Tax Relief for Pollution Control Property

• Hot Topics
• Application Form, Instructions, and Guidance
• How to Complete an Application Online Using STEERS
• Appealing a Use Determination
• Annual Reports
• Related Rules

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 , 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 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.

• Application Form (TCEQ-00611), in Word (or PDF)
• Sample Application for Current Application Version
• STEERS Instructions
• U.S. Mail Instructions
• Core Data Form
• Core Data Form Instructions
• Guidance for Completing Core Data Form associated with Tax Relief Application
• Guidance (RG-461)
• Special Conditions

How to Complete an Application Online Using STEERS

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

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
• Part 2 - Signing an Application
• Transcript for Part 2
• Part 3 - Paying the Application Fee
• Transcript for Part 3
• Part 4 - Submitting an Application
• Transcript for Part 4
• Part 5 - Responding to a Notice of Deficiency
• Transcript for Part 5
• Part 6 - Accessing Application Submittals, Use Determinations, and Related Documents in STEERS
• Transcript for Part 6

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.

• How to Complete an Application or Respond to a Notice of Deficiency
• Sample Application
• Example of complete property description, rule citation, and environmental benefit vs. incomplete responses
• Video of November 18, 2015 Seminar

Annual Reports

2018 Annual Report

2017 Annual Report

2016 Annual Report

2015 Annual Report

2014 Annual Report

2013 Annual Report

2012 Annual Report

2011 Annual Report

2010 Annual Report

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
    P.O. Box 13087
    Austin, TX 78711-3087
• E-mail: txrelief@tceq.texas.gov
• Phone: 512-239-4900
• Fax: 512-239-6188
• Program Staff
  • Frances Nikki Clark, Team Leader, 512-239-3931
  • Elizabeth Sartain, 512-239-3933

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