Use determination for pollution control property : guidelines for implementing House bill 1920 and November 1993 Constitutional Amendment Proposition 2 / prepared by Ronald Hatlett.
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Texas Natural Resource Conservation Commission
Hatlett, Ronald
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This manual accompanies the rules included in 30 TAC 277. These rules address the TNRCC
process for determining that property is used for pollution control purposes. The purpose of this
manual is to clarify questions relating to property that is eligible for a positive use determination
from the agency, and the procedures to be used in obtaining a determination.
A constitutional amendment providing an exemption from property taxation for pollution control
property was approved by the voters of Texas on November 2, 1993. Implementing legislation was
approved in House Bill 1920 during the regular session of the 73rd Legislature. The intent of the
constitutional amendment was to ensure that compliance with environmental mandates, through
capital investments, did not result in an increase in a facility's property taxes.
The legislation established a two-step process for securing an exemption from property taxes for
pollution control property. A facility must first receive a determination from the TNRCC that the
property is used for pollution control purposes. The applicant then uses this positive determination
to apply to the local appraisal district for a property tax exemption.