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The Texas Tax Relief Program for Pollution Control, initiated in 1993, provides property tax incentives for facilities that implement pollution control measures. By May 2007, over 11,000 applications were processed, with a 97% approval rate. The program encompasses multiple tiers, each with specific requirements, processing times, and equipment categories, supporting cleaner environmental practices across Texas. The initiative aims to boost environmental performance and encourage participation through recognition and regulatory incentives, benefiting both industries and communities.
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Proposition 2 Tax Relief For Pollution Control Property
Tax Relief for Pollution Control Property Program Timeline: 1993 Texas Legislature Passes HB 1920 Texas Voters Approve Proposition 2 First Application November 1994
Tax Relief for Pollution Control Property • As of May 31, 2007: • Tier I 10,691 • Tier II 340 • Tier III 212 • Total 11,000
Tax Relief for Pollution Control Property • Approved 97% • Denied 2% • Withdrawn 1%
Tax Relief for Pollution Control Property Average Review Times: • Tier I 19 Days • Tier II 42 Days • Tier III 59 Days
Tax Relief for Pollution Control Property Top Five Type of Facility Listed: • Chemical Manufacturer • Service Station • Electric Utility • Building Materials • Oil Refineries
Tax Relief for Pollution Control Property Top Five Types of Equipment Listed: • Service Station Equipment • Secondary Containment • Wastewater Treatment Systems • Dust Collectors • Stormwater Segregation
Tax Relief for Pollution Control Property Application Filed by Media Type: • Air • Water • Waste
Tax Relief for Pollution Control Property Implementation of Sections 4 & 5 of H.B. 3732: • Rule Proposal approved for publication at September 19th Agenda • Published in Texas Register on 10/05 • Public Comment Period: 10/5 – 11/5 • Public Hearing: 10/26 at 10 AM TCEQ Building E, Room 201S
Tax Relief for Pollution Control Property In order to Implement Section 4: • Replaced the Predetermined Equipment List with the Equipment and Categories List (ECL) • Created a new Tier Level – Tier IV • Created an expedited review process for Tier IV applications
Tax Relief for Pollution Control Property Equipment & Categories List Two Part List Part A: Current PEL
Tax Relief for Pollution Control Property Part B: Equipment Categories from Section 11.31(k) of the Tax Code • Listed without set percentages • Applicant must propose a use determination percentage which is application specific
Tax Relief for Pollution Control Property Tier IV • Applications containing only property on Part B of the ECL • Application fee of $500 • Expedited review – 30 days from date of receipt.
Tax Relief for Pollution Control Property In order to Implement Section 5: • Create Chapter 18, Rollback Relief for Pollution Control Requirements • Adopt the same Equipment & Categories List • Adopt the same review standards • Develop an Application Form an Guidance Document
Tax Relief for Pollution Control Property Contact Information: • Ron Hatlett • Gary McAthur txrelief@tceq.state.tx.us 512/239-3100
C LEAN T EXAS The PROGRAM
Program Goals • Increase environmental performance throughout Texas • Provide benefits and incentives for exceptional efforts
Levels of Participation • BRONZE LEVEL • SILVER LEVEL • GOLD LEVEL • PLATINUM LEVEL • Equivalent to EPA National Performance Track
Benefits • Each level of Clean Texas has benefits ranging from recognition to reduced regulatory burden • The higher you go in Clean Texas, the better the benefits. • See incentives handout for details
Bronze Level • Measurable environmental improvement goals beyond or outside requirements • Community environmental service project • Annual progress report on environmental goals
Silver Level • Certified Environmental Management System • Compliance Assurance goals • Annual progress report on environmental goals set in EMS
Gold Level • Certified Environmental Management System • Two environmental improvement goals • Compliance Assurance goals • Two community environmental projects • Annual progress report
Platinum Level • Certified Environmental Management System • Four environmental improvement goals • Compliance Assurance goals • Three community environmental projects • Annual progress report
Take the First Step • Download an Application • www.CleanTexas.org, click “Join Now” • Guidance on filling out an application • www.cleantexas.org, click Publications, click on “Clean Texas Program Guide” • Where can I find more information on EMS • www.cleantexas.org, click Publications, click “Clean Texas Independent Assessment Criteria”
A History of Environmental Stewardship • Created by the Texas Legislature in 1991 and initiated by the TCEQ • Honors the works of communities, organizations and individuals • 161 winners recognized over 14 years • 10 diverse categories • Past winners from every region of the state
Mission of the Awards Program • To reward environmental stewardship • To recognize a spirit of initiative and innovation • To encourage like-minded projects of environmental stewardship • To promote the goals of the TCEQ
Why Apply? BENEFITS OF WINNING • Governor and TCEQ recognition • High-profile awards ceremony • Media recognition in your community and your industry • Video profile of your project for your own use.
Nominations Are Now Open Through October 26, 2007 • Application is easy to complete and available online. • For more information, call Dana Macomb, 512- 239- 4745 or e-mail awards@tceq.state.tx.us.