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Tax Relief: Hot Topics

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

Updated November 2020: Request for Nominations for the Tax Relief for Pollution Control Property Advisory Committee

Tax Relief for Pollution Control Property Advisory Committee members serve four-year staggered terms. One of the advisory committee members, an appraisal district representative, whose term expires on December 31, 2021, has resigned his position effective December 31, 2020. Under 30 Texas Administrative Code §5.7, if a member of the advisory committee resigns prior to the expiration of his or her term, the TCEQ shall appoint a replacement who shall serve the remainder of the unexpired term.

Nominations are being accepted for an appraisal district representative to fill the unexpired term. The TCEQ asks that only interested persons be nominated. The application period opens on November 13, 2020 and will close on December 16, 2020.

To apply, complete the nomination form and submit it to the TCEQ by 5:00 p.m. on December 16, 2020. Applications received after that date will only be considered if there are insufficient qualified applicants. You can apply to nominate yourself or someone else to the advisory committee, but the TCEQ asks that only interested persons be nominated.

Questions regarding the advisory committee application process can be directed by phone to Elizabeth Sartain of the Tax Relief Program at (512) 239-3933 or by email to txrelief@tceq.texas.gov.

Updated July 2020: Proposed Rulemaking to Revise 30 TAC Chapters 17 and 18

On July 15, 2020, the Texas Commission on Environmental Quality proposed rulemaking to revise 30 Texas Administrative Code (TAC) Chapters 17 and 18 (Rule Project Number 2020-031-018-AI). The proposed rulemaking would implement Senate Bill 2, Section 44, 86th Texas Legislature, by revising the title of Chapter 18. The rulemaking would also amend the Tier I Tables and Expedited Review Lists in both Chapters. The public comment period is scheduled to be open from July 31, 2020 through August 31, 2020. Additional information on the proposed rulemaking including how to submit comments are available at https://www.tceq.texas.gov/rules/prop.html.

Updated February 2019: Recommendation for the Replacement Member for the Tax Relief for Pollution Control Property Advisory Committee

On February 13, 2019, the Commission considered the executive director's recommendation for the replacement of a retiring member of the Tax Relief for Pollution Control Property Advisory Committee to serve the remainder of the term expiring December 31, 2021. The Commission appointed Mr. Daryl D. Attaway to the Advisory Committee to serve the remainder of the term expiring December 31, 2021.

Review of Program Rules in 30 TAC Chapter 17

On December 21, 2018, the TCEQ published a Notice of Intention to Review 30 TAC Chapter 17, Tax Relief for Property Used for Environmental Protection in the Texas Register. This proposal is limited to the review in accordance with the requirements of Texas Government Code, §2001.039, which requires a state agency to review and consider its rules for readoption, readoption with amendments, or repeal every four years. During this review, the commission will assess whether the reasons for initially adopting the rules in Chapter 17 continue to exist.

Comments regarding suggested changes to the rules in Chapter 17 may be submitted but will not be considered for rule amendments as part of this review. Any such comments may be considered in a future rulemaking action by the commission.

The commission invites public comment on this preliminary review of the rules in Chapter 17. Written comments may be submitted to Derek Baxter, MC 205, Office of Legal Services, Texas Commission on Environmental Quality, P.O. Box 13087, Austin, Texas 78711-3087, or faxed to (512) 239-4808. Electronic comments may be submitted at: https://www6.tceq.texas.gov/rules/ecomments/. File size restrictions may apply to comments being submitted via the eComments system. All comments should reference Non-Rule Project Number 2018-040-017-AI. Comments must be received by January 25, 2019.

For further information, please contact Kelly MacKenzie, Air Quality Division, at (512) 239-4989.

Updated February 2018: How to Complete an Application Online

Videos are now available to walk applicants through the process of submitting an application for a Use Determination for Pollution Control Property using STEERS.

Links to these videos are available on the Tax Relief for Pollution Control Property Web page.

Updated September 2017: Electronic Submittal, Application Form, Instructions, and Guidance Now Available

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 Use Determination for Pollution Control Property Application (TCEQ-00611), 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.

All documents are available on the Tax Relief for Pollution Control Property Web page.

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