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You are here: Home / Air Quality / Tax Relief for Pollution Control Property

Tax Relief for Pollution Control Properties

The Tax Relief for Pollution Control Property Program (Prop 2) is responsible for determining whether a facility uses certain property or equipment, in whole or in part, for pollution control (referred to as a use determination). Application forms are provided by the TCEQ for applicants to request a use determination. Applicants that receive a positive use determination from the TCEQ may then apply to the local property tax appraisal district for a property tax exemption.
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    Current issues related to the Tax Relief for Pollution Control Property Program.

How to Obtain a Property Tax Exemption for Pollution Control Property

  1. Submit a Use Determination for Pollution Control Property Application (TCEQ-00611) to the TCEQ and pay the associated fees.
  2. Receive a positive use determination from the TCEQ that confirms the property is used for pollution control purposes.
  3. Submit an Application for Pollution Control Property Tax Exemption, Form 50-248 pdf file , along with the positive use determination received from the TCEQ, to the applicable local tax appraisal district(s) to request a property tax exemption.

Important: It is your responsibility to submit the property tax exemption request to the applicable local tax appraisal district; the TCEQ will not do it for you. The property tax exemption request must be filed by April 30th to apply to the current tax year.

Application Form, Instructions, and Guidance

Links with this symbol pdf file indicate the file is provided in PDF format.

Updated September 2016

The application form, instructions, and guidance were updated in September 2016. Applicants must submit: 1) the current version of the application; and 2) the TCEQ Core Data Form (Form TCEQ-10400). Applications filed using previous versions of the application will be returned to the applicant. Applications submitted without a completed Core Data Form will be returned to the applicant. The TCEQ uses the Core Data Form to collect core data about the people, businesses, and organizations that are regulated by or, in the case of the Tax Relief for Pollution Control Property Program, who request a use determination from the TCEQ.

Training Seminar Presentation

Annual Reports

Related Rules

Title 30 Texas Administrative Code, Chapter 17 Exit the TCEQ

Texas Tax Code, §11.31 Exit the TCEQ

Texas Constitution, Article 8, Section 1-l Exit the TCEQ

More Questions? Contact the Tax Relief for Pollution Control Property Program!

For more information, please contact the Tax Relief for Pollution Control Property Program by:

  • Mail:
    • TCEQ
      Tax Relief for Pollution Control Property, MC 110
      P.O. Box 13087
      Austin, TX 78711-3087
  • E-mail: txrelief@tceq.texas.gov
  • Phone: 512-239-4900
  • Fax: 512-239-6188
  • Program Staff
    • Shelley Naik, team leader, 512-239-1536
    • Ronald Hatlett, 512-239-6348
    • Alyssa Aston, 512-239-0861
    • Elizabeth Sartain, 512-239-3933

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