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.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
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.