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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from property taxation for certain |
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facilities that convert landfill generated methane into renewable |
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natural gas. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.35 to read as follows: |
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Sec. 11.35. LANDFILL GENERATED METHANE CONVERSION |
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FACILITIES. (a) A person is entitled to an exemption from |
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taxation of all real and personal property owned or leased by a |
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person that is used as part of or in connection with a Renewable |
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Natural Gas Facility to produce Renewable Natural Gas, which |
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collectively is a facility, device, or method for the control of |
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air, water, or land pollution. |
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(b) In this section, "Renewable Natural Gas" means product |
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gas derived from landfill gas collected at a landfill that has been |
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processed by a Renewable Natural Gas Facility to meet either: |
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(i) the gas quality requirements of the natural gas |
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pipeline into which such product gas is injected; or |
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(ii) the gas quality required for use as a |
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transportation fuel in methane powered on-road or off-road vehicles |
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or equipment. |
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(c) In this section, "Renewable Natural Gas Facility" means |
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the real and personal property used to accomplish the collection, |
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compression, transport and processing of landfill gas into |
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Renewable Natural Gas either into a natural gas pipeline or by |
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delivery to a methane fueling station and/or a methane fueling |
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station, including dispensing equipment, if located on or in close |
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proximity to the landfill from which the Renewable Natural Gas is |
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produced. "Renewable Natural Gas Facility" includes wells; |
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wellheads and related hardware; wells, pipes and equipment for |
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injection of liquids into a landfill to enhance production of |
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landfill gas and recovery of landfill air space; all landfill gas |
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collection system and processing equipment piping; waste liquids |
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disposal equipment; hoses; pipelines; pumps; sumps; blowers; |
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compressors; gas dryers; gas treatment equipment used to separate |
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or remove carbon dioxide, sulfur and other chemicals from the |
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product gas; valves; thermal destruction equipment, including |
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flares and thermal oxidizers; electronic controls and processors; |
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electric equipment; wiring; transformers; switchgear; onsite |
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offices, storage and equipment buildings, containers, tanks and |
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other structures; spare parts; chemical media; meters; calibration |
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gas; gas chromatographs and other measuring equipment; valves; |
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flanges; pipeline interconnection equipment; and fueling station |
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equipment, including compressors, buffering vessels, methane |
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fueling posts, hoses, fast-fill dispensers, control equipment and |
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all related equipment. |
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SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption provided by Section 11.13, 11.131, 11.17, |
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11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, |
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11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, or 11.31, or |
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11.35, once allowed, need not be claimed in subsequent years, and |
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except as otherwise provided by Subsection (e), the exemption |
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applies to the property until it changes ownership or the person's |
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qualification for the exemption changes. However, the chief |
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appraiser may require a person allowed one of the exemptions in a |
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prior year to file a new application to confirm the person's current |
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qualification for the exemption by delivering a written notice that |
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a new application is required, accompanied by an appropriate |
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application form, to the person previously allowed the exemption. |
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SECTION 3. EFFECTIVE DATE. This Act takes effect |
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immediately if it receives a vote of two-thirds of all the members |
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elected to each house, as provided by Section 39, Article III, Texas |
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Constitution. If this Act does not receive the vote necessary for |
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immediate effect, this Act takes effect September 1, 2013. The |
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changes in law made by this Act apply to an application for an |
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exemption from taxation under Section 11.31 of this chapter that is |
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pending at the time of enactment of this Act. |