BILL ANALYSIS |
C.S.H.B. 445 |
By: Frank |
Ways & Means |
Committee Report (Substituted) |
BACKGROUND AND PURPOSE
According to interested parties, wind-powered energy devices that are installed too close to military aviation facilities can create adverse conditions that impede training and create safety risks for pilots. C.S.H.B. 445 seeks to address this issue by restricting certain property tax exemptions for land on which a wind-powered energy device is installed or constructed within a certain proximity of military aviation facilities.
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CRIMINAL JUSTICE IMPACT
It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
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RULEMAKING AUTHORITY
It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
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ANALYSIS
C.S.H.B. 445 amends the Tax Code to prohibit an owner or lessee of a parcel of real property that is located wholly or partly in a reinvestment zone from receiving an exemption from property taxation of any portion of the value of the parcel of real property or of tangible personal property located on the parcel of real property under a tax abatement agreement under the Property Redevelopment and Tax Abatement Act that is entered into on or after September 1, 2017, including an agreement the approval of which is pending on that date, if, on or after that date, a wind-powered energy device is installed or constructed on the same parcel of real property at a location that is within 25 nautical miles of the boundaries of a military aviation facility located in Texas.
C.S.H.B. 445 also prohibits an owner of a parcel of land that is located wholly or partly in a reinvestment zone, a new building constructed on the parcel of land, a new improvement erected or affixed on the parcel of land, or tangible personal property placed in service in the building or improvement or on the parcel of land from receiving a limitation on appraised value for the parcel of land, building, improvement, or tangible personal property under a Texas Economic Development Act agreement that is entered into on or after September 1, 2017, including an agreement for the implementation of a limitation the application for which is pending on that date, if, on or after that date, a wind-powered energy device is installed or constructed on the same parcel of land at a location that is within 25 nautical miles of the boundaries of a military aviation facility located in Texas. The bill makes both its prohibitions applicable regardless of whether the wind-powered energy device is installed or constructed at a location that is in the reinvestment zone.
C.S.H.B. 445 defines "military aviation facility" as a base, station, fort, or camp at which fixed wing aviation operations or training is conducted by the U.S. Air Force, the U.S. Air Force Reserve, the U.S. Army, the U.S. Army Reserve, the U.S. Navy, the U.S. Navy Reserve, the U.S. Marine Corps, the U.S. Marine Corps Reserve, the U.S. Coast Guard, the U.S. Coast Guard Reserve, or the Texas National Guard.
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EFFECTIVE DATE
September 1, 2017.
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COMPARISON OF ORIGINAL AND SUBSTITUTE
While C.S.H.B. 445 may differ from the original in minor or nonsubstantive ways, the following comparison is organized and formatted in a manner that indicates the substantial differences between the introduced and committee substitute versions of the bill.
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