By: West S.B. No. 1529
  relating to an exemption from property taxation for certain
  facilities that convert landfill generated methane into renewable
  natural gas.
         SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
  adding Section 11.35 to read as follows:
  FACILITIES.  (a)  A person is entitled to an exemption from
  taxation of all real and personal property owned or leased by a
  person that is used as part of or in connection with a Renewable
  Natural Gas Facility to produce Renewable Natural Gas, which
  collectively is a facility, device, or method for the control of
  air, water, or land pollution.
         (b)  In this section, "Renewable Natural Gas" means product
  gas derived from landfill gas collected at a landfill that has been
  processed by a Renewable Natural Gas Facility to meet either:
               (i)  the gas quality requirements of the natural gas
  pipeline into which such product gas is injected; or
               (ii)  the gas quality required for use as a
  transportation fuel in methane powered on-road or off-road vehicles
  or equipment.
         (c)  In this section, "Renewable Natural Gas Facility" means
  the real and personal property used to accomplish the collection,
  compression, transport and processing of landfill gas into
  Renewable Natural Gas either into a natural gas pipeline or by
  delivery to a methane fueling station and/or a methane fueling
  station, including dispensing equipment, if located on or in close
  proximity to the landfill from which the Renewable Natural Gas is
  produced.  "Renewable Natural Gas Facility" includes wells;
  wellheads and related hardware; wells, pipes and equipment for
  injection of liquids into a landfill to enhance production of
  landfill gas and recovery of landfill air space; all landfill gas
  collection system and processing equipment piping; waste liquids
  disposal equipment; hoses; pipelines; pumps; sumps; blowers;
  compressors; gas dryers; gas treatment equipment used to separate
  or remove carbon dioxide, sulfur and other chemicals from the
  product gas; valves; thermal destruction equipment, including
  flares and thermal oxidizers; electronic controls and processors;
  electric equipment; wiring; transformers; switchgear; onsite
  offices, storage and equipment buildings, containers, tanks and
  other structures; spare parts; chemical media; meters; calibration
  gas; gas chromatographs and other measuring equipment; valves;
  flanges; pipeline interconnection equipment; and fueling station
  equipment, including compressors, buffering vessels, methane
  fueling posts, hoses, fast-fill dispensers, control equipment and
  all related equipment.
         SECTION 2.  Section 11.43(c), Tax Code, is amended to read as
         (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, or 11.31, or
  11.35, 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.  EFFECTIVE DATE.  This Act takes effect
  immediately if it receives a vote of two-thirds of all the members
  elected to each house, as provided by Section 39, Article III, Texas
  Constitution.  If this Act does not receive the vote necessary for
  immediate effect, this Act takes effect September 1, 2013.  The
  changes in law made by this Act apply to an application for an
  exemption from taxation under Section 11.31 of this chapter that is
  pending at the time of enactment of this Act.