Bill

HB 1897

83(R) - 2013
Taxes

Vote Recommendation

Yes
  • Neutral
  • Neutral
  • Neutral
  • Positive
  • Neutral

Author(s)

Craig Eiland

Bill Caption

Relating to the exemption from ad valorem taxation of pollution control property.

Fiscal Notes

No significant fiscal implication to the State is anticipated.

Bill Analysis

Summary: HB 1897 prohibits a chief appraiser from accepting an application for a pollution control property tax exemption until the property owner provides a copy of the letter issued by the executive director of TCEQ determining that the property is used wholly or partly as pollution control property.

Analysis: HB 1897 ensures that property tax exemptions given for pollution control property are given only to property owners with property that actually reduces pollution, as determined by the Texas Commission on Environmental Quality (TCEQ). This limits government by ensuring tax exemptions are only given to properties that meet the legislature’s intent for pollution control. Support HB 1897.