85R3715 CJC-D
 
  By: Frank H.B. No. 445
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the eligibility of certain property for certain ad
  valorem tax incentives relating to wind-powered energy devices.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         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, camp, auxiliary airfield, or range at which 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 30 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.
         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, 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 30 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.
         SECTION 3.  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.
         SECTION 4.  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.
         SECTION 5.  This Act takes effect January 1, 2018.