85R23889 CJC-D
 
  By: Campbell, et al. S.B. No. 277
 
  (Frank)
 
  Substitute the following for S.B. No. 277:  No.
 
 
 
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, 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.
         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.
         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.  This Act takes effect September 1, 2017.