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Proposition 2

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:

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Proposition 2

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  1. Proposition 2 Tax Relief For Pollution Control Property

  2. Tax Relief for Pollution Control Property Program Timeline: 1993 Texas Legislature Passes HB 1920 Texas Voters Approve Proposition 2 First Application November 1994

  3. Tax Relief for Pollution Control Property • As of May 31, 2007: • Tier I 10,691 • Tier II 340 • Tier III 212 • Total 11,000

  4. Tax Relief for Pollution Control Property • Approved 97% • Denied 2% • Withdrawn 1%

  5. Tax Relief for Pollution Control Property Average Review Times: • Tier I 19 Days • Tier II 42 Days • Tier III 59 Days

  6. Tax Relief for Pollution Control Property Top Five Type of Facility Listed: • Chemical Manufacturer • Service Station • Electric Utility • Building Materials • Oil Refineries

  7. Tax Relief for Pollution Control Property Top Five Types of Equipment Listed: • Service Station Equipment • Secondary Containment • Wastewater Treatment Systems • Dust Collectors • Stormwater Segregation

  8. Tax Relief for Pollution Control Property Application Filed by Media Type: • Air • Water • Waste

  9. 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

  10. 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

  11. Tax Relief for Pollution Control Property Equipment & Categories List Two Part List Part A: Current PEL

  12. 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

  13. 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.

  14. 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

  15. Tax Relief for Pollution Control Property Contact Information: • Ron Hatlett • Gary McAthur txrelief@tceq.state.tx.us 512/239-3100

  16. C LEAN T EXAS The PROGRAM

  17. Program Goals • Increase environmental performance throughout Texas • Provide benefits and incentives for exceptional efforts

  18. Levels of Participation  • BRONZE LEVEL  • SILVER LEVEL  • GOLD LEVEL  • PLATINUM LEVEL • Equivalent to EPA National Performance Track

  19. 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

  20. Bronze Level • Measurable environmental improvement goals beyond or outside requirements • Community environmental service project • Annual progress report on environmental goals

  21. Silver Level • Certified Environmental Management System • Compliance Assurance goals • Annual progress report on environmental goals set in EMS

  22. Gold Level • Certified Environmental Management System • Two environmental improvement goals • Compliance Assurance goals • Two community environmental projects • Annual progress report

  23. Platinum Level • Certified Environmental Management System • Four environmental improvement goals • Compliance Assurance goals • Three community environmental projects • Annual progress report

  24. 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”

  25. 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

  26. 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

  27. 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.

  28. 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.

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