Texas
TX
Hidalgo County
County
2016
TIRZ/Chapter 312/Chapter 381
General Economic Development
(not specified)
Hidalgo County
Property Tax
(not specified)
(not specified)
$3,101,982
$0
$3,101,982
Hidalgo County does not comply with GASB 77 requirement to disclose one dollar figure for EACH program.
13230
Texas
TX
Matagorda County
County
2016
Chapter 312
General Economic Development
(not specified)
Matagorda County
Property Tax
(not specified)
(not specified)
$1,443,353
$0
$1,443,353
(none)
13231
Texas
TX
San Patricio County
County
2016
Chapter 312
General Economic Development
(not specified)
San Patricio County
Property Tax
(not specified)
(not specified)
$821,520
$0
$821,520
(none)
13232
Texas
TX
San Patricio County
County
2016
Chapter 381
General Economic Development
(not specified)
San Patricio County
Property Tax
(not specified)
(not specified)
$1,500,315
$0
$1,500,315
(none)
13233
Texas
TX
Victoria County
County
2016
Chapter 312
General Economic Development
(not specified)
Victoria County
Property Tax
(not specified)
(not specified)
$674,582
$0
$674,582
(none)
13234
Texas
TX
Alpine Independent School District
School district
2017
Tax Abatement
General Economic Development
(not specified)
Alpine Independent School District
Property Tax
(not specified)
(not specified)
$103,100
$0
$103,100
Does not appear that GASB 77 was adopted; no abatements disclosed.
13235
Texas
TX
Bexar County
County
2017
Various Property Tax Abatements Agreements
General Economic Development
Property Redevelopment and Tax Abatement Act
Bexar County, Texas
Property Tax
Tax Abatement
If the employment and/or capital investment level commitments are not met, taxes previously abated are subject to recapture by the County.
$1,944,771
$0
$1,944,771
CAFR provided breakdown by unnamed recipients.
13236
Texas
TX
Cit of Waco
Municipality
2017
Chapter 312 - Commercial - Real Property
General Economic Development
(not specified)
Waco
Property Tax
(not specified)
(not specified)
$28,872,935
$0
$28,872,935
(none)
13237
Texas
TX
City of Arlington
Municipality
2017
Chapter 313- Recruitment
General Economic Development
(not specified)
Arlington
Hotel Occupancy Tax
(not specified)
Yes
$10,000
$0
$10,000
(none)
13238
Texas
TX
City of Arlington
Municipality
2017
Chapter 313- Recruitment
General Economic Development
(not specified)
Arlington
Property Tax
(not specified)
Yes
$77,719
$0
$77,719
(none)
13239
Texas
TX
City of Arlington
Municipality
2017
Chapter 313 - Development
General Economic Development
(not specified)
Arlington
Property Tax
(not specified)
Yes
$173,360
$0
$173,360
(none)
13240
Texas
TX
City of Arlington
Municipality
2017
Chapter 313 - Retention
General Economic Development
(not specified)
Arlington
Sales Tax
(not specified)
Yes
$333,780
$0
$333,780
(none)
13241
Texas
TX
City of Arlington
Municipality
2017
Chapter 313 - Retention
General Economic Development
(not specified)
Arlington
Property Tax
(not specified)
Yes
$1,924,438
$0
$1,924,438
(none)
13242
Texas
TX
City of Arlington
Municipality
2017
Downtown TIF
General Economic Development
(not specified)
Arlington
Property Tax
(not specified)
(not specified)
$2,856,000
$0
$2,856,000
(none)
13243
Texas
TX
City of Austin
Municipality
2017
Chapter 380 Performance Based Economic Development Incentive Program
General Economic Development
Chapter 380 of the Texas Local Government Code
Austin, Texas
property taxes, sales taxes
Tax Abatement
(not specified)
$13,300,000
$0
$13,300,000
(none)
https://www.austintexas.gov/service/current-annual-comprehensive-financial-report
13244
Texas
TX
City of Carrollton
Municipality
2017
Chapter 380 - Hotel Occupancy Taxes
General Economic Development
(not specified)
Carrollton
Hotel Occupancy Tax
(not specified)
(not specified)
$211,051
$0
$211,051
(none)
13245
Texas
TX
City of Carrollton
Municipality
2017
Chapter 380 - Property Tax
General Economic Development
(not specified)
Carrollton
Property Tax
(not specified)
(not specified)
$1,871,573
$0
$1,871,573
(none)
13246
Texas
TX
City of Corpus Christi
Municipality
2017
Chapter 380
General Economic Development
(not specified)
Corpus Christi
Property Tax
(not specified)
(not specified)
$1,462,577
$0
$1,462,577
(none)
13247
Texas
TX
City of Corpus Christi
Municipality
2017
Property Tax Abatements
General Economic Development
(not specified)
Corpus Christi
Property Tax
(not specified)
(not specified)
$9,078,303
$0
$9,078,303
(none)
13248
Texas
TX
City of Dallas
Municipality
2017
Historic Preservation
General Economic Development
Dallas City Code, Article XI, "Historic Preservation Tax Exemptions and Economic Development Incentives for Historic Properties."
