This website will be unavailable from Thursday, May 30, 2024 at 6:00 p.m. through Monday, June 3, 2024 at 7:00 a.m. due to data center maintenance.

 
 
  H.B. No. 2712
 
 
 
 
AN ACT
  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 by a
  taxing unit of an energy storage system owned by the person if:
               (1)  the exemption is adopted by the governing body of
  the taxing unit in the manner provided by law for official action by
  the governing body; and
               (2)  the energy storage system:
                     (A)  is used, constructed, acquired, or installed
  wholly or partly to meet or exceed 40 C.F.R. Section 50.11 or any
  other 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;
                     (B)  is located in:
                           (i)  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); and
                           (ii)  a municipality with a population of at
  least 100,000 adjacent to a municipality with a population of more
  than two million;
                     (C)  has a capacity of at least 10 megawatts; and
                     (D)  is installed on or after January 1, 2014.
         (c)  Once authorized, an exemption adopted under this
  section may be repealed by the governing body of a taxing unit in
  the manner provided by law for official action by the governing
  body.
         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, [or] 11.31,
  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.  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 5.  This Act takes effect January 1, 2014.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 2712 was passed by the House on May 7,
  2013, by the following vote:  Yeas 89, Nays 38, 3 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 2712 was passed by the Senate on May
  21, 2013, by the following vote:  Yeas 29, Nays 2.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor