Bill Text: TX HB1736 | 2013-2014 | 83rd Legislature | Engrossed
Bill Title: Relating to a temporary exemption from ad valorem taxation of property used to collect, process, and deliver landfill-generated gas.
Spectrum: Bipartisan Bill
Status: (Engrossed - Dead) 2013-05-16 - Reported from s/c favorably w/o amendments [HB1736 Detail]
Download: Texas-2013-HB1736-Engrossed.html
By: Anchia, Rose, Keffer, Hughes, Bohac, | H.B. No. 1736 | |
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relating to a temporary exemption from ad valorem taxation of | ||
property used to collect, process, and deliver landfill-generated | ||
gas. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. The legislature finds that current rules adopted | ||
by the Texas Commission on Environmental Quality regarding | ||
qualification of property for exemption from taxation under Section | ||
11.31, Tax Code, are consistent with the legislature's desire to | ||
exempt only property used, constructed, acquired, or installed | ||
wholly or partly to meet or exceed laws, rules, or regulations | ||
adopted by any environmental protection agency of the United | ||
States, Texas, or a political subdivision of Texas, for the | ||
prevention, monitoring, control, or reduction of air, water, or | ||
land pollution. The legislature further f | ||
inds that current unique | ||
market forces are a deterrent to landfill methane capture, and the | ||
limited exemption set forth in this Act will prevent the loss of | ||
facilities that help the state in reducing pollution. | ||
SECTION 2. Subchapter B, Chapter 11, Tax Code, is amended by | ||
adding Section 11.311 to read as follows: | ||
Sec. 11.311. TEMPORARY EXEMPTION: LANDFILL-GENERATED GAS | ||
CONVERSION FACILITIES. (a) This section applies only to real and | ||
personal property that is used in the manner described by | ||
Subsection (b) on January 1, 2014. | ||
(b) A person is entitled to an exemption from taxation of | ||
the real and personal property the person owns that is located on or | ||
in close proximity to a landfill and is used to: | ||
(1) collect gas generated by the landfill; | ||
(2) compress and transport the gas; | ||
(3) process the gas so that it may be: | ||
(A) delivered into a natural gas pipeline; or | ||
(B) used as a transportation fuel in | ||
methane-powered on-road or off-road vehicles or equipment; and | ||
(4) deliver the gas: | ||
(A) into a natural gas pipeline; or | ||
(B) to a methane fueling station. | ||
(c) Property described by this section is considered to be | ||
property used as a facility, device, or method for the control of | ||
air, water, or land pollution. | ||
(d) This section expires December 31, 2015. | ||
SECTION 3. This Act applies only to ad valorem taxes imposed | ||
for a tax year beginning on or after the effective date of this Act. | ||
SECTION 4. This Act takes effect January 1, 2014. |