reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.004. Contents of Reinvestment Zone Ordinance or Order

Sec. 311.004.  CONTENTS OF REINVESTMENT ZONE ORDINANCE OR ORDER.  (a)  The ordinance or order designating an area as a reinvestment zone must:
(1)  describe the boundaries of the zone with sufficient definiteness to identify with ordinary and reasonable certainty the territory included in the zone;
(2)  create a board of directors for the zone and specify the number of directors of the board as provided by Section 311.009 or 311.0091, as applicable;
(3)  provide that the zone take effect immediately upon passage of the ordinance or order;
(4)  provide a date for termination of the zone;
(5)  assign a name to the zone for identification, with the first zone created by a municipality or county designated as "Reinvestment Zone Number One, City (or Town, as applicable) of (name of municipality)," or "Reinvestment Zone Number One, (name of county) County," as applicable, and subsequently created zones assigned names in the same form numbered consecutively in the order of their creation;
(6)  establish a tax increment fund for the zone; and
(7)  contain findings that:
(A)  improvements in the zone will significantly enhance the value of all the taxable real property in the zone and will be of general benefit to the municipality or county; and
(B)  the area meets the requirements of Section 311.005.
(b)  For purposes of complying with Subsection (a)(7)(A), the ordinance or order is not required to identify the specific parcels of real property to be enhanced in value.
(c)  To designate a reinvestment zone under Section 311.005(a)(4), the governing body of a municipality or county must specify in the ordinance or order that the reinvestment zone is designated under that section.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 17, eff. Sept. 1, 1989;  Acts 1999, 76th Leg., ch. 983, Sec. 1, eff. June 18, 1999;  Acts 2001, 77th Leg., ch. 1162, Sec. 1, eff. Sept. 1, 2001.
Amended by:
Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120), Sec. 36, eff. September 1, 2005.
Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167), Sec. 14.002, eff. September 1, 2007.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.006. Restrictions on Composition of Reinvestment Zone

Sec. 311.006.  RESTRICTIONS ON COMPOSITION OF REINVESTMENT ZONE.  (a)  A municipality may not designate a reinvestment zone if:
(1)  more than 30 percent of the property in the proposed zone, excluding property that is publicly owned, is used for residential purposes; or
(2)  the total appraised value of taxable real property in the proposed zone and in existing reinvestment zones exceeds:
(A)  25 percent of the total appraised value of taxable real property in the municipality and in the industrial districts created by the municipality, if the municipality has a population of 100,000 or more; or
(B)  50 percent of the total appraised value of taxable real property in the municipality and in the industrial districts created by the municipality, if the municipality has a population of less than 100,000.
(b)  A municipality may not change the boundaries of an existing reinvestment zone to include property in excess of the restrictions on composition of a zone described by Subsection (a).
(c)  Repealed by Acts 2011, 82nd Leg., R.S., Ch. 1032, Sec. 21, eff. June 17, 2011.
(d)  For purposes of this section, property is used for residential purposes if it is occupied by a house having fewer than five living units, and the appraised value is determined according to the most recent appraisal rolls of the municipality.
(e)  Subsection (a)(1) does not apply to a reinvestment zone designated under Section 311.005(a)(4).
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 19, eff. Sept. 1, 1989.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167), Sec. 14.004, eff. September 1, 2007.
Acts 2009, 81st Leg., R.S., Ch. 543 (S.B. 1633), Sec. 1, eff. September 1, 2009.
Acts 2009, 81st Leg., R.S., Ch. 910 (H.B. 1770), Sec. 2, eff. June 19, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 4, eff. June 17, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 21, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.007. Changing Boundaries or Term of Existing Zone

Sec. 311.007.  CHANGING BOUNDARIES OR TERM OF EXISTING ZONE.  (a)  Subject to the limitations provided by Section 311.006, if applicable, the boundaries of an existing reinvestment zone may be reduced or enlarged by ordinance or resolution of the governing body of the municipality or by order or resolution of the governing body of the county that created the zone.
(b)  The governing body of the municipality or county may enlarge an existing reinvestment zone to include an area described in a petition requesting that the area be included in the zone if the petition is submitted to the governing body of the municipality or county by the owners of property constituting at least 50 percent of the appraised value of the property in the area according to the most recent certified appraisal roll for the county in which the area is located.  The composition of the board of directors of the zone continues to be governed by Section 311.009(a) or (b), whichever applied to the zone immediately before the enlargement of the zone, except that the membership of the board must conform to the requirements of the applicable subsection of Section 311.009 as applied to the zone after its enlargement.  The provision of Section 311.006(b) relating to the amount of property used for residential purposes that may be included in the zone does not apply to the enlargement of a zone under this subsection.
(c)  The governing body of the municipality or county that designated a reinvestment zone by ordinance or resolution or by order or resolution, respectively, may extend the term of all or a portion of the zone after notice and hearing in the manner provided for the designation of the zone.  A taxing unit other than the municipality or county that designated the zone is not required to participate in the zone or portion of the zone for the extended term unless the taxing unit enters into a written agreement to do so.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 20, eff. Sept. 1, 1989.
Amended by:
Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120), Sec. 38, eff. September 1, 2005.
Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 5, eff. June 17, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 6, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.0085. Power of Certain Municipalities

