By: Watson S.B. No. 1469
 
 
 
   
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to regular reapplication for certain pollution control
  exemptions from ad valorem taxation granted for certain property.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.31, Tax Code, is amended by adding
  subsection (l-1) to read as follows:
         (l-1)  Person shall only be entitled to a property tax
  exemption under this section for three (3) years after the
  executive director of the Texas Commission on Environmental Quality
  issues a letter stating that the person's property is a pollution
  control property unless the person files a new application under
  subsection (c) of this section.  Part of the application process
  under this subsection must contain a showing of proof that the
  property exempted is still in existence at the property and is still
  installed wholly or partly to meet or exceed existing 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,
  water, or land pollution. No exemption granted under this section
  may extend beyond 3 years from the time the executive director
  issues a letter renewing the original tax exemption for pollution
  control property unless the person reapplies for the pollution
  control property exemption. 
         SECTION 2.  The change in law made by this Act applies to all
  existing and future ad valorem tax exemptions granted under Section
  11.31 for a tax year beginning on or after one year after the
  effective date of this Act.
         SECTION 3.  This Act takes effect September 1, 2015.