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Tax Relief for Pollution Control Property

The Tax Relief for Pollution Control Property Program (Prop 2) is responsible for determining whether a facility uses certain property or equipment, in whole or in part, for pollution control (referred to as a use determination). Application forms are provided by the TCEQ for applicants to request a use determination. Applicants that receive a positive use determination from the TCEQ may then apply to the local property tax appraisal district for a property tax exemption.

How to Obtain a Property Tax Exemption for Pollution Control Property

  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 property is used for pollution control purposes.
  3. Submit an Application for Pollution Control Property Tax Exemption, Form 50-248 Application for pollution control property exemption pdf file icon , along with the positive use determination received from the 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; 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 application form instructions and guidance pdf file icon indicate the file is provided in PDF format.

There are now two ways to apply for a Use Determination for Pollution Control Property. Applications can now be submitted electronically using the TCEQ’s State of Texas Environmental Electronic Reporting System (STEERS). Alternatively, applications can be submitted by U.S. mail by completing the Use Determination for Pollution Control Property Application (Form TCEQ-00611) and the TCEQ Core Data Form (Form TCEQ-10400).

The application form, instructions, and guidance were updated in September 2017. Applicants must either apply electronically using STEERS or submit by U.S. Mail: 1) the current version of the application (Form TCEQ-00611); and 2) the TCEQ Core Data Form (Form TCEQ-10400). Applications filed using previous versions of the application will be returned to the applicant. Applications submitted without a completed Core Data Form will be returned to the applicant. The TCEQ uses the Core Data Form to collect core data about the people, businesses, and organizations that are regulated by or, in the case of the Tax Relief for Pollution Control Property Program, who request a use determination from the TCEQ.

How to Complete an Application Online Using STEERS

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

Training Seminar Presentation

Note: These training materials reference a previous version of the Application Form TCEQ-00611. Beginning in November 2017, all applications must be submitted through STEERS, or submitted by mail using the current version of the form revised in 2017.

Annual Reports

Related Rules

Title 30 Texas Administrative Code, Chapter 17 Exit the TCEQ to texas adminstrative code chapter 17

Texas Tax Code, §11.31 Exit the TCEQ to texas tax code section 11.31

Texas Constitution, Article 8, Section 1-l Exit the TCEQ to the texas constitution article 8 setion 1-I

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
      P.O. Box 13087
      Austin, TX 78711-3087
  • E-mail: txrelief@tceq.texas.gov
  • Phone: 512-239-4900
  • Fax: 512-239-6188
  • Program Staff
    • Kelly MacKenzie, 512-239-4989
    • Elizabeth Sartain, 512-239-3933

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