Environmental Engineering | Geology | Consulting
Environmental Engineering | Geology | Consulting
The Texas Commission on Environmental Quality (TCEQ) offers the Pollution Control Property Tax Exemption program. This program identifies property and/or equipment that is being used to control pollution to meet an applicable environmental regulation, and allows businesses to claim a tax exemption from their local tax office.
Have you taken advantage of this program?
The property (equipment) must have been purchased, acquired, constructed, installed, replaced, or reconstructed after January 1, 1994 to meet or exceed an adopted federal, state, or local environmental law, rule, or regulation.
Property or equipment that is installed (or is being installed) wholly or partly for pollution control purposes and meets or exceeds an applicable environmental regulation may be eligible for a positive use determination.
For property used partly for pollution control, the applicant must perform a cost analysis using the cost analysis procedure (CAP) specified in 30 TAC §17.17(c) to determine the percentage of the qualifying capital.
Dedicated-Purpose Vehicles: Vehicles that are used solely for pollution control at your facility such as certain types of vacuum trucks, street sweepers, surface-watering trucks, and spill-response vehicles.
Qualifying Land: Land may be eligible for a positive determination, but only land acquired after January 1, 1994 that actually contains: (1) only pollution control property (equipment); or (2) property that is used solely for pollution control; or (3) property that was specifically purchased solely for pollution control.
Buffer Zones: Property used solely as a buffer zone is applicable if required by an adopted environmental rule or regulation.
Used Equipment: Control Pollution Property (equipment) purchased from another owner may be eligible if it meets the following criteria.
A person is not entitled to an exemption from taxation if the following is true:
A use determination is valid as long as the property is both:
There are three different tiers (Tier I, Tier II or Tier III) or levels, of applications that can be prepared and submitted to TCEQ for a use determination. If tax relief is sought for pollution control property in different tier levels, separate applications must be submitted for each tier level.
All applications will require an application fees. The fees are used to recover the costs of administering the program. Fees are higher for Tiers II and III applications because of the greater administrative costs involved in reviewing applications.
Call us at 512-474-9097 or contact us and we will get you started with your application today.
Post Oak Clean Green can move forward with their application and draft permit for a Type I Municipal Solid Waste (MSW) Landfill to be located in Guadalupe County, Texas. Cook-Joyce, Inc. (CJI) received this news about our client, Post Oak Clean Green, on Friday, September 23, 2016 from the State Office of Administrative Hearings (SOAH).
In January 2016, a contested case hearing was held by SOAH to review the Post Oak Clean Green application and draft permit. The Texas Commission Environmental Quality (TCEQ) Executive Director supported issuance of the permit while numerous other parties opposed the landfill application and draft permit.
In its Proposal For Decision, SOAH recommended TCEQ approve the Post Oak Clean Green Landfill application which potentially enables them to receive a permit to operate the Type I MSW facility. SOAH also prepared a Proposed Order to address some deficiencies that may be overcome by recommend permit conditions. Both the draft permit and the Proposed Order will be considered by the TCEQ Commissioners at an upcoming TCEQ Commissioners’ Agenda Meeting.
CJI has been working with Post Oak Clean Green for the past four years to help secure a Type I MSW Landfill permit. CJI revised the original MSW landfill application that was submitted to the TCEQ and assisted with the subsequent responses to the Technical Notice of Deficiency (TNOD) letters from the agency. CJI also provided technical expert witness testimony at the administrative hearing on the permit application and draft permit, held earlier in 2016 by SOAH.
A copy of the final application, draft permit and the SOAH decision and proposed order can be found on our Permits Page or by clicking here.
The Texas Commission on Environmental Quality (TCEQ) renewed the Texas Pollutant Discharge Elimination System (TPDES) permit effective August 14, 2016. Does the revised permit affect your facility?
We are environmental engineers, geologists and consultants committed to producing exceptional quality work for the best value. Our focus is on developing enduring relationships with our clients, understanding their needs and concerns, and providing a quality product respected by the regulators. Learn more
Since 1983, Cook Joyce Inc. has provided effective environmental engineering and consulting services to industries, governmental agencies, waste management companies, utilities, and municipalities. Our clients benefit from our in-depth technical expertise, diverse project experience, and excellent reputation. Learn more