S.B. No. 1315

AN ACT relating to the determination that certain property is used as an aid or facility incidental to or useful in the operation or development of a port or waterway or in aid of navigation-related commerce for purposes of the application of certain ad valorem tax laws. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 25.07, Tax Code, is amended by adding Subsections (d) and (e) to read as follows: (d) For purposes of Subsection (b)(6)(B) of this section, property is used as an aid or facility incidental to or useful in the operation or development of a port or waterway or in aid of navigation-related commerce if the property: (1) is leased to a person: (A) engaged in the business of navigation-related commerce; or (B) for a purpose described by Section 60.101, 61.162, or 63.153, Water Code, or for the placement on the property of an improvement described by those sections; (2) is located: (A) adjacent to a federal navigation project; or (B) in a foreign trade zone established and operated under federal law; or (3) includes part of a rail facility that serves the tenants and users of the port or waterway. (e) In this section, “navigation-related commerce” includes the following if engaged in by a person: (1) an activity that requires the person to hold a maritime-related license or permit issued by a navigation district, including providing stevedoring, steamship agency, towing, tugboat, or line handling services; (2) an activity that requires the person to hold a franchise issued by a navigation district; (3) possessing a leasehold interest in property owned by a navigation district that connects infrastructure to a public dock; (4) hauling cargo into or across a public dock; (5) commercial fishing; (6) constructing, fabricating, cleaning, repairing, dismantling, or recycling vessels; (7) pilotage; or (8) an activity described by Section 60.101, 61.162, or 63.153, Water Code. SECTION 2. This Act applies only to the taxation of property for a tax year beginning on or after the effective date of this Act. SECTION 3. This Act takes effect September 1, 2021. ______________________________ ______________________________ President of the Senate Speaker of the House I hereby certify that S.B. No. 1315 passed the Senate on April 27, 2021, by the following vote: Yeas 29, Nays 2; May 25, 2021, Senate refused to concur in House amendments and requested appointment of Conference Committee; May 27, 2021, House granted request of the Senate; May 30, 2021, Senate adopted Conference Committee Report by the following vote: Yeas 29, Nays 2. ______________________________ Secretary of the Senate I hereby certify that S.B. No. 1315 passed the House, with amendments, on May 23, 2021, by the following vote: Yeas 135, Nays 10, one present not voting; May 27, 2021, House granted request of the Senate for appointment of Conference Committee; May 30, 2021, House adopted Conference Committee Report by the following vote: Yeas 106, Nays 33, two present not voting. ______________________________ Chief Clerk of the House Approved: ______________________________ Date ______________________________ Governor