Tax Relief: Hot Topics
Current issues related to the Tax Relief for Pollution Control Property Program.
Proposed Revisions to Chapters 17 and 18 and Public Hearing Information
On August 20, 2025, the commission approved proposal of revisions to 30 Texas Administrative Code Chapters 17 and 18 (Project No. 2023-123-017-AI).
The Texas Commission on Environmental Quality (TCEQ) is required at least once every three years to review and update the items on the Expedited Review Lists (ERL) and the items on the Tier I Tables in Chapters 17 and 18. This proposed rulemaking would fulfill the requirements for the commission to review and update the property included on the ERL and Tier I Table in Chapter 17. The rulemaking would also add certain property consistent with advice from the Tax Relief for Pollution Control Property Advisory Committee (committee) dated December 1, 2022, regarding updates to the Tier I Table.
The proposed rulemaking would also implement Section 44 of Senate Bill 2 of the 86th Texas Legislature, Regular Session, 2019, which requires rulemaking to correct the title of Chapter 18 to Voter-Approval Tax Rate Relief for Pollution Control Requirements.
Other changes would modernize various aspects of the program (such as use of communication by e-mail and application forms in digital format), clarify that the executive director specifies the form of application submittal, move the ERL in Chapter 17 to a new section, and remove existing requirements that the commission review and update the Tier I Table every three years.
The public comment period opens on September 5, 2025, and closes on October 6, 2025.
The commission will offer a virtual public hearing on this proposal on September 29, 2025, at 10:00 a.m. Central Daylight Time (CDT). The hearing is structured for the receipt of oral comments by interested persons. The hearing will be conducted in English, and instructions for participating in the hearing will also be provided in Spanish. Individuals may present oral statements when called upon in order of registration. Open discussion will not be permitted during the hearing; however, commission staff members will be available to discuss the proposal 30 minutes prior to the hearing at 9:30 a.m. CDT. Individuals who plan to attend the hearing virtually and want to provide oral comments and/or want their attendance on record must register by Thursday, September 25, 2025. To register for the hearing, please e-mail Rules@tceq.texas.gov and provide the following information: your name, your affiliation, your e-mail address, your phone number, and whether or not you plan to provide oral comments during the hearing. Instructions for participating in the hearing will be sent on Friday, September 26, 2025, to those who register for the hearing.
For the public who do not wish to provide oral comments but would like to view the hearing may do so at no cost at: https://events.teams.microsoft.com/event/1e6a9126-e9d3-4358-b84e-ab70b0bca5bc@871a83a4-a1ce-4b7a-8156-3bcd93a08fba .
Persons who have special communication or other accommodation needs who are planning to attend the hearing should contact Sandy Wong, Office of Legal Services at (512) 239-1802 or 1-800-RELAY-TX (TDD). Requests should be made as far in advance as possible.
Written comments on proposed SIP revisions may be submitted through the eComments system during the public comment period.
Copies of the proposed rulemaking can be obtained from the commission’s website at https://www.tceq.texas.gov/rules/prop.html.
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