Dallas
Property Tax
Tax Abatement
(not specified)
$1,581,000
$0
$1,581,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13249
Texas
TX
City of Dallas
Municipality
2017
Tax Increment Financing
General Economic Development
Texas Tax Code Chapter 311, "Tax Increment Financing Act."
Dallas , Texas
Real Property Tax
Tax refund
TIF incentives may or may not have a recapture provision. Each project is negotiated separately.
$11,059,000
$0
$11,059,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13250
Texas
TX
City of Dallas
Municipality
2017
Public Private Partnership (PPP) Program
Job Creation/Retention
Texas Tax Code Chapter 312
City of Dallas
Real and/or Business Personal Tax; Retail Sales Taxes; Hotel Occupancy Tax
Tax refund
If there is failure to comply with the agreement and in the case of default, all taxes which otherwise would have been paid to the City without the benefit of tax abatement, including interest and penalties thereon, will become a debt to the City and shall become due.
$3,801,000
$0
$3,801,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13251
Texas
TX
City of Dallas
Municipality
2017
Public Private Partnership (PPP) Program
Job Creation/Retention
Texas Tax Code Chapter 312
City of Dallas
Real and/or Business Personal Tax; Retail Sales Taxes; Hotel Occupancy Tax
Tax refund
If there is failure to comply with the agreement and in the case of default, all taxes which otherwise would have been paid to the City without the benefit of tax abatement, including interest and penalties thereon, will become a debt to the City and shall become due.
$5,805,000
$0
$5,805,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13252
Texas
TX
City of El Paso
Municipality
2017
Chap 380 - Mixed Beverage City Tax Init
General Economic Development
(not specified)
El Paso
Mixed Beverage City Tax
(not specified)
(not specified)
$3,039
$0
$3,039
(none)
13253
Texas
TX
City of El Paso
Municipality
2017
Infill Dev Incentive Agree: Construction Sales & Use Tax Rebate
General Economic Development
(not specified)
El Paso
Sales & Use Tax
(not specified)
(not specified)
$11,884
$0
$11,884
(none)
13254
Texas
TX
City of El Paso
Municipality
2017
Chap 380 - City Sales & Use Tax Incentive
General Economic Development
(not specified)
El Paso
Sales & Use Tax
(not specified)
(not specified)
$14,595
$0
$14,595
(none)
13255
Texas
TX
City of El Paso
Municipality
2017
Sustainable City Center Incent: Property Tax Rebate
General Economic Development
(not specified)
El Paso
Property Tax
(not specified)
(not specified)
$53,064
$0
$53,064
(none)
13256
Texas
TX
City of El Paso
Municipality
2017
Chap 380 - Event Room Block Rate Incent
General Economic Development
(not specified)
El Paso
Hotel Occupancy Tax
(not specified)
(not specified)
$84,000
$0
$84,000
(none)
13257
Texas
TX
City of El Paso
Municipality
2017
Chap 380 - Parking Incentive
General Economic Development
(not specified)
El Paso
Parking Incentive
(not specified)
(not specified)
$100,000
$0
$100,000
(none)
13258
Texas
TX
City of El Paso
Municipality
2017
Sustainable City Center Incent: Constr Sale & Use Tax Rebate
General Economic Development
(not specified)
El Paso
Sales & Use Tax
(not specified)
(not specified)
$100,205
$0
$100,205
(none)
13259
Texas
TX
City of El Paso
Municipality
2017
Chap 380 - Property Tax Rebates
General Economic Development
(not specified)
El Paso
Property Tax
(not specified)
(not specified)
$158,798
$0
$158,798
(none)
13260
Texas
TX
City of El Paso
Municipality
2017
Chap 380 - City Hotel Occup Tax Rebate
General Economic Development
(not specified)
El Paso
Hotel Occupancy Tax
(not specified)
(not specified)
$221,230
$0
$221,230
(none)
13261
Texas
TX
City of El Paso
Municipality
2017
Muti-Family 380 Agree: Prop Tax Rebates
General Economic Development
(not specified)
