Bill Text: TX HB3216 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the exemption from ad valorem taxation of energy storage systems used for the control of air pollution in a nonattainment area.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-03-19 - Referred to Ways & Means [HB3216 Detail]
Download: Texas-2013-HB3216-Introduced.html
83R6009 TJB-F | ||
By: Strama | H.B. No. 3216 |
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relating to the exemption from ad valorem taxation of energy | ||
storage systems used for the control of air pollution in a | ||
nonattainment area. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by | ||
adding Section 11.315 to read as follows: | ||
Sec. 11.315. ENERGY STORAGE SYSTEM IN NONATTAINMENT AREA. | ||
(a) In this section, "energy storage system" means a device capable | ||
of storing energy to be discharged at a later time, including a | ||
chemical, mechanical, or thermal storage device. | ||
(b) A person is entitled to an exemption from taxation of an | ||
energy storage system the person owns that is used, constructed, | ||
acquired, or installed wholly or partly to meet or exceed rules or | ||
regulations adopted by any environmental protection agency of the | ||
United States, this state, or a political subdivision of this state | ||
for the prevention, monitoring, control, or reduction of air | ||
pollution and that: | ||
(1) is located in an area designated as a | ||
nonattainment area within the meaning of Section 107(d) of the | ||
federal Clean Air Act (42 U.S.C. Section 7407); | ||
(2) has a capacity of at least 10 megawatts; and | ||
(3) is installed on or after January 1, 2014. | ||
SECTION 2. Section 11.43(c), Tax Code, is amended to read as | ||
follows: | ||
(c) An exemption provided by Section 11.13, 11.131, 11.17, | ||
11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, | ||
11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, [ |
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or 11.315, once allowed, need not be claimed in subsequent years, | ||
and except as otherwise provided by Subsection (e), the exemption | ||
applies to the property until it changes ownership or the person's | ||
qualification for the exemption changes. However, the chief | ||
appraiser may require a person allowed one of the exemptions in a | ||
prior year to file a new application to confirm the person's current | ||
qualification for the exemption by delivering a written notice that | ||
a new application is required, accompanied by an appropriate | ||
application form, to the person previously allowed the exemption. | ||
SECTION 3. Section 26.012(6), Tax Code, is amended to read | ||
as follows: | ||
(6) "Current total value" means the total taxable | ||
value of property listed on the appraisal roll for the current year, | ||
including all appraisal roll supplements and corrections as of the | ||
date of the calculation, less the taxable value of property | ||
exempted for the current tax year for the first time under Section | ||
11.31 or 11.315, except that: | ||
(A) the current total value for a school district | ||
excludes: | ||
(i) the total value of homesteads that | ||
qualify for a tax limitation as provided by Section 11.26; and | ||
(ii) new property value of property that is | ||
subject to an agreement entered into under Chapter 313; and | ||
(B) the current total value for a county, | ||
municipality, or junior college district excludes the total value | ||
of homesteads that qualify for a tax limitation provided by Section | ||
11.261. | ||
SECTION 4. Subchapter E, Chapter 42, Education Code, is | ||
amended by adding Section 42.2512 to read as follows: | ||
Sec. 42.2512. ADDITIONAL STATE AID FOR EXEMPTION OF ENERGY | ||
STORAGE SYSTEMS. (a) Notwithstanding Section 42.2516 or any other | ||
provision of this chapter, a school district is entitled to | ||
additional state aid to the extent that state aid under this chapter | ||
based on the determination of the school district's taxable value | ||
of property as provided under Subchapter M, Chapter 403, Government | ||
Code, does not fully compensate the district for ad valorem tax | ||
revenue lost due to the exemption for energy storage systems under | ||
Section 11.315, Tax Code. | ||
(b) The commissioner, using information provided by the | ||
comptroller, shall compute the amount of additional state aid to | ||
which a district is entitled under Subsection (a). A determination | ||
by the commissioner under this section is final and may not be | ||
appealed. | ||
(c) Notwithstanding any other provision of this chapter, in | ||
computing state aid for the 2014-2015 school year, the taxable | ||
value of property in a school district shall be determined under | ||
Subchapter M, Chapter 403, Government Code, as if the exemption for | ||
energy storage systems under Section 11.315, Tax Code, had been in | ||
effect for the 2013 tax year. This subsection expires September 1, | ||
2015. | ||
SECTION 5. Section 403.302(d-1), Government Code, is | ||
amended to read as follows: | ||
(d-1) For purposes of Subsection (d), a residence homestead | ||
that receives an exemption under Section 11.131, Tax Code, or an | ||
energy storage system that receives an exemption under Section | ||
11.315, Tax Code, in the year that is the subject of the study is not | ||
considered to be taxable property. | ||
SECTION 6. This Act applies only to ad valorem taxes imposed | ||
for a tax year that begins on or after the effective date of this | ||
Act. | ||
SECTION 7. This Act takes effect January 1, 2014. |