Sec. 311.0085.  POWER OF CERTAIN MUNICIPALITIES.
(a)  This section applies only to a municipality with a population of less than 130,000 as shown by the 2000 federal decennial census that has  territory in three counties.
(b)  In this section, "educational facility" has the meaning assigned by Section 311.008.
(c)  In addition to exercising the powers described by Section 311.008, a municipality may enter into a new agreement, or amend an existing agreement, with a school district that is located in whole or in part in a reinvestment zone created by the municipality to dedicate revenue from the tax increment fund to the school district for acquiring, constructing, or reconstructing an educational facility located in or outside of the zone.
Added by Acts 2001, 77th Leg., ch. 1133, Sec. 1, eff. Sept. 1, 2001.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 38 (H.B. 752), Sec. 1, eff. May 19, 2009.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.0087. Restriction on Powers of Certain Municipalities

Sec. 311.0087.  RESTRICTION ON POWERS OF CERTAIN MUNICIPALITIES.  (a)  This section applies only to a proposed reinvestment zone:
(1)  the designation of which is requested in a petition submitted under Section 311.005(a)(4) before July 31, 2004, to the governing body of a home-rule municipality that:
(A)  has a population of more than 1.1 million;
(B)  is located primarily in a county with a population of 1.5 million or less; and
(C)  has created at least 20 reinvestment zones under this chapter; and
(2)  that is the subject of a resolution of intent that was adopted before October 31, 2004, by the governing body of the municipality.
(b)  If the municipality imposes a fee of more than $25,000 for processing the petition, the municipality may not require a property owner who submitted the petition, as a condition of designating the reinvestment zone or approving a development agreement, interlocal agreement, or project plan for the proposed reinvestment zone:
(1)  to waive any rights of the owner under Chapter 245, Local Government Code, or under any agreed order or settlement agreement to which the municipality is a party;
(2)  to dedicate more than 20 percent of the owner's land in the area described in the petition as open-space land; or
(3)  to use a nonconventional use pattern for a development to be located within the proposed reinvestment zone.
Added by Acts 2005, 79th Leg., Ch. 1347 (S.B. 771), Sec. 3, eff. June 18, 2005.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167), Sec. 14.005, eff. September 1, 2007.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.0092. Notice to State Senator and State Representative; Waiver of Service on Board

Sec. 311.0092.  NOTICE TO STATE SENATOR AND STATE REPRESENTATIVE; WAIVER OF SERVICE ON BOARD.  (a)  Not later than the 90th day after the date a member of the state senate or state house of representatives who is an ex officio member of the board of directors of a reinvestment zone under Section 311.009(b) or 311.0091(c), as applicable, is elected to the state senate or the state house of representatives, as applicable, at a general or special election, the board shall send to the member of the state senate or state house of representatives written notice by certified mail informing the state senator or state representative of the person's membership on the board.
(b)  Notwithstanding Section 311.009(b) or 311.0091(c), as applicable, a state senator or state representative may elect not to serve on the board or designate another individual to serve in the member's place.  If the state senator or state representative elects not to serve on the board or designate another individual to serve in the member's place, the state senator or state representative shall notify the board in writing as soon as practicable after receipt of the notice under Subsection (a) by certified mail and may not be counted as a member of the board for voting or quorum purposes.
Added by Acts 2017, 85th Leg., R.S., Ch. 600 (S.B. 1465), Sec. 1, eff. September 1, 2017.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.012. Determination of Amount of Tax Increment

