Oil, Gas & Chemical Property Tax Appeals in Texas

Reduce property taxes for refineries, petrochemical plants, chemical facilities, pipelines, and tank farms. Specialized expertise in Freeport exemptions, TCEQ environmental credits, and complex energy infrastructure valuation across Texas.

Energy Sector Specialists

25-45% Average Reduction

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Petroleum Facility Tax Reduction

Why Oil, Gas & Chemical Facilities Pay Excessive Property Taxes

Petroleum and chemical facilities face unique assessment challenges due to fluctuating commodity prices, specialized equipment with rapid obsolescence, complex infrastructure, and exemptions that appraisal districts frequently misapply or ignore.

Common Valuation Problems:

Generic cost models applied without energy sector depreciation factors

Equipment valued at replacement cost ignoring functional and economic obsolescence

Commodity price volatility impact on income potential overlooked

Freeport exemptions for goods-in-transit inventory not proactively applied

TCEQ environmental equipment (pollution control systems) improperly taxed

Pipeline infrastructure overvalued without right-of-way limitations considered

Tank farm storage capacity valued without market demand analysis

Specialized refining/processing equipment assessed as new despite heavy use

Can’t find your property type? Contact us—we handle all specialized industrial classifications.

BTA reduces petroleum property taxes by 25-45% on average using energy-sector cost analysis, market-based income approaches, and aggressive exemption capture.

Oil and gas property tax appeals in Texas reduce assessments for refineries, chemical plants, and petroleum facilities by applying specialized depreciation analysis, securing Freeport exemptions for inventory in transit, and capturing TCEQ environmental equipment credits.

PETROLEUM PROPERTY TYPES

Petroleum & Chemical Property Types We Represent

From upstream production to downstream refining and petrochemical processing, BTA handles property tax appeals for the full spectrum of oil, gas, and chemical operations across Texas.

Refineries & Petroleum Processing Facilities

Crude oil refineries, petroleum product processing plants, and fuel production facilities with complex distillation, cracking, and refining systems.

Petrochemical & Chemical Manufacturing Plants

Chemical processing facilities producing plastics, resins, fertilizers, industrial chemicals, and specialty petrochemical products.

Pipeline Infrastructure & Transmission Systems

Crude oil pipelines, natural gas transmission lines, refined product pipelines, and gathering systems with pumping stations and metering facilities.

Tank Farms & Bulk Storage Terminals

Petroleum storage terminals, chemical tank farms, crude oil storage facilities, and product distribution terminals.

Natural Gas Processing & LNG Facilities

Gas processing plants, fractionation facilities, NGL extraction plants, and liquefied natural gas (LNG) terminals.

Offshore Platforms & Marine Infrastructure

Offshore drilling platforms, production platforms, marine terminals, and coastal petroleum infrastructure.

Petroleum & Chemical Property Types We Represent

From upstream production to downstream refining and petrochemical processing, BTA handles property tax appeals for the full spectrum of oil, gas, and chemical operations across Texas.

Energy Sector Depreciation Analysis

We apply petroleum-industry depreciation factors including physical deterioration from 24/7 operations, functional obsolescence from environmental regulations, and economic obsolescence from commodity price volatility.

Freeport & TCEQ Exemption Maximization

We proactively identify and capture Freeport exemptions for crude oil and refined products in transit, plus TCEQ environmental equipment credits for pollution control systems that appraisal districts often miss.

Commodity-Adjusted Income Valuation

We adjust income approaches to reflect current commodity pricing, refining margins, chemical spreads, and capacity utilization—factors that generic appraisers ignore when inflating assessments during market peaks.

Property Taxes Are a Major Controllable Cost for Energy Operations

For petroleum and chemical facilities, property taxes can represent 3-12% of operating costs. With commodity price volatility compressing margins, every controllable expense matters.

Margin Protection: In low-price environments, reducing fixed costs like property taxes protects profitability and cash flow.

Capital Preservation: Savings from tax reductions can be reinvested in turnaround maintenance, safety improvements, or environmental upgrades.

Competitive Advantage: Lower tax burdens improve facility economics versus regional competitors, especially for Gulf Coast facilities competing internationally.

Portfolio Optimization: Multi-facility operators multiply savings across Texas refineries, plants, and terminals.

Financial Reporting: Reduced property taxes improve EBITDA for public companies and strengthen financial statements for lenders.

Petroleum Property Tax Appeal Process

Facility Assessment & Exemption Review

We analyze your refinery, chemical plant, or petroleum facility’s assessment, identify depreciation factors, and review Freeport/TCEQ exemption eligibility.

