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A BILL TO BE ENTITLED
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AN ACT
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relating to the eligibility of certain property for certain ad |
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valorem tax incentives relating to wind-powered energy devices. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 312, Tax Code, is amended |
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by adding Section 312.0021 to read as follows: |
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Sec. 312.0021. PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN |
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PROPERTY NEAR MILITARY AVIATION FACILITY. (a) In this section: |
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(1) "Military aviation facility" means a base, |
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station, fort, camp, auxiliary airfield, or range at which aviation |
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operations or training is conducted by the United States Air Force, |
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the United States Air Force Reserve, the United States Army, the |
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United States Army Reserve, the United States Navy, the United |
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States Navy Reserve, the United States Marine Corps, the United |
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States Marine Corps Reserve, the United States Coast Guard, the |
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United States Coast Guard Reserve, or the Texas National Guard. |
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(2) "Wind-powered energy device" has the meaning |
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assigned by Section 11.27. |
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(b) Notwithstanding any other provision of this chapter, an |
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owner or lessee of a parcel of real property that is located wholly |
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or partly in a reinvestment zone may not receive an exemption from |
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taxation of any portion of the value of the parcel of real property |
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or of tangible personal property located on the parcel of real |
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property under a tax abatement agreement under this chapter that is |
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entered into on or after September 1, 2017, if, on or after |
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September 1, 2017, a wind-powered energy device is installed or |
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constructed on the same parcel of real property at a location that |
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is within 30 nautical miles of the boundaries of a military aviation |
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facility located in this state. The prohibition provided by this |
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section applies regardless of whether the wind-powered energy |
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device is installed or constructed at a location that is in the |
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reinvestment zone. |
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SECTION 2. Section 313.024, Tax Code, is amended by adding |
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Subsection (b-1) to read as follows: |
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(b-1) Notwithstanding any other provision of this |
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subchapter, an owner of a parcel of land that is located wholly or |
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partly in a reinvestment zone, a new building constructed on the |
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parcel of land, a new improvement erected or affixed on the parcel |
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of land, or tangible personal property placed in service in the |
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building or improvement or on the parcel of land may not receive a |
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limitation on appraised value under this subchapter for the parcel |
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of land, building, improvement, or tangible personal property under |
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an agreement under this subchapter that is entered into on or after |
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September 1, 2017, if, on or after September 1, 2017, a wind-powered |
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energy device is installed or constructed on the same parcel of land |
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at a location that is within 30 nautical miles of the boundaries of |
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a military aviation facility located in this state. The |
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prohibition provided by this subsection applies regardless of |
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whether the wind-powered energy device is installed or constructed |
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at a location that is in the reinvestment zone. |
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SECTION 3. Section 313.024(e), Tax Code, is amended by |
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adding Subdivisions (8) and (9) to read as follows: |
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(8) "Military aviation facility" has the meaning |
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assigned by Section 312.0021. |
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(9) "Wind-powered energy device" has the meaning |
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assigned by Section 11.27. |
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SECTION 4. Section 312.0021, Tax Code, as added by this Act, |
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and Section 313.024, Tax Code, as amended by this Act, apply only to |
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ad valorem taxes imposed for a tax year beginning on or after |
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January 1, 2018. |
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SECTION 5. This Act takes effect January 1, 2018. |