Tax Relief: Eligible and Non-Eligible Property

Basic Eligibility Requirements for a Positive Use Determination

To be eligible for a positive use determination, the pollution-control property/equipment (i.e., equipment, buildings, land, and vehicles) must meet the following three standards:

• It must be used wholly or partly for preventing, monitoring, controlling, or reducing air, water, or land pollution.
• It must have been purchased or installed after January 1, 1994, in order to meet or exceed the requirements of a rule or regulation adopted by a federal, state, or local political subdivision of Texas.
• It must provide an environmental benefit.

Eligible Property

Tier 1 Table and Expedited Review List

Additional Eligible Property/Equipment

• Land acquired after January 1, 1994, which:
  • Actually contains only pollution-control property /equipment, such as the actual square footage of land that contains a baghouse or scrubber,
  • Is used solely for pollution control, such as land used for a storm water or wastewater containment pond, or
  • Was specifically purchased solely for pollution control, such as adjacent land that is used solely for pollution control purposes. Buffer zones, i.e., land used solely as a buffer zone, are not eligible.
• Dedicated-Purpose Vehicles used solely for pollution control purposes, such as vacuum trucks, street sweepers, surface-watering trucks, and spill-response vehicles.
• Used Pollution-Control Equipment that has been acquired, constructed, or installed by the new owner after January 1, 1994, and has been moved from one county to another county.

Non-Eligible Property/Equipment

• Property/equipment used solely by a facility to manufacture or produce a product used in pollution control, or to render a service that monitors, controls, or reduces pollution..
• Property/equipment used solely at a facility for the production of a product.
• Motor vehicles that are not dedicated solely for pollution control.
• Residential property.
• Recreational, parkland, or scenic property.
• Property/equipment that was subject to property taxes before January 1, 1994.
• Property/equipment subject to a tax-abatement agreement executed before January 1, 1994, except for property/equipment acquired, constructed, or installed after the agreement has expired.

Related Rules

Title 30 Texas Administrative Code, §17.6

Texas Tax Code, §11.31

More Questions? Contact the Tax Relief for Pollution Control Program!

For more information, please contact the Tax Relief for Pollution Control Property Program by:

• Mail:
  • TCEQ
    Tax Relief for Pollution-Control Property, MC 110
    P.O. Box 13087
    Austin, TX 78711-3087
• E-mail: txrelief@tceq.texas.gov
• Phone: 512-239-4900
• Fax: 512-239-6188

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