Sec. 311.012.  DETERMINATION OF AMOUNT OF TAX INCREMENT.  (a)  The amount of a taxing unit's tax increment for a year is the amount of property taxes levied and assessed by the unit for that year on the captured appraised value of real property taxable by the unit and located in a reinvestment zone or the amount of property taxes levied and collected by the unit for that year on the captured appraised value of real property taxable by the unit and located in a reinvestment zone.  The governing body of a taxing unit shall determine which of the methods specified by this subsection is used to calculate the amount of the unit's tax increment.
(b)  The captured appraised value of real property taxable by a taxing unit for a year is the total taxable value of all real property taxable by the unit and located in a reinvestment zone for that year less the tax increment base of the unit.
(c)  The tax increment base of a taxing unit is the total taxable value of all real property taxable by the unit and located in a reinvestment zone for the year in which the zone was designated under this chapter. If the boundaries of a zone are enlarged, the tax increment base is increased by the taxable value of the real property added to the zone for the year in which the property was added. If the boundaries of a zone are reduced, the tax increment base is reduced by the taxable value of the real property removed from the zone for the year in which the property was originally included in the zone's boundaries. If the municipality that designates a zone does not levy an ad valorem tax in the year in which the zone is designated, the tax increment base is determined by the appraisal district in which the zone is located using assumptions regarding exemptions and other relevant information provided to the appraisal district by the municipality.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1999, 76th Leg., ch. 983, Sec. 5, eff. June 18, 1999.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 910 (H.B. 1770), Sec. 3, eff. June 19, 2009.
Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 12, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.0123. Sales Tax Increment

Sec. 311.0123.  SALES TAX INCREMENT.  (a)  In this section, "sales tax base" for a reinvestment zone means the amount of municipal sales and use taxes attributable to the zone for the year in which the zone was designated under this chapter.
(b)  The governing body of a municipality may determine, in an ordinance designating an area as a reinvestment zone or in an ordinance adopted subsequent to the designation of a zone, the portion or amount of tax increment generated from municipal sales and use taxes attributable to the zone, above the sales tax base, to be deposited into the tax increment fund.  Nothing in this section requires a municipality to contribute sales tax increment into a tax increment fund.
(c)  Before the issuance of a bond, note, or other obligation under this chapter that pledges the payments into the tax increment fund under Subsection (b), the governing body of a municipality may enter into an agreement, under Subchapter E, Chapter 271, Local Government Code, to authorize and direct the comptroller to:
(1)  withhold from any payment to which the municipality may be entitled the amount of the payment into the tax increment fund under Subsection (b);
(2)  deposit that amount into the tax increment fund; and
(3)  continue withholding and making additional payments into the tax increment fund until an amount sufficient to satisfy the amount due has been met.
(d)  A local government corporation created under Chapter 431, Transportation Code, that has contracted with a reinvestment zone and a municipality under Section 311.010(f) may be a party to an agreement under Subsection (c) and the agreement may provide for payments to be made to a paying agent of the local government corporation.
(e)  The sales and use taxes to be deposited into the tax increment fund under this section may be disbursed from the fund only to:
(1)  satisfy claims of holders of tax increment bonds, notes, or other obligations issued or incurred for the reinvestment zone;
(2)  pay project costs for the zone; and
(3)  make payments in accordance with an agreement made under Section 311.010(b) dedicating revenue from the tax increment fund.
Added by Acts 2005, 79th Leg., Ch. 114 (S.B. 1199), Sec. 1, eff. May 20, 2005.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 189 (S.B. 1264), Sec. 1, eff. May 23, 2007.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.0125. Tax Abatement Agreements

Sec. 311.0125.  TAX ABATEMENT AGREEMENTS.  (a)  Notwithstanding any provision in this chapter to the contrary, a taxing unit other than a school district may enter into a tax abatement agreement with an owner of real or personal property in a reinvestment zone, regardless of whether the taxing unit deposits or agrees to deposit any portion of its tax increment into the tax increment fund.
(b)  To be effective, an agreement to abate taxes on real property in a reinvestment zone must be approved by:
(1)  the board of directors of the reinvestment zone;  and
(2)  the governing body of each taxing unit that imposes taxes on real property in the reinvestment zone and deposits or agrees to deposit any of its tax increment into the tax increment fund for the zone.
(c)  In any contract entered into by the board of directors of a reinvestment zone in connection with bonds or other obligations, the board may convenant  that the board will not approve a tax abatement agreement that applies to real property in that zone.
(d)  If a taxing unit enters into a tax abatement agreement authorized by this section, taxes that are abated under that agreement are not considered taxes to be imposed or produced by that taxing unit in calculating the amount of:
(1)  the tax increment of that taxing unit;  or
(2)  that taxing unit's deposit to the tax increment fund for the reinvestment zone.
(e)  The Texas Department of Economic Development or its successor may recommend that a taxing unit enter into a tax abatement agreement with a person under this chapter.  In determining whether to approve an agreement to abate taxes on real property in a reinvestment zone under Subsection (b), the board of directors of the reinvestment zone and the governing body of a taxing unit shall consider any recommendation made by the Texas Department of Economic Development or its successor.
Added by Acts 1999, 76th Leg., ch. 983, Sec. 6, eff. June 18, 1999.  Amended by Acts 2003, 78th Leg., ch. 978, Sec. 4, eff. Sept. 1, 2003.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.016. Annual Report by Municipality or County

