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A BILL TO BE ENTITLED
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AN ACT
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relating to the appraisal for ad valorem tax purposes of real |
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property used as a municipal solid waste facility or the buffer zone |
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of such a facility. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by |
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adding Section 23.27 to read as follows: |
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Sec. 23.27. MUNICIPAL SOLID WASTE FACILITY PROPERTY. (a) |
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In this section: |
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(1) "Buffer zone" means a zone free of municipal solid |
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waste processing and disposal activities within and adjacent to the |
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boundary of a municipal solid waste facility on property owned or |
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controlled by the owner or operator of the facility. |
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(2) "Municipal solid waste facility" means all |
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contiguous land, structures, other appurtenances, and improvements |
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on the land used for processing, storing, or disposing of solid |
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waste. A facility may be publicly or privately owned and may |
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consist of several processing, storage, or disposal operational |
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units, including one or more landfills, surface impoundments, or |
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combinations of landfills and surface impoundments. |
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(b) The chief appraiser shall use the market data comparison |
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method of appraisal to determine the market value of real property |
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that is: |
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(1) being used as a municipal solid waste facility or |
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the buffer zone of such a facility; or |
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(2) surrounded by the buffer zone of a municipal solid |
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waste facility. |
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(c) In determining the market value of property described by |
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Subsection (b), the chief appraiser shall take into account the |
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dollar amount of the most recent closure cost estimate for the |
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municipal solid waste facility prepared by the owner or operator of |
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the facility pursuant to rules adopted and procedures developed by |
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the Texas Commission on Environmental Quality. |
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(d) For purposes of this section, the chief appraiser may |
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require a property owner to submit to the chief appraiser a copy of |
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the most recent closure cost estimate for the municipal solid waste |
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facility for which the property is being used. |
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SECTION 2. This Act applies only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2024. |