HB 5401 Summary

• Requires applications for water and air pollution control tax exemption certificates to include plans, specifications, equipment lists, and proposed operating procedures for the facility.

• Mandates inclusion of an affidavit signed by a licensed professional engineer (except for farm operations) affirming facility inspection, compliance with applicable definitions, design for pollution control, and alignment with statutory intent and rules.

• Removes the requirement for the state tax commission to seek department approval before issuing certificates; instead requires written notice to the department of treasury and local assessor with opportunity for hearing.

• Reduces tax exemptions by the extent of any commercial or productive value derived from materials captured or recovered by the facility.

• Repeals sections 3703 and 5903 of the Natural Resources and Environmental Protection Act and takes effect 90 days after enactment.