Use determination for pollution control property : guidelines for implementing House bill 1920 and November 1993 Constitutional Amendment Proposition 2 / prepared by Ronald Hatlett.

Abstract

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.