El Paso
Property Tax
(not specified)
(not specified)
$987,401
$0
$987,401
(none)
13262
Texas
TX
City of El Paso
Municipality
2017
Impact Funds 380 Agreements
General Economic Development
(not specified)
El Paso
Property Tax
(not specified)
Yes
$2,850,921
$0
$2,850,921
(none)
13263
Texas
TX
City of El Paso
Municipality
2017
Chap 380 - Redevelopment Grant
General Economic Development
(not specified)
El Paso
Property Tax
(not specified)
(not specified)
$3,000,000
$0
$3,000,000
(none)
13264
Texas
TX
City of Fort Worth
Municipality
2017
Chapter 380 Agreement
General Economic Development
(not specified)
Fort Worth
Sales Tax
(not specified)
(not specified)
$1,049,000
$0
$1,049,000
(none)
13265
Texas
TX
City of Fort Worth
Municipality
2017
Chapter 380 Agreement
General Economic Development
(not specified)
Fort Worth
Hotel Occupancy Tax
(not specified)
(not specified)
$2,979,000
$0
$2,979,000
(none)
13266
Texas
TX
City of Fort Worth
Municipality
2017
Taxing Increment Reinvestment Zones (TIRZ)
General Economic Development
(not specified)
Fort Worth
Property Tax
(not specified)
(not specified)
$16,615,000
$0
$16,615,000
(none)
13267
Texas
TX
City of Fort Worth
Municipality
2017
Neighborhood Empowerment Zones (EZ)
General Economic Development (EZ)
Chapter 378 of the Texas Local Government Code
City of Fort Worth
Property Tax
(not specified)
(not specified)
$225,000
$0
$225,000
(none)
13268
Texas
TX
City of Garland
Municipality
2017
Chapter 312 - Property Tax Abatement
General Economic Development
(not specified)
Garland
Property Tax Tax
(not specified)
(not specified)
$547
$0
$547
(none)
13269
Texas
TX
City of Garland
Municipality
2017
Chapter 312 - Bus Personal Property Tax Abatement
General Economic Development
(not specified)
Garland
Business Personal Property Tax
(not specified)
(not specified)
$12,756
$0
$12,756
(none)
13270
Texas
TX
City of Garland
Municipality
2017
Chapter 380- Property Tax Tax
General Economic Development
(not specified)
Garland
Property Tax Tax
(not specified)
(not specified)
$193,618
$0
$193,618
(none)
13271
Texas
TX
City of Garland
Municipality
2017
Tax Increment Financing (TIF)
General Economic Development
(not specified)
Garland
Property Tax
(not specified)
(not specified)
$950,318
$0
$950,318
(none)
13272
Texas
TX
City of Garland
Municipality
2017
Chapter 380 - Sales Tax Abatement
General Economic Development
(not specified)
Garland
Sales Tax
(not specified)
(not specified)
$1,522,007
$0
$1,522,007
(none)
13273
Texas
TX
City of Houston
Municipality
2017
Chapter 312
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
(not specified)
(not specified)
$501,581
$0
$501,581
(none)
https://www.houstontx.gov/controller/acfr.html
13274
Texas
TX
City of Houston
Municipality
2017
Tax Increm Reinvest Zone (TIRZ)
General Economic Development
(not specified)
Houston, Texas
Property Tax
(not specified)
(not specified)
$134,600,000
$0
$134,600,000
(none)
https://www.houstontx.gov/controller/acfr.html
13275
Texas
TX
City of Irving
Municipality
2017
Chapter 312 Tax Abatements
General Economic Development
(not specified)
Irving
Property Tax
(not specified)
(not specified)
$479,010
$0
$479,010
(none)
13276
Texas
TX
City of Irving
Municipality
2017
Chapter 380 - Property Tax
General Economic Development
(not specified)
Irving
Property/Sales Tax
(not specified)
(not specified)
$10,236,490
$0
$10,236,490
(none)
13277
Texas
TX
City of Lubbock
Municipality
2017
Tax Increment Financing (TIRZ)
General Economic Development
(not specified)
Lubbock
Property Tax
(not specified)
(not specified)
$6,149,585
$0
$6,149,585
It is unclear whether Lubbock adopted GASB 77. Management report says city Finance Dept is responsible for tracking tax abatements; yet none are disclosed. TIF reporting occurs outside of GASB 77 and is noted here.
