Are You Prepared for the Pending Application Deadline for Pollution Control Property Tax Relief?

Don’t wait until the last minute to submit your Use Determinations Applications for Pollution Control Property (“PCP”) Tax relief! The Texas Commission on Environmental Quality ("TCEQ") applications are due January 31, 2017, but the review team will quickly become inundated with applications. Now is the time to start getting your Use Determination Applications prepared and submitted to take advantage of quicker processing.

Get PCP certifications in early by using Duff & Phelps’ Five Fundamental Steps to Preparing a Successful Use Determination Application:

  1. Understand What Types of Property are PCP
    • Be sure to establish  General Industry vs. Facility-Specific PCP
    • Gather and Organize Technical and Process Descriptions for your Facility and your Facility’s PCP
  2. Determine Applicability of the Texas or U.S. Tax & Environmental Statutes related to your Facility’s PCP
    • Be sure to Keep Title 30, TX Administrative Code §17.4 close by for reference:
    • “To obtain a positive use determination, the pollution control property must be used, constructed, acquired, installed wholly or partly to meet or exceed laws, rules, or regulations adopted by any environmental protection agency…for the prevention, monitoring, control, or reduction of air, water, or land pollution.”
  3. Complete the Entire Use Determination Application
    • Obtain Current TCEQ Use Determination Application & Guidance Documents from the TCEQ’s website
    • Create a Work Plan and Workpaper file checklist for completing the website
  4. Know the TCEQ’s filing Schedule
    • January 31st  Application Filing Deadline
    • Regularly check TCEQ Website for Program Updates
  5. Become Familiar with TCEQ’s Review Process
    • Organize and maintain complete Application files – it saves time and money
    • Recognize your audience and communicate clearly and completely in your Applications

If you have questions about the process or would appreciate a review of your potential PCP certifications for 2017, Duff & Phelps would be happy to discuss your ideas or filing needs with you.

Are You Prepared for the Pending Application Deadline for Pollution Control Property Tax Relief? 2016-09-21T00:00:00.0000000 /insights/publications/state-and-local-tax/pollution-control-property-tax-determinations publication {B062D54C-1425-4A04-8F9F-95EA14068E6D} {E010DCD9-B7BA-4B98-9F3C-A51506B5C1D8} {2746A2DD-363F-4E48-8914-B4F0BDEA669C} {EED92FF0-A8DB-47AB-AB7B-47F329F63E29}

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