In 1993, Texas voters passed a constitutional amendment for a property tax exemption for pollution control equipment. Equipment or land for air, water, or land pollution control is eligible for the exemption.

Benefit:
This program provides an exemption of real and personal property tax for the life of the eligible equipment.
 
Qualification:
Any structure, building, installation, excavation, machinery, equipment, or device installed to meet or exceed rules and regulations adopted by any environmental protection agency of the United States, this state, or a political subdivision of this state, for the prevention, monitoring, control, or reduction of air, water, or land pollution.
 
Process:
The individual or company seeking the exemption must submit a use determination permit application to the executive director of the Texas Commission on Environmental Quality.