Bill Text: TX HB445 | 2017-2018 | 85th Legislature | Comm Sub
Bill Title: Relating to the eligibility of certain property for certain ad valorem tax incentives relating to wind-powered energy devices.
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2017-05-11 - Placed on General State Calendar [HB445 Detail]
Download: Texas-2017-HB445-Comm_Sub.html
85R23889 CJC-D | |||
By: Frank, Geren, Blanco | H.B. No. 445 | ||
Substitute the following for H.B. No. 445: | |||
By: Springer | C.S.H.B. No. 445 |
|
||
|
||
relating to the eligibility of certain property for certain ad | ||
valorem tax incentives relating to wind-powered energy devices. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter A, Chapter 312, Tax Code, is amended | ||
by adding Section 312.0021 to read as follows: | ||
Sec. 312.0021. PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN | ||
PROPERTY NEAR MILITARY AVIATION FACILITY. (a) In this section: | ||
(1) "Military aviation facility" means a base, | ||
station, fort, or camp at which fixed wing aviation operations or | ||
training is conducted by the United States Air Force, the United | ||
States Air Force Reserve, the United States Army, the United States | ||
Army Reserve, the United States Navy, the United States Navy | ||
Reserve, the United States Marine Corps, the United States Marine | ||
Corps Reserve, the United States Coast Guard, the United States | ||
Coast Guard Reserve, or the Texas National Guard. | ||
(2) "Wind-powered energy device" has the meaning | ||
assigned by Section 11.27. | ||
(b) Notwithstanding any other provision of this chapter, an | ||
owner or lessee of a parcel of real property that is located wholly | ||
or partly in a reinvestment zone may not receive an exemption from | ||
taxation of any portion of the value of the parcel of real property | ||
or of tangible personal property located on the parcel of real | ||
property under a tax abatement agreement under this chapter that is | ||
entered into on or after September 1, 2017, including an agreement | ||
the approval of which is pending on that date, if, on or after | ||
September 1, 2017, a wind-powered energy device is installed or | ||
constructed on the same parcel of real property at a location that | ||
is within 25 nautical miles of the boundaries of a military aviation | ||
facility located in this state. The prohibition provided by this | ||
section applies regardless of whether the wind-powered energy | ||
device is installed or constructed at a location that is in the | ||
reinvestment zone. | ||
SECTION 2. Section 313.024, Tax Code, is amended by adding | ||
Subsection (b-1) to read as follows: | ||
(b-1) Notwithstanding any other provision of this | ||
subchapter, an owner of a parcel of land that is located wholly or | ||
partly in a reinvestment zone, a new building constructed on the | ||
parcel of land, a new improvement erected or affixed on the parcel | ||
of land, or tangible personal property placed in service in the | ||
building or improvement or on the parcel of land may not receive a | ||
limitation on appraised value under this subchapter for the parcel | ||
of land, building, improvement, or tangible personal property under | ||
an agreement under this subchapter that is entered into on or after | ||
September 1, 2017, including an agreement for the implementation of | ||
a limitation the application for which is pending on that date, if, | ||
on or after September 1, 2017, a wind-powered energy device is | ||
installed or constructed on the same parcel of land at a location | ||
that is within 25 nautical miles of the boundaries of a military | ||
aviation facility located in this state. The prohibition provided | ||
by this subsection applies regardless of whether the wind-powered | ||
energy device is installed or constructed at a location that is in | ||
the reinvestment zone. | ||
SECTION 3. Section 313.024(e), Tax Code, is amended by | ||
adding Subdivisions (8) and (9) to read as follows: | ||
(8) "Military aviation facility" has the meaning | ||
assigned by Section 312.0021. | ||
(9) "Wind-powered energy device" has the meaning | ||
assigned by Section 11.27. | ||
SECTION 4. This Act takes effect September 1, 2017. |