Pollution Control Property Tax Exemption
A Texas constitutional amendment providing an exemption from property taxation for pollution control devices, equipment or land for air, water, or land pollution control was approved in 1993. This program provides an exemption of real and personal property tax for the life of the eligible equipment.
The individual or company seeking the exemption must submit a use and determination permit to the executive director of the Texas Natural Resource Conservation Commission (TNRCC). That positive use determination is then provided to the local appraisal district, which must accept the TNRCC's decision and grant the property an exemption from property taxes.