Tax Relief for Pollution-Control Properties

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  Current issues related to the Tax Relief for Pollution Control Program.

How to Obtain a Property Tax Exemption for Pollution-Control Property/Equipment

1. Submit a Use Determination for Pollution Control Property Application (TCEQ-00611) to the TCEQ and pay the associated fees.
2. Receive a positive use determination from the TCEQ that confirms the equipment/property is used for pollution control purposes.
3. Submit an Application for Pollution Control Property Tax Exemption, Form 50-248 , along with the positive use determination received from the TCEQ, to the applicable local tax appraisal district(s) to request a property tax exemption.

Important: It is your responsibility to submit the property tax exemption request to the applicable local tax appraisal district; the TCEQ will not do it for you. The property tax exemption request must be filed by April 30th to apply to the current tax year.

Application Form, Instructions, and Guidance

Links with this symbol indicate the file is provided in PDF format.

• Application Form (TCEQ-00611), in Word (or PDF)
• Instructions
• Guidance (RG-461)

NOTE: Applications may be filed prior to July 1, 2012, using the previous older form dated December 2010. Applications received after July 1, 2012, must be filed on the new form dated May 2012.

Annual Reports

• 2010 Annual Report
• 2011 Annual Report

Related Rules

Title 30 Texas Administrative Code, Chapter 17

Texas Tax Code, §11.31

Texas Constitution, Article 8, Section 1-l

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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