13278
Texas
TX
City of Plano
Municipality
2017
Sales Tax Abatement
General Economic Development
(not specified)
Plano
Sales Tax
(not specified)
(not specified)
$257,928
$0
$257,928
(none)
13279
Texas
TX
City of Plano
Municipality
2017
TIF - Chap 311/380 - PayGo
General Economic Development
(not specified)
Plano
Property Tax
(not specified)
(not specified)
$356,819
$0
$356,819
(none)
13280
Texas
TX
City of Plano
Municipality
2017
Chapter 380
General Economic Development
(not specified)
Plano
Property Tax
(not specified)
(not specified)
$1,480,760
$0
$1,480,760
(none)
13281
Texas
TX
City of Plano
Municipality
2017
Chapter 312
General Economic Development
(not specified)
Plano
Property Tax
(not specified)
(not specified)
$1,859,130
$0
$1,859,130
(none)
13282
Texas
TX
City of San Antonio
Municipality
2017
TIF/TIRZ
General Economic Development
(not specified)
San Antonio
Property Tax
(not specified)
(not specified)
$23,216
$0
$23,216
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13283
Texas
TX
City of San Antonio
Municipality
2017
General Economic Development
Chapter 380 of the Texas Local Government Code
City of San Antonio
Real and/or Personal Property Tax
(not specified)
(not specified)
$1,189,000
$0
$1,189,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13284
Texas
TX
City of San Antonio
Municipality
2017
Tax Abatement Program
General Economic Development
(not specified)
San Antonio
Property Tax
(not specified)
(not specified)
$6,412,000
$0
$6,412,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13285
Texas
TX
City of San Antonio
Municipality
2017
Center City Housng Incentive
Housing
(not specified)
San Antonio
Property Tax
(not specified)
(not specified)
$529,000
$0
$529,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13286
Texas
TX
City of San Antonio
Municipality
2017
Tax Increment Financing (TIF) Program - Non-Center City Housing Incentive Policy
Real estate development (commercial)
Chapter 311, 312 of the Texas Tax Code; Chapter 380 of the Local Government Code
City of San Antonio
Real and/or Personal Property Tax
(not specified)
(not specified)
$773,000
$0
$773,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13287
Texas
TX
City of Temple
Municipality
2017
Chapter 312 Tax Abatements
General Economic Development
(not specified)
Temple
Property Tax
(not specified)
(not specified)
$2,695,393
$0
$2,695,393
(none)
13288
Texas
TX
City of Waco
Municipality
2017
Chapter 312 - Residential
General Economic Development
(not specified)
Waco
Property Tax
(not specified)
(not specified)
$2,029,262
$0
$2,029,262
(none)
13289
Texas
TX
City of Waco
Municipality
2017
Chapter 312 - Commercial - Personal Property
General Economic Development
(not specified)
Waco
Property Tax
(not specified)
(not specified)
$12,582,871
$0
$12,582,871
(none)
13290
Texas
TX
Comal Independent School District
School district
2017
Chapter 313
General Economic Development
(not specified)
Comal Independent School District
M&O Tax
(not specified)
(not specified)
$567,326
$0
$567,326
Amount reported is net abatement, after all payments by company to District.
