86R6809 JES-D
 
  By: Miller H.B. No. 4180
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the applicability of the prohibition on certain ad
  valorem tax incentives relating to wind-powered energy devices
  located near a military aviation facility.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 312.0021(a)(1), Tax Code, is amended to
  read as follows:
               (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.
         SECTION 2.  Section 312.0021, Tax Code, is amended by
  amending Subsection (b) and adding Subsection (b-1) to read as
  follows:
         (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:
               (1)  September 1, 2017, if, on or after that date, 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 at which fixed-wing aviation operations or training is
  conducted; or
               (2)  September 1, 2019, if, on or after that date, 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 at which only rotary-wing aviation operations or
  training is conducted.
         (b-1)  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 3.  Section 313.024, Tax Code, is amended by
  amending Subsection (b-1) and adding Subsection (b-2) 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:
               (1)  September 1, 2017, if, on or after that date, 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 at
  which fixed-wing aviation operations or training is conducted; or
               (2)  September 1, 2019, if, on or after that date, 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 at
  which only rotary-wing aviation operations or training is
  conducted.
         (b-2)  The prohibition provided by Subsection (b-1) [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 4.  Notwithstanding Sections 312.0021 and 313.024,
  Tax Code, as amended by this Act, the change in law made by this Act
  does not apply to a tax abatement agreement under Chapter 312, Tax
  Code, or an application for a limitation on appraised value under
  Chapter 313, Tax Code, the approval of which is pending on the
  effective date of this Act.
         SECTION 5.  This Act takes effect September 1, 2019.