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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from ad valorem taxation of energy |
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storage systems used for the control of air pollution in a |
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nonattainment area. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.315 to read as follows: |
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Sec. 11.315. ENERGY STORAGE SYSTEM IN NONATTAINMENT AREA. |
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(a) In this section, "energy storage system" means a device capable |
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of storing energy to be discharged at a later time, including a |
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chemical, mechanical, or thermal storage device. |
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(b) A person is entitled to an exemption from taxation of an |
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energy storage system the person owns that is used, constructed, |
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acquired, or installed wholly or partly to meet or exceed rules or |
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regulations adopted by any environmental protection agency of the |
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United States, this state, or a political subdivision of this state |
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for the prevention, monitoring, control, or reduction of air |
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pollution and that: |
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(1) is located in an area designated as a |
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nonattainment area within the meaning of Section 107(d) of the |
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federal Clean Air Act (42 U.S.C. Section 7407); |
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(2) has a capacity of at least 10 megawatts; and |
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(3) is installed on or after January 1, 2014. |
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SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption provided by Section 11.13, 11.131, 11.17, |
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11.18, 11.182, 11.1827, 11.183, 11.19, 11.20, 11.21, 11.22, |
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11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, [or] 11.31, |
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or 11.315, once allowed, need not be claimed in subsequent years, |
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and except as otherwise provided by Subsection (e), the exemption |
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applies to the property until it changes ownership or the person's |
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qualification for the exemption changes. However, the chief |
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appraiser may require a person allowed one of the exemptions in a |
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prior year to file a new application to confirm the person's current |
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qualification for the exemption by delivering a written notice that |
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a new application is required, accompanied by an appropriate |
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application form, to the person previously allowed the exemption. |
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SECTION 3. Section 26.012(6), Tax Code, is amended to read |
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as follows: |
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(6) "Current total value" means the total taxable |
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value of property listed on the appraisal roll for the current year, |
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including all appraisal roll supplements and corrections as of the |
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date of the calculation, less the taxable value of property |
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exempted for the current tax year for the first time under Section |
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11.31 or 11.315, except that: |
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(A) the current total value for a school district |
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excludes: |
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(i) the total value of homesteads that |
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qualify for a tax limitation as provided by Section 11.26; and |
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(ii) new property value of property that is |
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subject to an agreement entered into under Chapter 313; and |
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(B) the current total value for a county, |
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municipality, or junior college district excludes the total value |
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of homesteads that qualify for a tax limitation provided by Section |
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11.261. |
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SECTION 4. Subchapter E, Chapter 42, Education Code, is |
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amended by adding Section 42.2512 to read as follows: |
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Sec. 42.2512. ADDITIONAL STATE AID FOR EXEMPTION OF ENERGY |
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STORAGE SYSTEMS. (a) Notwithstanding Section 42.2516 or any other |
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provision of this chapter, a school district is entitled to |
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additional state aid to the extent that state aid under this chapter |
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based on the determination of the school district's taxable value |
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of property as provided under Subchapter M, Chapter 403, Government |
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Code, does not fully compensate the district for ad valorem tax |
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revenue lost due to the exemption for energy storage systems under |
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Section 11.315, Tax Code. |
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(b) The commissioner, using information provided by the |
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comptroller, shall compute the amount of additional state aid to |
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which a district is entitled under Subsection (a). A determination |
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by the commissioner under this section is final and may not be |
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appealed. |
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(c) Notwithstanding any other provision of this chapter, in |
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computing state aid for the 2014-2015 school year, the taxable |
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value of property in a school district shall be determined under |
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Subchapter M, Chapter 403, Government Code, as if the exemption for |
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energy storage systems under Section 11.315, Tax Code, had been in |
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effect for the 2013 tax year. This subsection expires September 1, |
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2015. |
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SECTION 5. Section 403.302(d-1), Government Code, is |
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amended to read as follows: |
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(d-1) For purposes of Subsection (d), a residence homestead |
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that receives an exemption under Section 11.131, Tax Code, or an |
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energy storage system that receives an exemption under Section |
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11.315, Tax Code, in the year that is the subject of the study is not |
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considered to be taxable property. |
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SECTION 6. This Act applies only to ad valorem taxes imposed |
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for a tax year that begins on or after the effective date of this |
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Act. |
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SECTION 7. This Act takes effect January 1, 2014. |