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Questions or Comments: txrelief@tceq.texas.gov

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) 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 Instructions, Guidance, and Historical Data

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

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.

Training Seminar Presentation

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

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
    • Cheryl Covone, Team Leader, 512-239-1248
    • Joseph Thomas, 512-239-3934

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