13291
Texas
TX
Dallas County
County
2017
Housing Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$221,000
$0
$221,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13292
Texas
TX
Dallas County
County
2017
Historic Preservation Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$266,000
$0
$266,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13293
Texas
TX
Dallas County
County
2017
Economic Development Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$640,000
$0
$640,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13294
Texas
TX
Deer Park Independent School District
School district
2017
Chapter 313
General Economic Development
(not specified)
Deer Park Independent School District
M&O Tax
(not specified)
(not specified)
$468,982
$0
$468,982
(none)
13295
Texas
TX
Floydada Independent School District
School district
2017
Chapter 313
General Economic Development
(not specified)
Floydada Independent School District
M&O Tax
(not specified)
(not specified)
$2,023,433
$0
$2,023,433
(none)
13296
Texas
TX
Fort Stockton Independent School District
School district
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$1,197,233
$0
$1,197,233
(none)
13297
Texas
TX
Gregory-Portland Independent School District
School district
2017
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
(not specified)
$2,783,320
$0
$2,783,320
(none)
13298
Texas
TX
Harris County
County
2017
Property Redevelopment and Tax Abatement Act
Job Creation/Retention
Property Redevelopment and Tax Abatement Act, Chapter 312
Harris County, Texas
Property Tax
Tax Abatement
termination of the agreement in the event its counterparty discontinues producing product as well as recapturing Property Tax abated in that calendar year
$235,231
$0
$235,231
(none)
https://auditor.testint.hctx.net/Pages/CAFR.aspx
13299
Texas
TX
Katy Independent School District
School district
2017
Foreign Trade Zone Exemption
(not specified)
Federal Law at 19 USC 81 O (e)
Katy Independent School District
(not specified)
(not specified)
(not specified)
$183,187
$62,399
$120,788
(none)
13300
Texas
TX
Katy Independent School District
School district
2017
Foreign Trade Zone Exemption
General Economic Development
Federal Law at 19 USC 81 O (e)
Katy Independent School District
Property Tax
(not specified)
(not specified)
$62,399
$0
$62,399
(none)
13301
Texas
TX
Manor Independent School District
School district
2017
Chapter 313
General Economic Development
(not specified)
Manor Independent School District
M&O Tax
(not specified)
(not specified)
$7,788,012
$0
$7,788,012
(none)
13302
Texas
TX
North East Independent School District
School district
2017
Chapter 313
General Economic Development
(not specified)
North East Independent School District
Interest & Sinking Tax
(not specified)
(not specified)
$96,959
$0
$96,959
(none)
13303
Texas
TX
Olney Independent School District
School district
2017
Tax Abatement
General Economic Development
(not specified)
Olney Independent School District
Property Tax
(not specified)
(not specified)
$2,305,663
$0
$2,305,663
Amount reported is net abatement, after all payments by company to District.
13304
Texas
TX
Port Arthur Independent School District
School district
2017
Chapter 313
General Economic Development
(not specified)
Port Arthur Independent School District
M&O Tax
(not specified)
(not specified)
$44,452,984
$0
$44,452,984
(none)
13305
Texas
TX
Royal Independent School District
School district
2017
Chapter 313
General Economic Development
(not specified)
Royal Independent School District
M&O Tax
(not specified)
(not specified)
$107,857
$0
$107,857
(none)
13306
Texas
TX
Seguin Independent School District
School district
2017
Chapter 313
General Economic Development
(not specified)
Seguin Independent School District
M&O Tax
(not specified)
(not specified)
$727,228
$0
$727,228
(none)
13307
Texas
TX
Sheldon Independent School District
School district
2017
Foundation School Program
General Economic Development
(not specified)
Sheldon ISD TX
State Reimbursement
(not specified)
(not specified)
$1,842,023
$0
$1,842,023
(none)
13308
Texas
TX
Tarrant County
County
2017
Retail Facility
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$119,000
$0
$119,000
