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SENATE ENGROSSED
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HOUSE COMMITTEE
SUBSTITUTE
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SECTION 1. (a) The
legislature finds that:
(1) the Texas Military
Preparedness Commission has found that military installations located in
this state generate $136 billion in economic activity each year and directly
or indirectly contribute to the existence of almost 900,000 jobs;
(2) military aviation
facilities in this state are of vital importance to the security of this
state and the nation and are an integral part of this state's economy;
(3) the area surrounding a
military aviation facility is sensitive to security concerns and requires
special attention by this state;
(4) wind-powered energy
devices and wind energy are important components of this state's production
of electricity; and
(5) the United States
Department of Defense uses the base realignment and closure process to
reorganize the department's base structure and has used the process to
close more than 350 military bases since 1988.
(b) This Act is for the
purposes of:
(1) promoting the public health,
safety, and general welfare of this state;
(2) protecting and preserving
military aviation facilities, the areas surrounding those facilities, and
the aviation operations or training conducted at those facilities from any
unintended consequences occurring as a result of the installation or
construction of wind-powered energy devices on property located in close
proximity to the boundaries of those facilities;
(3) encouraging the
development of wind farms and the installation or construction of wind-powered
energy devices in this state under reasonable state regulations that
recognize the importance of wind energy and take into account the need to
support and protect military aviation facilities located in this state from
the United States Department of Defense's base realignment and closure
process;
(4) ensuring that an owner of
property on which wind-powered energy devices were constructed, or were
under construction, before September 1, 2017, and that is located in close
proximity to the boundaries of a military aviation facility continues to be
eligible to receive tax benefits under Chapter 312 or 313, Tax Code; and
(5) allowing an owner of
property located in close proximity to the boundaries of a military
aviation facility to continue to allow the installation or construction of
wind-powered energy devices on that property in the event the owner elects
not to seek tax benefits for that property under Chapter 312 or 313, Tax
Code.
(c) This Act may not be
construed as limiting the ability of a person to receive a tax benefit
under Chapter 312 or 313, Tax Code, for property that the person owns and
on which a wind-powered energy device is installed or constructed other
than under the conditions relating to the proximity of that property to a
military aviation facility as expressly provided by this Act.
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No
equivalent provision.
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SECTION 2. Subchapter A,
Chapter 312, Tax Code, is amended by adding Section 312.0021 to read as
follows:
Sec. 312.0021. PROHIBITION
ON ABATEMENT OF TAXES ON CERTAIN PROPERTY NEAR MILITARY AVIATION FACILITY. (a)
In this section:
(1) "Military
aviation facility" means a base, station, fort, or camp at which
fixed-wing aviation operations or training is conducted by the United
States Air Force, the United States Air Force Reserve, the United States
Army, the United States Army Reserve, the United States Navy, the United
States Navy Reserve, the United States Marine Corps, the United States
Marine Corps Reserve, the United States Coast Guard, the United States
Coast Guard Reserve, or the Texas National Guard.
(2) "Wind-powered
energy device" has the meaning assigned by Section 11.27.
(b) Notwithstanding any
other provision of this chapter, an owner or lessee of a parcel of real
property that is located wholly or partly in a reinvestment zone may not
receive an exemption from 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 this chapter
that is entered into on or after September 1, 2017, if, on or after
September 1, 2017, 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
this state. The prohibition provided by this section applies regardless of
whether the wind-powered energy device is installed or constructed at a
location that is in the reinvestment zone.
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SECTION 1. Subchapter A,
Chapter 312, Tax Code, is amended by adding Section 312.0021 to read as
follows:
Sec. 312.0021. PROHIBITION
ON ABATEMENT OF TAXES ON CERTAIN PROPERTY NEAR MILITARY AVIATION FACILITY. (a)
In this section:
(1) "Military
aviation facility" means a base, station, fort, or camp at which fixed
wing aviation operations or training is conducted by the United States Air
Force, the United States Air Force Reserve, the United States Army, the
United States Army Reserve, the United States Navy, the United States Navy
Reserve, the United States Marine Corps, the United States Marine Corps
Reserve, the United States Coast Guard, the United States Coast Guard
Reserve, or the Texas National Guard.
(2) "Wind-powered
energy device" has the meaning assigned by Section 11.27.
(b) Notwithstanding any
other provision of this chapter, an owner or lessee of a parcel of real
property that is located wholly or partly in a reinvestment zone may not
receive an exemption from 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 this chapter
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 September 1, 2017, 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 this state. The prohibition provided by this
section applies regardless of whether the wind-powered energy device is
installed or constructed at a location that is in the reinvestment zone.
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SECTION 3. Section 313.024,
Tax Code, is amended by adding Subsection (b-1) to read as follows:
(b-1) Notwithstanding any
other provision of this subchapter, 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 may not receive a limitation on
appraised value under this subchapter for the parcel of land, building,
improvement, or tangible personal property under an agreement under this
subchapter that is entered into on or after September 1, 2017, if, on or
after September 1, 2017, 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
this state. The prohibition provided by this subsection applies regardless
of whether the wind-powered energy device is installed or constructed at a
location that is in the reinvestment zone.
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SECTION 2. Section 313.024,
Tax Code, is amended by adding Subsection (b-1) to read as follows:
(b-1) Notwithstanding any
other provision of this subchapter, 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 may not receive a limitation on
appraised value under this subchapter for the parcel of land, building,
improvement, or tangible personal property under an agreement under this
subchapter 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 September 1, 2017, 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 this state. The prohibition provided by this subsection applies
regardless of whether the wind-powered energy device is installed or
constructed at a location that is in the reinvestment zone.
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SECTION 4. Section
313.024(e), Tax Code, is amended by adding Subdivisions (8) and (9) to read
as follows:
(8) "Military
aviation facility" has the meaning assigned by Section 312.0021.
(9) "Wind-powered
energy device" has the meaning assigned by Section 11.27.
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SECTION 3. Same as engrossed
version.
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SECTION 5. Section 312.0021,
Tax Code, as added by this Act, and Section 313.024, Tax Code, as amended
by this Act, apply only to ad valorem taxes imposed for a tax year
beginning on or after January 1, 2018.
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No
equivalent provision.
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SECTION 6. This Act takes
effect January 1, 2018.
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SECTION 4. This Act takes
effect September 1, 2017.
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