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