.29, <or> 11.30, or 11.31 of this
   2-10  code, once allowed, need not be claimed in subsequent years, and
   2-11  except as otherwise provided by Subsection (e) of this section, the
   2-12  exemption applies to the property until it changes ownership or the
   2-13  person's qualification for the exemption changes.  However, the
   2-14  chief appraiser may require a person allowed one of the exemptions
   2-15  in a prior year to file a new application to confirm his current
   2-16  qualification for the exemption by delivering a written notice that
   2-17  a new application is required, accompanied by an appropriate
   2-18  application form, to the person previously allowed the exemption.
   2-19        SECTION 3.  This Act takes effect January 1, 1994, but only
   2-20  if the constitutional amendment proposed by the 73rd Legislature,
   2-21  Regular Session, 1993, authorizing the exemption from ad valorem
   2-22  taxation of real and personal property used primarily for the
   2-23  control of air, water, or land pollution is approved by the voters.
   2-24  If that amendment is not approved by the voters, this Act has no
   2-25  effect.
   2-26        SECTION 4.  The importance of this legislation and the
   2-27  crowded condition of the calendars in both houses create an
    3-1  emergency and an imperative public necessity that the
    3-2  constitutional rule requiring bills to be read on three several
    3-3  days in each house be suspended, and this rule is hereby suspended.