34 Tex. Admin. Code § 9.1053 - Entity Requesting Agreement to Limit Appraised Value
(a) Initial application contents. To request
a limitation on appraised value for school district maintenance and operations
ad valorem tax purposes pursuant to Tax Code, Chapter 313, an applicant shall
file a completed application with the school district in which the qualified
property will be located.
(1) A completed
application shall consist of, at a minimum, the following items:
(A) the comptroller's current application
form and Schedules A1, A2, B and C attached to the application form with all
information boxes filled in with the information on which applicant intends to
rely including but not limited to:
(i) a
specific and detailed description of the proposed qualified property to which
the appraised value limitation will apply sufficient to clearly distinguish the
subject property from property to which the limitation does not apply and to
establish that the property meets the criteria of qualified property pursuant
to these rules and Tax Code, §
313.021(2);
(ii) a specific and detailed description of
the investment described in Tax Code, §
313.021(1)
that is proposed to be made in the property subject to the appraised value
limitation and sound, good faith estimates of the dollar value of intended
investment sufficient to establish that the investment meets minimum criteria
for qualified investment pursuant to Tax Code, §
313.023 or §
313.053 if applicable,
during the proposed qualifying time period;
(iii) if the land upon which the qualified
property will be located contains existing improvements or tangible personal
property, a specific and detailed description of the tangible personal
property, buildings, or permanent, non-removable building components (including
any affixed to or incorporated into real property) on the land that is
sufficient to distinguish existing property from the proposed new improvements
and any proposed property that is not new improvements which may include maps,
surveys, appraisal district values and parcel numbers, inventory lists,
property lists, model and serial numbers of existing property, or other
information of sufficient detail and description to locate all existing
property within the boundaries of the real property which is subject to the
agreement; provided however, that the date of appraisal shall be within 15 days
of the date the application is received by the school district;
(iv) the total number of any jobs related to
construction or operation of the facility that the applicant chooses to
disclose for the purpose of calculating the economic impact of the
project;
(v) the total number of
qualifying jobs the applicant commits to create and maintain during the full
term of the agreement and a schedule which identifies the number of qualifying
jobs created and maintained in each year of the agreement;
(vi) the wages, salaries, and benefits
applicant commits to provide for each qualifying job;
(vii) the total number of non-qualifying jobs
the applicant estimates it will create and maintain during the full term of the
agreement and a schedule which identifies the number of non-qualifying jobs
created and maintained in each year of the agreement;
(viii) the average wages the applicant
estimates it will provide for non-qualifying jobs;
(ix) a statement:
(I) that for the purposes of this statement,
"payments to the school district" include any and all payments or transfers of
things of value made to the school district or to any person or persons in any
form if such payment or transfer of thing of value being provided is in
recognition of, anticipation of, or consideration for the agreement for
limitation on appraised value; and
(II) as to whether:
(-a-) the amount of any and all payments or
transfers made to the school district may result in payments that are or are
not in compliance with Tax Code, §
313.027(i);
or
(-b-) as to whether the method
for determining the amount may result in payments to the school district that
are or are not in compliance with Tax Code, §
313.027(i);
and
(x) a
description of the real property on which the intended investment will be made,
identified additionally by the county appraisal district parcel
number;
(B) such other
written documents containing information on which applicant relies to qualify
for and obtain a limitation on appraised value pursuant to Tax Code, Chapter
313;
(C) such other written
documents containing information reasonably requested by either the school
district or the comptroller which shall be provided within 20 days of the date
of the request, provided however the applicant may request up to 10 additional
days to provide the requested information;
(D) information identifying the applicant,
and if applicant is a combined group, identifying each such combined group's
members that intend to own a direct interest in the property subject to the
proposed agreement, by:
(i) official name,
street address, city, county, state and mailing address, if different from the
street address, of the official place of business of the applicant and, if the
applicant is a combined group, of each such combined group's members that
intend to own a direct interest in the property subject to the proposed
agreement;
(ii) designation of an
authorized representative for the applicant and, if the applicant is a combined
group, for each such combined group's members that intend to own a direct
interest in the property subject to the proposed agreement; and
(iii) for each authorized representative, and
if the applicant is a combined group for each such combined group's members
that intend to own a direct interest in the property subject to the proposed
agreement, provide telephone number, email address, street address, city,
county, state, and mailing address if different from the street
address;
(E) the
signature of applicant's authorized representative(s) by which applicant
confirms and attests to the truth and accuracy of the information submitted in
the application to the best knowledge and belief of applicant and its
representative(s);
(F) the total
application fee required by the school district with which the application will
be filed;
(G) a statement as to
whether or not the project is an expansion of an existing operation on the land
which will become qualified property, and if so, a description of the nature of
the existing operation, and the nature of the expansion, including an
explanation of how the expansion affects or interacts with current
operations;
(H) a statement
specifying the beginning date of the limitation period, which must be January 1
of the first tax year that begins after one of the following:
(i) the date of the completed
application;
(ii) the date of the
end of the qualifying time period, provided however that such date will begin
no later than the beginning of the limitation period; or
(iii) the date commercial operations are to
begin at the site of the project;
(I) a statement regarding the location and
nature of other facilities that the applicant operates in the state, and a
detailed description of any such facilities that will provide inputs to or use
outputs from the project that is the subject of the application;
(J) a detailed description of any state and
local incentives for which the applicant intends to apply; and
(K) any information that the applicant
requests the comptroller to consider in making the determination under Tax
Code, §
313.026(c)(2)
that the limitation on appraised value is a determining factor in the
applicant's decision to invest capital and construct the project in the state,
which may include:
(i) other locations not in
Texas that the applicant considered or is considering for the
project;
(ii) capital investment
and return on investment information in comparison with other alternative
investment opportunities; or
(iii)
information related to the applicant's inputs, transportation and
markets.
