By: Hancock S.B. No. 1103
 
 
 
   
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the eligibility of property used for large data center
  projects for ad valorem tax benefits under the Texas Economic
  Development Act.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 313.024(b),Tax Code, to read as follows:
         Sec. 313.024.  ELIGIBLE PROPERTY. (a) This subchapter and
  Subchapter C apply only to property owned by an entity subject to
  the tax imposed by Chapter 171.
         (a-1)  Expired.
         (b)  To be eligible for a limitation on appraised value under
  this subchapter, the entity must use the property for:
               (1)  manufacturing;
               (2)  research and development;
               (3)  a clean coal project, as defined by Section 5.001,
  Water Code;
               (4)  an advanced clean energy project, as defined by
  Section 382.003, Health and Safety Code;
               (5)  renewable energy electric generation;
               (6)  electric power generation using integrated
  gasification combined cycle technology;
               (7)  nuclear electric power generation;
               (8)  a computer center primarily used in connection
  with one or more activities described by Subdivisions (1) through
  (7) conducted by the entity; [or]
               (9)  a Texas priority project; or
               (10)  a large data center project, as defined by
  Section 151.3595(d)(2)(b), Tax Code.
         SECTION 2.  Section 313.024(e), Tax Code, is amended by
  adding Subdivision (8) to read as follows:
               (8)  "Large data center project" means an establishment
  primarily engaged in providing electronic data processing and
  information storage. 
         SECTION 3.  (a) Except as provided by Subsections (b) of
  this section, Chapter 313, Tax Code, as amended by this Act, applies
  only to an application filed under that chapter on or after the
  effective date of this Act. An application filed under that chapter
  before the effective date of this Act is governed by the law in
  effect on the date the application was filed, and the former law is
  continued in effect for that purpose.
         (b)  An application for a valuation limitation to a local
  school district on or after March 1, 2015, pursuant to an
  application filed under Chapter 313, Tax Code, before the effective
  date of this Act may condition eligibility for the valuation
  limitation, as applicable, on compliance with the provisions of
  that chapter, as amended by this Act.
         SECTION 4.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution. If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2015.