Sec. 311.016.  ANNUAL REPORT BY MUNICIPALITY OR COUNTY.  (a)  On or before the 150th day following the end of the fiscal year of the municipality or county, the governing body of a municipality or county shall submit to the chief executive officer of each taxing unit that levies property taxes on real property in a reinvestment zone created by the municipality or county a report on the status of the zone. The report must include:
(1)  the amount and source of revenue in the tax increment fund established for the zone;
(2)  the amount and purpose of expenditures from the fund;
(3)  the amount of principal and interest due on outstanding bonded indebtedness;
(4)  the tax increment base and current captured appraised value retained by the zone; and
(5)  the captured appraised value shared by the municipality or county and other taxing units, the total amount of tax increments received, and any additional information necessary to demonstrate compliance with the tax increment financing plan adopted by the governing body of the municipality or county.
(b)  The municipality or county shall send a copy of a report made under this section to  the comptroller.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.06(a), eff. Aug. 28, 1989;  Acts 2001, 77th Leg., ch. 471, Sec. 1, eff. June 11, 2001;  Acts 2001, 77th Leg., ch. 471, Sec. 2, eff. June 11, 2001.
Amended by:
Acts 2005, 79th Leg., Ch. 977 (H.B. 1820), Sec. 2, eff. June 18, 2005.
Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120), Sec. 46, eff. September 1, 2005.
Acts 2011, 82nd Leg., R.S., Ch. 990 (H.B. 1781), Sec. 9, eff. June 17, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 15, eff. June 17, 2011.
Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 16, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.0163. Annual Report by Comptroller

Sec. 311.0163.  ANNUAL REPORT BY COMPTROLLER.  (a)  Not later than December 31 of each even-numbered year, the comptroller shall submit a report to the legislature and to the governor on reinvestment zones designated under this chapter and on project plans and reinvestment zone financing plans adopted under this chapter.
(b)  A report submitted under this section must include, for each reinvestment zone designated under this chapter, a summary of the information reported under Section 311.016.
Added by Acts 2001, 77th Leg., ch. 471, Sec. 3, eff. June 11, 2001.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.018. Conflicts With Municipal Charter

Sec. 311.018.  CONFLICTS WITH MUNICIPAL CHARTER.  To the extent of a conflict between this chapter and a municipal charter, this chapter controls.
Added by Acts 1999, 76th Leg., ch. 983, Sec. 8, eff. June 18, 1999.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.019. Central Registry

Sec. 311.019.  CENTRAL REGISTRY.  (a)  The comptroller shall maintain a central registry of:
(1)  reinvestment zones designated under this chapter;
(2)  project plans and reinvestment zone financing plans adopted under this chapter;  and
(3)  annual reports submitted under Section 311.016.
(b)  A municipality or county that designates a reinvestment zone or approves a project plan or reinvestment zone financing plan under this chapter shall deliver to the comptroller before April 1 of the year following the year in which the zone is designated or the plan is approved a report containing:
(1)  a general description of each zone, including:
(A)  the size of the zone;
(B)  the types of property located in the zone;
(C)  the duration of the zone; and
(D)  the guidelines and criteria established for the zone under Section 311.005;
(2)  a copy of each project plan or reinvestment zone financing plan adopted; and
(3)  any other information required by the comptroller to administer this section and Subchapter F, Chapter 111.
(c)  A municipality or county that amends or modifies a project plan or reinvestment zone financing plan adopted under this chapter shall deliver a copy of the amendment or modification to the comptroller before April 1 of the year following the year in which the plan was amended or modified.
Added by Acts 2001, 77th Leg., ch. 471, Sec. 4, eff. June 11, 2001.
Amended by:
Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120), Sec. 47, eff. September 1, 2005.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.020. State Assistance

