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A BILL TO BE ENTITLED
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AN ACT
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relating to the applicability of the prohibition on certain ad |
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valorem tax incentives relating to wind-powered energy devices |
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located near a military aviation facility. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 312.0021(a)(1), Tax Code, is amended to |
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read as follows: |
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(1) "Military aviation facility" means a base, |
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station, fort, or camp at which [fixed-wing] aviation operations or |
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training is conducted by the United States Air Force, the United |
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States Air Force Reserve, the United States Army, the United States |
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Army Reserve, the United States Navy, the United States Navy |
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Reserve, the United States Marine Corps, the United States Marine |
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Corps Reserve, the United States Coast Guard, the United States |
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Coast Guard Reserve, or the Texas National Guard. |
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SECTION 2. Section 312.0021, Tax Code, is amended by |
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amending Subsection (b) and adding Subsection (b-1) to read as |
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follows: |
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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: |
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(1) September 1, 2017, if, on or after that date, a |
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wind-powered energy device is installed or constructed on the same |
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parcel of real property at a location that is within 25 nautical |
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miles of the boundaries of a military aviation facility located in |
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this state at which fixed-wing aviation operations or training is |
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conducted; or |
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(2) September 1, 2019, if, on or after that date, a |
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wind-powered energy device is installed or constructed on the same |
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parcel of real property at a location that is within 25 nautical |
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miles of the boundaries of a military aviation facility located in |
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this state at which only rotary-wing aviation operations or |
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training is conducted. |
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(b-1) The prohibition provided by this section applies |
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regardless of whether the wind-powered energy device is installed |
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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 |
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amending Subsection (b-1) and adding Subsection (b-2) to read as |
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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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(1) September 1, 2017, if, on or after that date, a |
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wind-powered energy device is installed or constructed on the same |
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parcel of land at a location that is within 25 nautical miles of the |
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boundaries of a military aviation facility located in this state at |
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which fixed-wing aviation operations or training is conducted; or |
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(2) September 1, 2019, if, on or after that date, a |
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wind-powered energy device is installed or constructed on the same |
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parcel of land at a location that is within 25 nautical miles of the |
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boundaries of a military aviation facility located in this state at |
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which only rotary-wing aviation operations or training is |
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conducted. |
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(b-2) The prohibition provided by Subsection (b-1) [this
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subsection] 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 4. Notwithstanding Sections 312.0021 and 313.024, |
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Tax Code, as amended by this Act, the change in law made by this Act |
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does not apply to a tax abatement agreement under Chapter 312, Tax |
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Code, or an application for a limitation on appraised value under |
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Chapter 313, Tax Code, the approval of which is pending on the |
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effective date of this Act. |
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SECTION 5. This Act takes effect September 1, 2019. |