Pollution
Control Equipment Property Tax
Exemption
ØThree
tiers of application fees:
lTier
I: for property on the predetermined
equipment list (PEL), with no
variances requested on that determination,
the fee is $150; all property listed on the application must be located on the PEL or must be necessary for the installation or operation of property located on the PEL.
lTier
II: for property not on the PEL
and used 100 percent for
pollution control, the fee is $1,000.
lTier III: for
property not on the PEL and partially used for pollution control, the fee is $2,500.