Sec. 311.020.  STATE ASSISTANCE.  (a)  On request of the governing body of a municipality or county or of the presiding officer of the governing body, the comptroller may provide assistance to a municipality or county relating to the administration of this chapter.
(b)  The Texas Department of Economic Development and the comptroller may provide technical assistance to a municipality or county regarding:
(1)  the designation of reinvestment zones under this chapter; and
(2)  the adoption and execution of project plans or reinvestment zone financing plans under this chapter.
Added by Acts 2001, 77th Leg., ch. 471, Sec. 4, eff. June 11, 2001.
Amended by:
Acts 2005, 79th Leg., Ch. 1094 (H.B. 2120), Sec. 48, eff. September 1, 2005.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 311 - Tax Increment Financing Act › Section 311.021. Act or Proceeding Presumed Valid

Sec. 311.021.  ACT OR PROCEEDING PRESUMED VALID. (a) A governmental act or proceeding of a municipality or county, the board of directors of a reinvestment zone, or an entity acting under Section 311.010(f) relating to the designation, operation, or administration of a reinvestment zone or the implementation of a project plan or reinvestment zone financing plan under this chapter is conclusively presumed, as of the date it occurred, valid and to have occurred in accordance with all applicable statutes and rules if:
(1)  the third anniversary of the effective date of the act or proceeding has expired; and
(2)  a lawsuit to annul or invalidate the act or proceeding has not been filed on or before the later of that second anniversary or August 1, 2011.
(b)  This section does not apply to:
(1)  an act or proceeding that was void at the time it occurred;
(2)  an act or proceeding that, under a statute of this state or the United States, was a misdemeanor or felony at the time the act or proceeding occurred;
(3)  a rule that, at the time it was passed, was preempted by a statute of this state or the United States, including Section 1.06 or 109.57, Alcoholic Beverage Code; or
(4)  a matter that on the effective date of the Act enacting this section:
(A)  is involved in litigation if the litigation ultimately results in the matter being held invalid by a final judgment of a court; or
(B)  has been held invalid by a final judgment of a court.
Added by Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 18, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter A. General Provisions › Section 312.001. Short Title

Sec. 312.001.  SHORT TITLE.  This chapter may be cited as the Property Redevelopment and Tax Abatement Act.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter A. General Provisions › Section 312.0021. Prohibition on Abatement of Taxes on Certain Property Near Military Aviation Facility

Sec. 312.0021.  PROHIBITION ON ABATEMENT OF TAXES ON CERTAIN PROPERTY NEAR MILITARY AVIATION FACILITY.  (a)  In this section:
(1)  "Military aviation facility" means a base, station, fort, or camp at which fixed-wing aviation operations or training is conducted by the United States Air Force, the United States Air Force Reserve, the United States Army, the United States Army Reserve, the United States Navy, the United States Navy Reserve, the United States Marine Corps, the United States Marine Corps Reserve, the United States Coast Guard, the United States Coast Guard Reserve, or the Texas National Guard.
(2)  "Wind-powered energy device" has the meaning assigned by Section 11.27.
(b)  Notwithstanding any other provision of this chapter, an owner or lessee of a parcel of real property that is located wholly or partly in a reinvestment zone may not receive an exemption from taxation of any portion of the value of the parcel of real property or of tangible personal property located on the parcel of real property under a tax abatement agreement under this chapter that is entered into on or after September 1, 2017, if, on or after that date, a wind-powered energy device is installed or constructed on the same parcel of real property at a location that is within 25 nautical miles of the boundaries of a military aviation facility located in this state.  The prohibition provided by this section applies regardless of whether the wind-powered energy device is installed or constructed at a location that is in the reinvestment zone.
(c)  The prohibition provided by this section does not apply if the wind-powered energy device is installed or constructed as part of an expansion or repowering of an existing project.
Added by Acts 2017, 85th Leg., R.S., Ch. 444 (S.B. 277), Sec. 2, eff. September 1, 2017.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter A. General Provisions › Section 312.0025. Designation of Reinvestment Zone by School District

Sec. 312.0025.  DESIGNATION OF REINVESTMENT ZONE BY SCHOOL DISTRICT.  (a)  Notwithstanding any other provision of this chapter to the contrary, the governing body of a school district, in the manner required for official action and for purposes of former Subchapter B or C, Chapter 313, of this code or Subchapter T, Chapter 403, Government Code, may designate an area entirely within the territory of the school district as a reinvestment zone if the governing body finds that, as a result of the designation and the granting of a limitation on appraised value under former Subchapter B or C, Chapter 313, of this code or the granting of a limitation on taxable value under Subchapter T, Chapter 403, Government Code, for property located in the reinvestment zone, the designation is reasonably likely to:
(1)  contribute to the expansion of primary employment in the reinvestment zone; or
(2)  attract major investment in the reinvestment zone that would:
(A)  be a benefit to property in the reinvestment zone and to the school district; and
(B)  contribute to the economic development of the region of this state in which the school district is located.
(b)  The governing body of the school district may seek the recommendation of the commissioners court of each county and the governing body of each municipality that has territory in the school district before designating an area as a reinvestment zone under Subsection (a).
Added by Acts 2001, 77th Leg., ch. 1505, Sec. 4, eff. Jan. 1, 2002.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 377 (H.B. 5), Sec. 8, eff. January 1, 2024.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter A. General Provisions › Section 312.003. Confidentiality of Proprietary Information

