Property must be all or part of real and personal property that is used wholly or partly as a facility, device, or method for the control of air, water, or land pollution.
The facility, device, or method for the control of air, water, or land pollution must use land that is acquired after 1 January 1994 or;
must be any structure, building, installation, excavation, machinery, equipment, or device, and any attachment or addition to or reconstruction, replacement, or improvement of that property – that is used, constructed, acquired, or installed wholly or partly to meet or exceed rules or regulations adopted by any federal, state, or local environmental protection agency for the prevention, monitoring, control, or reduction of air, water, or land pollution.
By legislative mandate, a nonexclusive list of 18 facilities, devices, and methods for the control of air, water, or land pollution are eligible.
The owner must provide required information in a permit application or permit exemption request to the Executive Director of the Texas Commission on Environmental Quality. The Texas Commission on Environmental Quality approves the exemption request.
The exemption shall not apply to any pollution control property that was subject to a tax abatement agreement executed before 1 January 1994.