Tax Relief for Pollution Control Property

• Hot Topics
• Application Instructions, Guidance, and Historical Data
• How to Complete an Application Online Using STEERS
• Tax Relief for Pollution Control Property Advisory Committee 
• Appealing a Use Determination
• Related Rules
• Contact the Tax Relief for Pollution Control Property Program
• Get Email or Text Updates

How to Obtain a Property Tax Exemption for Pollution Control Property

1. Submit a Use Determination for Pollution Control Property Application to TCEQ and pay the associated fees.
2. Receive a positive use determination from TCEQ that confirms the 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 TCEQ, to the applicable local tax appraisal district 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; 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 Instructions, Guidance, and Historical Data

Use TCEQ's State of Texas Environmental Electronic Reporting System (STEERS) to submit an application for a use determination for pollution control property.

• STEERS Instructions (PDF)
• Guidance (RG-461) (PDF)
• Special Conditions

• Historical Tax Relief Application Data (XLSX)

The above spreadsheet lists information on applications received by the Tax Relief Program including application number, company name, facility name, address, property description, final determination, cost data provided by the applicant, and use percentage. The spreadsheet also includes a README tab with important clarifying information.

How to Complete an Application Online Using STEERS

These six videos walk applicants through the process of submitting an application for a Use Determination for Pollution Control Property using STEERS.

• Part 1 - Logging In and Filling Out an Application
• Transcript for Part 1 (PDF) *
• Part 2 - Signing an Application
• Transcript for Part 2 (PDF) *
• Part 3 - Paying the Application Fee
• Transcript for Part 3 (PDF) *
• Part 4 - Submitting an Application
• Transcript for Part 4 (PDF) *
• Part 5 - Responding to a Notice of Deficiency
• Transcript for Part 5 (PDF) *
• Part 6 - Accessing Application Submittals, Use Determinations, and Related Documents in STEERS
• Transcript for Part 6 (PDF) *

Training Seminar Presentation

Note: These training materials reference a previous version of the Application Form.

• How to Complete an Application or Respond to a Notice of Deficiency (PDF)
• Sample Application (PDF)
• Example of complete property description, rule citation, and environmental benefit vs. incomplete responses. (PDF)

Related Rules

Title 30 Texas Administrative Code, Chapter 17

Texas Tax Code, §11.31

Texas Constitution, Article 8, Section 1-l

Contact the Tax Relief for Pollution Control Property 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
    PO Box 13087
    Austin, TX 78711-3087
• E-mail: txrelief@tceq.texas.gov
• Phone: 512-239-4900
• Fax: 512-239-6188
• Program Staff
  • Bob Gifford, Team Leader, 512-239-3149
  • Melissa Altman, 512-239-1407
  • Everlynne Morel, 512-239-1245

Sign up for email or text updates from the Tax Relief for Pollution Control Program

Don’t worry, you can unsubscribe at any time.

New Subscriber?

1. Visit our subscription page and enter your email address or phone number.
2. Select "Tax Relief for Pollution Control Program" from the list of choices and add any other subscriptions you wish.
3. Click "Save."

Sign up for updates.

Existing Subscriber?

Update your subscriber preferences.