Sec. 312.003.  CONFIDENTIALITY OF PROPRIETARY INFORMATION.  Information that is provided to a taxing unit in connection with an application or request for tax abatement under this chapter and that describes the specific processes or business activities to be conducted or the equipment or other property to be located on the property for which tax abatement is sought is confidential and not subject to public disclosure until the tax abatement agreement is executed.  That information in the custody of a taxing unit after the agreement is executed is not confidential under this section.
Added by Acts 1989, 71st Leg., ch. 1137, Sec. 2, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter A. General Provisions › Section 312.004. Taxing Unit With Tax Rate Set by Commissioners Court

Sec. 312.004.  TAXING UNIT WITH TAX RATE SET BY COMMISSIONERS COURT.  (a)  The commissioners court of a county that enters into a tax abatement agreement for the county may enter into a tax abatement agreement applicable to the same property on behalf of a taxing unit other than the county if by statute the ad valorem tax rate of the other taxing unit is approved by the commissioners court or the commissioners court is expressly required by statute to levy the ad valorem taxes of the other taxing unit.  The tax abatement agreement entered into on behalf of the other taxing unit is not required to contain the same terms as the tax abatement agreement entered into on behalf of the county.
(b)  This section does not apply to a taxing unit because the county tax assessor-collector is required by law to assess or collect the taxing unit's ad valorem taxes.
Added by Acts 1989, 71st Leg., ch. 1137, Sec. 3, eff. Sept. 1, 1989.  Amended by Acts 1999, 76th Leg., ch. 1039, Sec. 1, eff. Sept. 1, 1999.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter A. General Provisions › Section 312.005. State Administration

Sec. 312.005.  STATE ADMINISTRATION.  (a)  The comptroller shall maintain a central registry of reinvestment zones designated under this chapter and of ad valorem tax abatement agreements executed under this chapter.  The chief appraiser of each appraisal district that appraises property for a taxing unit that has designated a reinvestment zone or executed a tax abatement agreement under this chapter shall deliver to the comptroller before July 1 of the year following the year in which the zone is designated or the agreement is executed a report providing the following information:
(1)  for a reinvestment zone, a general description of the zone, including its size, the types of property located in it, its duration, and the guidelines and criteria established for the reinvestment zone under Section 312.002, including subsequent amendments and modifications of the guidelines or criteria;
(2)  a copy of each tax abatement agreement to which a taxing unit that participates in the appraisal district is a party;
(3)  the information described by Section 312.205(a)(1) in connection with each tax abatement agreement described by Subdivision (2) of this subsection; and
(4)  any other information required by the comptroller to administer this section.
(a-1)  For each of the first three tax years following the expiration of a tax abatement agreement executed under this chapter, the chief appraiser shall deliver to the comptroller a report containing the appraised value of the property that was the subject of the agreement.
(b)  The comptroller may provide assistance to a taxing unit on request of its governing body or the presiding officer of its governing body relating to the administration of this chapter.  The Texas Department of Commerce and the comptroller may provide technical assistance to a local governing body regarding the designation of reinvestment zones, the adoption of tax abatement guidelines, and the execution of tax abatement agreements.
(c)  Not later than December 31 of each even-numbered year, the comptroller shall submit a report to the legislature and to the governor on reinvestment zones designated under this chapter and on tax abatement agreements adopted under this chapter, including a summary of the information reported under this section.
Added by Acts 1989, 71st Leg., ch. 1137, Sec. 4, eff. Sept. 1, 1989.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 59, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 995, Sec. 2, eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 1382, Sec. 1, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 268, Sec. 4, eff. Sept. 1, 2001;  Acts 2001, 77th Leg., ch. 1029, Sec. 2, eff. June 15, 2001.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1155 (H.B. 3143), Sec. 2, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 391 (S.B. 1257), Sec. 1, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter A. General Provisions › Section 312.006. Expiration Date

