Tax Incentives
Pollution Control Equipment Incentive
A Texas constitutional amendment providing an exemption from property taxation for pollution control was approved in 1993. The intent was to ensure that compliance with environmental mandates, through capital investments, did not result in an increase in a facility's property taxes.
Benefit
Property tax exemption for property used for pollution control purposes.
Eligibility
- A facility must first receive a determination from the Texas Commission on Environmental Quality (TCEQ) that property is for pollution control purposes (being used wholly or partly for preventing, monitoring, controlling, or reducing air, water, or land pollution).
- To be eligible for such a positive use determination, property must have been purchased, acquired, constructed, installed, replaced, or reconstructed after January 1, 1994, to meet or exceed federal, state, or local environmental laws, rules, or regulations.
- The positive use determination is provided to the local appraisal district, which must accept the TCEQ's decision and grant the property an exemption from property taxes.
Apply
A company must apply for and receive from the TCEQ a positive use determination that the property is used for pollution control purposes.
After the positive use determination is obtained, it must be filed along with an additional form with the local appraisal district(s).
For application information and materials, click here.
Administration
The Pollution Control Equipment Incentive is administered through the Texas Commission on Environmental Quality. For more detailed information on this incentive, click here.
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
