By: Armbrister S.B. No. 495
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the exemption from property taxation of all real and
1-2 personal property used primarily as a facility, device, or method
1-3 for the control of air or water or land pollution.
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
1-6 by adding Section 11.31 to read as follows:
1-7 Sec. 11.31. POLLUTION CONTROL PROPERTY AND EQUIPMENT.
1-8 (a) A person or entity is entitled to an exemption from taxation
1-9 of all real and personal property and equipment used primarily as a
1-10 facility, device, or method for the control of air or water or land
1-11 pollution.
1-12 (b) The exemption provided by this section also applies to
1-13 attachments used in connection with the use of the property or
1-14 equipment for the exempt purposes provided by Subsection (a).
1-15 (c) As used in this section, "facility, device, or method
1-16 for the control of air or water or land pollution" means any land,
1-17 structure, building, installation, excavation, machinery, equipment
1-18 or device or any addition to, machinery, equipment or device or any
1-19 addition to, reconstruction, replacement, or improvement of land or
1-20 an existing structure, building, installation, excavation,
1-21 machinery, equipment or device used, constructed, acquired, or
1-22 installed on or after January 1, 1993, if the primary purpose of
1-23 the use, construction, acquisition or installation is reduction of
2-1 emissions reportable under Section 313 of Title III of the Federal
2-2 Comprehensive Environmental Response, Compensation, Liability Act,
2-3 reduction of industrial wastewater discharges, minimization of
2-4 hazardous wastes as defined in state or federal law, or compliance
2-5 with law or standards required by any environmental protection
2-6 agency, authorized by and acting under the authority of the United
2-7 States or the State of Texas or any of its political subdivisions,
2-8 for the prevention, control or reduction of air or water or land
2-9 pollution.
2-10 (d) As used in this section, "facility, device, or method
2-11 for the control of air or water or land pollution" does not
2-12 include:
2-13 (1) Air conditioners, septic tanks, or other
2-14 facilities for human waste, nor any property installed, constructed
2-15 or used for the moving of sewage to the collection facilities of a
2-16 public or quasi-public sewage system.
2-17 (2) Any facility or device having a value of less than
2-18 $1,000 at the time of its construction, installation, or first use.
2-19 (e) The exemption may be allowed only to a person who files
2-20 an affidavit with the chief appraiser declaring that the property
2-21 for which the exemption is being sought meets the requirements
2-22 stated in Subsection (a). The affidavit must be filed, on or
2-23 before April 1 of the tax year in which the exemption is being
2-24 sought.
2-25 SECTION 2. Section 11.43(c), Tax Code, is amended to read as
3-1 follows:
3-2 (c) An exemption provided by Section 11.13, 11.17, 11.18,
3-3 11.19, 11.209, 11.21, 11.11, <or> 11.29, or 11.31 of this code,
3-4 once allowed, need not be claimed in subsequent years, and except
3-5 as otherwise provided by Subsection (e) of this section, the
3-6 exemption applies to the property until it changes ownership or the
3-7 person's qualification for the exemption changes. However, the
3-8 chief appraiser may require a person allowed one of the exemptions
3-9 in a prior year to file a new application to confirm his current
3-10 qualification for the exemption by delivering a written notice that
3-11 a new application is required, accompanied by an appropriate
3-12 application form, to the person previously allowed the exemption.
3-13 SECTION 3. The Act takes effect January 1, 1994, but only if
3-14 the constitutional amendment proposed by the 73rd Legislature,
3-15 Regular Session, 1993, authorizing the exemption from ad valorem
3-16 taxation for real and personal property used primarily as a
3-17 facility, device, or method for the control of air or water or land
3-18 pollution is approved by the voters. If that proposed
3-19 constitutional amendment is not approved by the voters, this Act
3-20 has no effect.
3-21 SECTION 4. The importance of this legislation and the
3-22 crowded condition of the calendars in both houses create an
3-23 emergency and an imperative public necessity that the
3-24 constitutional rule requiring bills to be read on three several
3-25 days in each house be suspended, and this rule is hereby suspended.