Sec. 312.006.  EXPIRATION DATE.  If not continued in effect, this chapter expires September 1, 2029.
Added by Acts 1989, 71st Leg., ch. 1137, Sec. 5, eff. Sept. 1, 1989.  Amended by Acts 1991, 72nd Leg., 1st C.S., ch. 17, Sec. 2.16, eff. Nov. 12, 1991;  Acts 1995, 74th Leg., ch. 995, Sec. 4, eff. Aug. 31, 1995;  Acts 2001, 77th Leg., ch. 1029, Sec. 1, eff. June 15, 2001; Acts 2001, 77th Leg., ch. 1505, Sec. 5, eff. Sept. 1, 2001.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 610 (H.B. 773), Sec. 1, eff. June 19, 2009.
Acts 2019, 86th Leg., R.S., Ch. 1155 (H.B. 3143), Sec. 3, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter A. General Provisions › Section 312.007. Deferral of Commencement of Abatement Period

Sec. 312.007.  DEFERRAL OF COMMENCEMENT OF ABATEMENT PERIOD.  (a)  In this section, "abatement period" means the period during which all or a portion of the value of real property or tangible personal property that is the subject of a tax abatement agreement is exempt from taxation.
(b)  Notwithstanding any other provision of this chapter, the governing body of the taxing unit granting the abatement and the owner of the property that is the subject of the agreement may agree to defer the commencement of the abatement period until a date that is subsequent to the date the agreement is entered into, except that the duration of an abatement period may not exceed 10 years.
Added by Acts 2009, 81st Leg., R.S., Ch. 1195 (H.B. 3896), Sec. 2, eff. June 19, 2009.
Added by Acts 2009, 81st Leg., R.S., Ch. 1225 (S.B. 1458), Sec. 2, eff. June 19, 2009.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter A. General Provisions › Section 312.008. Internet Link to Agreement

Sec. 312.008.  INTERNET LINK TO AGREEMENT.  A taxing unit that maintains an Internet website and that executes a tax abatement agreement under this chapter shall provide on the website a direct link to the location of the agreement information published on the comptroller's Internet website under Section 403.0246, Government Code.
Added by Acts 2023, 88th Leg., R.S., Ch. 354 (S.B. 1340), Sec. 3, eff. January 1, 2024.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter B. Tax Abatement in Municipal Reinvestment Zone › Section 312.201. Designation of Reinvestment Zone

Sec. 312.201.  DESIGNATION OF REINVESTMENT ZONE.  (a)  The governing body of a municipality by ordinance may designate as a reinvestment zone an area, or real or personal property the use of which is directly related to outdoor advertising, in the taxing jurisdiction or extraterritorial jurisdiction of the municipality that the governing body finds satisfies the requirements of Section 312.202.
(b)  The ordinance must describe the boundaries of the zone and the eligibility of the zone for residential tax abatement or commercial-industrial tax abatement or tax increment financing as provided for in Chapter 311.
(c)  Area of a reinvestment zone designated for residential tax abatement or commercial-industrial tax abatement may be included in an overlapping or coincidental residential or commercial-industrial zone.  In that event, the zone in which the property is considered to be located for purposes of executing an agreement under Section 312.204 or 312.211 is determined by the comprehensive zoning ordinance, if any, of the municipality.
(d)  The governing body may not adopt an ordinance designating an area as a reinvestment zone until the governing body has held a public hearing on the designation and has found that the improvements sought are feasible and practical and would be a benefit to the land to be included in the zone and to the municipality after the expiration of an agreement entered into under Section 312.204 or 312.211, as applicable.  At the hearing, interested persons are entitled to speak and present evidence for or against the designation.  Not later than the seventh day before the date of the hearing, notice of the hearing must be:
(1)  published in a newspaper having general circulation in the municipality;  and
(2)  delivered in writing to the presiding officer of the governing body of each taxing unit that includes in its boundaries real property that is to be included in the proposed reinvestment zone.
(e)  A notice made under Subsection (d)(2) is presumed delivered when placed in the mail postage paid and properly addressed to the appropriate presiding officer.  A notice properly addressed and sent by registered or certified mail for which a return receipt is received by the sender is considered to have been delivered to the addressee.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 2, Sec. 14.08(a), eff. Aug. 28, 1989;  Acts 1997, 75th Leg., ch. 855, Sec. 10, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1333, Sec. 2, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter B. Tax Abatement in Municipal Reinvestment Zone › Section 312.2011. Enterprise Zone