Evidence Preparation & Protest Filing

Our energy sector specialists prepare cost analysis with petroleum-specific depreciation, market comparables, income adjustments for commodity pricing, and exemption applications.

ARB Representation & Negotiation

We represent your facility at informal hearings and Appraisal Review Board proceedings, presenting technical evidence and negotiating maximum reductions.

Resolution & Exemption Implementation

You receive amended assessments with reduced values and exemption confirmations. If denied, we escalate to binding arbitration or judicial appeal.

Oil, Gas & Chemical Property Tax Questions

Everything you need to know about oil and gas Property Tax Reduction in Texas

How does the Freeport Exemption work for oil and gas facilities?

The Freeport Exemption excludes qualifying inventory from property taxation if goods are in Texas temporarily (less than 175 days) and destined for out-of-state shipment. For petroleum facilities, this includes crude oil in storage awaiting processing, refined products (gasoline, diesel, jet fuel) awaiting distribution, petrochemicals moving to out-of-state buyers, and NGL products in temporary storage. Harris County and most major Texas counties have adopted Freeport, but you must file annually by April 15. BTA prepares and files Freeport applications automatically for eligible clients—many petroleum operators miss $100K-$1M+ in annual exemptions by not properly documenting inventory transit.

What TCEQ environmental equipment qualifies for property tax exemption?

Texas Tax Code Section 11.31 exempts pollution control property certified by TCEQ, including air quality control equipment (scrubbers, baghouses, selective catalytic reduction systems), wastewater treatment facilities, emissions monitoring systems, flare systems for VOC control, spill containment and prevention systems, and groundwater remediation equipment. The exemption covers equipment installed primarily for environmental protection rather than production. BTA coordinates TCEQ certification applications and ensures appraisal districts properly exclude certified equipment—petrochemical plants often have $2M-$20M in exempt environmental assets that districts attempt to tax if not properly documented.

How do commodity price fluctuations affect petroleum property taxes?

Property taxes are based on January 1 assessments, but commodity markets fluctuate significantly. When oil prices are high, appraisal districts often inflate assessments based on peak income potential. When prices crash, those inflated assessments remain unless you appeal. BTA uses income approaches adjusted for long-term average commodity pricing, refining margins, and capacity utilization rather than inflated peak-year assumptions. We also document economic obsolescence when sustained low prices reduce facility profitability and market value. This is especially critical for refineries and chemical plants where margins compress during commodity downturns.

Can offshore platforms and subsea infrastructure be appealed?

Yes. Offshore platforms, subsea equipment, and marine terminals in Texas coastal waters are subject to property taxation and can be appealed. These assets face extreme depreciation from saltwater corrosion, harsh offshore environments, hurricane damage risk, and eventual decommissioning liability—all factors that reduce market value but are often ignored by appraisal districts. BTA has specialized experience with offshore asset valuation, including functional obsolescence from declining production, economic obsolescence from stranded reserves, and limited alternative uses. We also handle vessel valuations for offshore support equipment and marine transportation assets.

What if my refinery or chemical plant has idle equipment or mothballed units?

Idle processing units, mothballed equipment, and temporary shutdowns significantly reduce property value and should warrant lower assessments. BTA documents non-operating equipment, turnaround schedules, mothball status, and capacity utilization rates to prove reduced income potential and functional utility. Appraisal districts often assess facilities as if all equipment is operational at full capacity. We provide evidence of actual operating status, maintenance costs to restart mothballed units, and market conditions making restart uneconomical—all factors justifying substantial reductions. Many refineries have saved $200K-$1M+ by properly documenting idle capacity.

We can find the right Refinery Property Tax Protest for you!

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Oil, Gas & Chemical Property Tax Appeals in Texas

Why Oil, Gas & Chemical Facilities Pay Excessive Property Taxes

Common Valuation Problems:

Petroleum & Chemical Property Types We Represent

Refineries & Petroleum Processing Facilities

Petrochemical & Chemical Manufacturing Plants

Pipeline Infrastructure & Transmission Systems

Tank Farms & Bulk Storage Terminals

Natural Gas Processing & LNG Facilities

Offshore Platforms & Marine Infrastructure

Petroleum & Chemical Property Types We Represent

Energy Sector Depreciation Analysis

Freeport & TCEQ Exemption Maximization

Commodity-Adjusted Income Valuation

Property Taxes Are a Major Controllable Cost for Energy Operations

Petroleum Property Tax Appeal Process

Facility Assessment & Exemption Review

Evidence Preparation & Protest Filing

ARB Representation & Negotiation

Resolution & Exemption Implementation

Oil, Gas & Chemical Property Tax Questions

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