83R6009 TJB-F
 
  By: Strama H.B. No. 3216
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the exemption from ad valorem taxation of energy
  storage systems used for the control of air pollution in a
  nonattainment area.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
  adding Section 11.315 to read as follows:
         Sec. 11.315.  ENERGY STORAGE SYSTEM IN NONATTAINMENT AREA.  
  (a)  In this section, "energy storage system" means a device capable
  of storing energy to be discharged at a later time, including a
  chemical, mechanical, or thermal storage device.
         (b)  A person is entitled to an exemption from taxation of an
  energy storage system the person owns that is used, constructed,
  acquired, or installed wholly or partly to meet or exceed rules or
  regulations adopted by any environmental protection agency of the
  United States, this state, or a political subdivision of this state
  for the prevention, monitoring, control, or reduction of air
  pollution and that:
               (1)  is located in an area designated as a
  nonattainment area within the meaning of Section 107(d) of the
  federal Clean Air Act (42 U.S.C. Section 7407);
               (2)  has a capacity of at least 10 megawatts; and
               (3)  is installed on or after January 1, 2014.
         SECTION 2.  Section 11.43(c), Tax Code, is amended to read as
  follows:
         (c)  An exemption provided by Section 11.13, 11.131, 11.17,
  11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22,
  11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, [or] 11.31,
  or 11.315, once allowed, need not be claimed in subsequent years,
  and except as otherwise provided by Subsection (e), the exemption
  applies to the property until it changes ownership or the person's
  qualification for the exemption changes.  However, the chief
  appraiser may require a person allowed one of the exemptions in a
  prior year to file a new application to confirm the person's current
  qualification for the exemption by delivering a written notice that
  a new application is required, accompanied by an appropriate
  application form, to the person previously allowed the exemption.
         SECTION 3.  Section 26.012(6), Tax Code, is amended to read
  as follows:
               (6)  "Current total value" means the total taxable
  value of property listed on the appraisal roll for the current year,
  including all appraisal roll supplements and corrections as of the
  date of the calculation, less the taxable value of property
  exempted for the current tax year for the first time under Section
  11.31 or 11.315, except that:
                     (A)  the current total value for a school district
  excludes:
                           (i)  the total value of homesteads that
  qualify for a tax limitation as provided by Section 11.26; and
                           (ii)  new property value of property that is
  subject to an agreement entered into under Chapter 313; and
                     (B)  the current total value for a county,
  municipality, or junior college district excludes the total value
  of homesteads that qualify for a tax limitation provided by Section
  11.261.
         SECTION 4.  Subchapter E, Chapter 42, Education Code, is
  amended by adding Section 42.2512 to read as follows:
         Sec. 42.2512.  ADDITIONAL STATE AID FOR EXEMPTION OF ENERGY
  STORAGE SYSTEMS. (a) Notwithstanding Section 42.2516 or any other
  provision of this chapter, a school district is entitled to
  additional state aid to the extent that state aid under this chapter
  based on the determination of the school district's taxable value
  of property as provided under Subchapter M, Chapter 403, Government
  Code, does not fully compensate the district for ad valorem tax
  revenue lost due to the exemption for energy storage systems under
  Section 11.315, Tax Code.
         (b)  The commissioner, using information provided by the
  comptroller, shall compute the amount of additional state aid to
  which a district is entitled under Subsection (a). A determination
  by the commissioner under this section is final and may not be
  appealed.
         (c)  Notwithstanding any other provision of this chapter, in
  computing state aid for the 2014-2015 school year, the taxable
  value of property in a school district shall be determined under
  Subchapter M, Chapter 403, Government Code, as if the exemption for
  energy storage systems under Section 11.315, Tax Code, had been in
  effect for the 2013 tax year.  This subsection expires September 1,
  2015.
         SECTION 5.  Section 403.302(d-1), Government Code, is
  amended to read as follows:
         (d-1)  For purposes of Subsection (d), a residence homestead
  that receives an exemption under Section 11.131, Tax Code, or an
  energy storage system that receives an exemption under Section
  11.315, Tax Code, in the year that is the subject of the study is not
  considered to be taxable property.
         SECTION 6.  This Act applies only to ad valorem taxes imposed
  for a tax year that begins on or after the effective date of this
  Act.
         SECTION 7.  This Act takes effect January 1, 2014.