Sec. 312.2011.  ENTERPRISE ZONE.  Designation of an area as an enterprise zone under Chapter 2303, Government Code constitutes designation of the area as a reinvestment zone under this subchapter without further hearing or other procedural requirements other than those provided by Chapter 2303, Government Code.
Added by Acts 1989, 71st Leg., ch. 1106, Sec. 28, eff. Aug. 28, 1989.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(22), eff. Sept. 1, 1995.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter B. Tax Abatement in Municipal Reinvestment Zone › Section 312.203. Expiration of Reinvestment Zone

Sec. 312.203.  EXPIRATION OF REINVESTMENT ZONE.  The designation of a reinvestment zone for residential or commercial-industrial tax abatement expires five years after the date of the designation and may be renewed for periods not to exceed five years, except that a reinvestment zone that is a state enterprise zone is designated for the same period as a state enterprise zone as provided by Chapter 2303, Government Code.  The expiration of the designation does not affect an existing tax abatement agreement made under this subchapter.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1995, 74th Leg., ch. 985, Sec. 12, eff. Sept. 1, 1995.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter B. Tax Abatement in Municipal Reinvestment Zone › Section 312.2041. Notice of Tax Abatement Agreement to Other Taxing Units

Sec. 312.2041.  NOTICE OF TAX ABATEMENT AGREEMENT TO OTHER TAXING UNITS.  (a)  Not later than the seventh day before the date on which a municipality enters into an agreement under Section 312.204 or 312.211, the governing body of the municipality or a designated officer or employee of the municipality shall deliver to the presiding officer of the governing body of each other taxing unit in which the property to be subject to the agreement is located a written notice that the municipality intends to enter into the agreement.  The notice must include a copy of the proposed agreement.
(b)  A notice is presumed delivered when placed in the mail postage paid and properly addressed to the appropriate presiding officer.  A notice properly addressed and sent by registered or certified mail for which a return receipt is received by the sender is considered to have been delivered to the addressee.
(c)  Failure to deliver the notice does not affect the validity of the agreement.
Added by Acts 1989, 71st Leg., ch. 2, Sec. 14.11(a), eff. Aug. 28, 1989.  Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 8, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 855, Sec. 11, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1333, Sec. 3, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter B. Tax Abatement in Municipal Reinvestment Zone › Section 312.207. Approval by Governing Body

Sec. 312.207.  APPROVAL BY GOVERNING BODY.  (a)  To be effective, an agreement made under this subchapter must be approved by the affirmative vote of a majority of the members of the governing body of the municipality or other taxing unit at a regularly scheduled meeting of the governing body.
(b)  On approval by the governing body, an agreement may be executed in the same manner as other contracts made by the municipality or other taxing unit.
(c)  In addition to any other requirement of law, the public notice of a meeting at which the governing body of a municipality or other taxing unit will consider the approval of a tax abatement agreement with a property owner must contain:
(1)  the name of the property owner and the name of the applicant for the tax abatement agreement;
(2)  the name and location of the reinvestment zone in which the property subject to the agreement is located;
(3)  a general description of the nature of the improvements or repairs included in the agreement; and
(4)  the estimated cost of the improvements or repairs.
(d)  The notice of a meeting required by this section must be given in the manner required by Chapter 551, Government Code, except that the notice must be provided at least 30 days before the scheduled time of the meeting.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1155 (H.B. 3143), Sec. 4, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter B. Tax Abatement in Municipal Reinvestment Zone › Section 312.208. Modification or Termination of Agreement

Sec. 312.208.  MODIFICATION OR TERMINATION OF AGREEMENT.  (a)  At any time before the expiration of an agreement made under this subchapter, the agreement may be modified by the parties to the agreement to include other provisions that could have been included in the original agreement or to delete provisions that were not necessary to the original agreement.  The modification must be made by the same procedure by which the original agreement was approved and executed.  The original agreement may not be modified to extend beyond 10 years from the date of the original agreement.
(b)  An agreement made under this subchapter may be terminated by the mutual consent of the parties in the same manner that the agreement was approved and executed.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.  Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 10, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 3 - Local Taxation › Subtitle B - Special Property Tax Provisions › Chapter 312 - Property Redevelopment and Tax Abatement Act › Subchapter B. Tax Abatement in Municipal Reinvestment Zone › Section 312.209. Application of Nonseverability Provision

Sec. 312.209.  APPLICATION OF NONSEVERABILITY PROVISION.  Section 2, Article 5, Chapter 221, Acts of the 69th Legislature, Regular Session, 1985, applies to the provisions of this subchapter that are derived from amendments to the Property Redevelopment and Tax Abatement Act made by Chapter 221, Acts of the 69th Legislature, Regular Session, 1985.
Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.