(2)
The completed application contents shall include an electronically digitized
copy of the completed application formatted in searchable pdf format or other
format acceptable to the comptroller; schedules A1, A2, B and C in Microsoft
Excel format; and high-resolution maps and graphics (300 dpi or
higher).
(3) The application shall
be submitted in any manner acceptable to the comptroller.
(b) Optional application requests. An
applicant may include in an application:
(1)
a request that the school district waive the requirement of Tax Code, §
313.021(2)(A)(iv)(b)
or §
313.051(b),
whichever is applicable, to create new jobs. In order for a completed
application to include a job waiver request, applicant shall submit:
(A) a specific request to waive the job
requirement of the applicable Tax Code section included with the application
that includes all the minimum requirements set forth in subsection (a) of this
section; and
(B) separated and
clearly marked within the application materials, documentation on which
applicant intends to rely that demonstrates that the applicable jobs creation
requirement of the applicable Tax Code section exceeds the industry standard
for the number of employees reasonably necessary for the operation of the
facility of applicant that is described in the application; or
(2) a request to begin the
qualifying time period on a date that is after the date that the application is
approved. In order for a completed application to include a qualifying time
period deferral request, applicant shall submit:
(A) specific information identifying the
requested qualifying time period within an application that includes all the
minimum requirements set forth in subsection (a) of this section; and
(B) all relevant economic information that is
related to the impact of the investment during the proposed qualifying time
period, the proposed limitation period, and a period of time after the
limitation period considered appropriate by the comptroller.
(c) Application
changes. At the request of the school district or the comptroller, or with the
prior approval of the school district and the comptroller, applicant may submit
an application amendment or application supplement at any time after the
submission of the initial application. In order to be considered as part of the
application, the application amendment or supplement shall:
(1) be submitted in the same form or schedule
and manner as the information was initially submitted or should have been
initially submitted;
(2) include a
date for the submission and a sequential number identifying the number of
submissions made by applicant;
(3)
have the signature of the authorized representative(s) by which applicant
confirms and attests to the truth and accuracy of the information submitted in
the application amendment or supplement, as applicable, to the best knowledge
and belief of applicant and its representative(s); and
(4) be submitted before the 120th day after
the application was accepted by the school district or within another time
period as provided in writing by the comptroller.
(d) Authorized representative(s). The
person(s) identified in the application as applicant's authorized
representative(s) shall serve as the person(s) to whom all correspondence and
notifications from the school district and comptroller shall be sent.
Notwithstanding subsection (c) of this section, applicant may change its
authorized representative(s) if applicant submits to the school district and
the comptroller a letter that provides the name of the new authorized
representative(s), street and mailing address, telephone number, and official
title, if any.
(e) Information
confidentiality. At the time that applicant submits its application,
application amendment, or application supplement, applicant may request that
all or parts of such document not be posted on the internet and not otherwise
be publicly released. In order to make such request, applicant shall:
(1) submit a written request that:
(A) specifically lists each document or
portion of document and each entry in any form prescribed by the comptroller
that applicant contends is confidential; and
(B) identifies specific detailed reasons
stating why applicant believes each item listed should be considered
confidential and identifies any relevant legal authority in support of the
request;
(2) segregate
the documents which are subject to the request from the other documents
submitted with the application, application amendment, or application
supplement that are not subject to the request; and
(3) adequately designate the documents
subject to the request as "confidential."
(f) Continued eligibility for value
limitation. In order to obtain and continue to receive a limitation on
appraised value pursuant to Tax Code, Chapter 313, an applicant shall:
(1) have a completed application approved by
the governing body of the school district in compliance with §
9.1054(f) of
this title (relating to School District Application Review and Agreement to
Limit Appraised Value);
(2) at
least 30 days prior to the meeting at which the governing body of the school
district is scheduled to consider the application, provide to the school
district and the comptroller a Texas Economic Development Act Agreement, as
specified in §
9.1052(a)(6) of
this title, with terms acceptable to the applicant;
(3) if the applicant includes a combined
group or members of the combined group, have the agreement executed by the
authorized representative of each member of the combined group that owns a
direct interest in property subject to the proposed agreement by which such
members are jointly and severally liable for the performance of the
stipulations, provisions, terms, and conditions of the agreement;
(4) comply with all stipulations, provisions,
terms, and conditions of the agreement for a limitation on appraised value
executed with the school district, this subchapter, and Tax Code, Chapter
313;
(5) be and remain in good
standing under the laws of this state and maintain legal status as an entity,
as defined in this subchapter;
(6)
owe no delinquent taxes to the state;
(7) maintain eligibility for limitation on
appraised value pursuant to Tax Code, Chapter 313; and
(8) provide to the school district, the
comptroller, and the appraisal district any change to information provided in
the application, including but not limited to:
(A) changes of the authorized
representative(s);
(B) changes to
the location and contact information for the approved applicant including all
members of the combined group participating in the limitation
agreement;
(C) copies of any valid
assignments of the agreement and contact information for authorized
representative(s) of any assignees.
(9) Within 30 days after filing a completed
application with the school district, the applicant must provide the
comptroller with estimates of the gross tax benefit resulting from the
requested limitation on appraised value for school district maintenance and
operations ad valorem tax and future revenues from the qualified
property.
Notes
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