S.B. No. 1315
 
 
 
 
AN ACT
  relating to the determination that certain property is used as an
  aid or facility incidental to or useful in the operation or
  development of a port or waterway or in aid of navigation-related
  commerce for purposes of the application of certain ad valorem tax
  laws.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 25.07, Tax Code, is amended by adding
  Subsections (d) and (e) to read as follows:
         (d)  For purposes of Subsection (b)(6)(B) of this section,
  property is used as an aid or facility incidental to or useful in
  the operation or development of a port or waterway or in aid of
  navigation-related commerce if the property:
               (1)  is leased to a person:
                     (A)  engaged in the business of
  navigation-related commerce; or
                     (B)  for a purpose described by Section 60.101,
  61.162, or 63.153, Water Code, or for the placement on the property
  of an improvement described by those sections;
               (2)  is located:
                     (A)  adjacent to a federal navigation project; or
                     (B)  in a foreign trade zone established and
  operated under federal law; or 
               (3)  includes part of a rail facility that serves the
  tenants and users of the port or waterway.
         (e)  In this section, "navigation-related commerce" includes
  the following if engaged in by a person:
               (1)  an activity that requires the person to hold a
  maritime-related license or permit issued by a navigation district,
  including providing stevedoring, steamship agency, towing,
  tugboat, or line handling services;
               (2)  an activity that requires the person to hold a
  franchise issued by a navigation district;
               (3)  possessing a leasehold interest in property owned
  by a navigation district that connects infrastructure to a public
  dock;
               (4)  hauling cargo into or across a public dock;
               (5)  commercial fishing;
               (6)  constructing, fabricating, cleaning, repairing,
  dismantling, or recycling vessels;
               (7)  pilotage; or
               (8)  an activity described by Section 60.101, 61.162,
  or 63.153, Water Code.
         SECTION 2.  This Act applies only to the taxation of property
  for a tax year beginning on or after the effective date of this Act.
         SECTION 3.  This Act takes effect September 1, 2021.
 
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 1315 passed the Senate on
  April 27, 2021, by the following vote:  Yeas 29, Nays 2;
  May 25, 2021, Senate refused to concur in House amendments and
  requested appointment of Conference Committee; May 27, 2021, House
  granted request of the Senate; May 30, 2021, Senate adopted
  Conference Committee Report by the following vote:  Yeas 29,
  Nays 2.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 1315 passed the House, with
  amendments, on May 23, 2021, by the following vote:  Yeas 135,
  Nays 10, one present not voting; May 27, 2021, House granted
  request of the Senate for appointment of Conference Committee;
  May 30, 2021, House adopted Conference Committee Report by the
  following vote:  Yeas 106, Nays 33, two present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
             Date
 
 
  ______________________________ 
            Governor