$58,000 for hospital district
13309
Texas
TX
Tarrant County
County
2017
Mixed Use Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$125,000
$0
$125,000
$23,000 for hospital district
13310
Texas
TX
Tarrant County
County
2017
Convention Center Hotel
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$166,000
$0
$166,000
(none)
13311
Texas
TX
Tarrant County
County
2017
Multi-Family Residential Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
(not specified)
$377,000
$0
$377,000
$53,000 for hospital district
13312
Texas
TX
Tarrant County
County
2017
Corporate Offices/Data Center
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$439,000
$0
$439,000
$169,000 for hospital district
13313
Texas
TX
Tarrant County
County
2017
Manufacturing Facility
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$1,268,000
$0
$1,268,000
$563,000 for hospital district
13314
Texas
TX
Texas
State
2017
Texas Enterprise Zone (EZ) Programs
(not specified)
(not specified)
State of Texas
Hotel Occupancy Tax
(not specified)
(not specified)
$10,393,000
$0
$10,393,000
(none)
13315
Texas
TX
Texas
State
2017
Certified Rehabilitation Certified Historic Structures Credit
(not specified)
(not specified)
State of Texas
Franchise Tax
(not specified)
(not specified)
$36,596,000
$0
$36,596,000
(none)
13316
Texas
TX
Texas
State
2017
Texas Enterprise Zone (EZ) Programs
(not specified)
(not specified)
State of Texas
Sales & Use Tax
(not specified)
(not specified)
$55,139,000
$0
$55,139,000
(none)
13317
Texas
TX
Texas
State
2017
Texas Data Center Program Exemption
(not specified)
(not specified)
State of Texas
Sales & Use Tax
(not specified)
Yes
$78,379,000
$0
$78,379,000
(none)
13318
Texas
TX
Texas
State
2017
Agricultural and Timber Programs: Agircultural Products Not Covered by Blanket Exemptions
(not specified)
(not specified)
State of Texas
Sales & Use Tax
(not specified)
(not specified)
$91,099,000
$0
$91,099,000
(none)
13319
Texas
TX
Texas
State
2017
Agricultural and Timber Programs: Agricultural Machinery and Equipment
(not specified)
(not specified)
State of Texas
Sales & Use Tax
(not specified)
(not specified)
$113,900,000
$0
$113,900,000
(none)
13320
Texas
TX
Texas
State
2017
Research and Development Tax Credit Program (Exemptions)
(not specified)
(not specified)
State of Texas
Sales & Use Tax
(not specified)
(not specified)
$149,100,000
$0
$149,100,000
(none)
13321
Texas
TX
Texas
State
2017
Research and Development Tax Credit Program (Credits)
(not specified)
(not specified)
State of Texas
Franchise Tax
(not specified)
(not specified)
$170,566,000
$0
$170,566,000
(none)
13322
Texas
TX
Texas
State
2017
Agricultural and Timber Programs: Timber Products
Agricultural development
Texas Tax Code Section 151.3162
State of Texas
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$30,849,000
$0
$30,849,000
(none)
13323
Texas
TX
Texas
State
2017
Agricultural and Timber Programs: Farm/Timber Use-Motor Vehicle
Agricultural development
Texas Tax Code Section 152.091
State of Texas
Motor Vehicle Sales and use Tax
Tax Exemption
(no provisions for recapture)
$33,795,000
$0
$33,795,000
(none)
13324
Texas
TX
Travis County
County
2017
Various Property Tax Rebatements Agreements
General Economic Development
Texas Local Government Code, Chapter 381, Texas Tax Code, Chapter 312,
Travis County, Texas
Property Tax
Tax Abatement
(not specified)
$433,925
$0
$433,925
(none)
https://financialtransparency.traviscountytx.gov/FinancialDocuments
13325
Texas
TX
Travis County
County
2017
Various Property Tax Rebatements Agreements
General Economic Development
Texas Local Government Code, Chapter 381, Texas Tax Code, Chapter 312,
Travis County, Texas
Property Tax
Tax Rebate
(not specified)
$8,672,955
$0
$8,672,955
(none)
https://financialtransparency.traviscountytx.gov/FinancialDocuments
13326
Texas
TX
Woodville Independent School District
School district
2017
Chapter 313
General Economic Development
(not specified)
Woodville Independent School District
M&O Tax
(not specified)
(not specified)
$969,810
$0
$969,810
(none)
13327
Texas
TX
Yoakum Independent School District
School district
2017
Chapter 313
General Economic Development
(not specified)
Yoakum Independent School District
M&O Tax
(not specified)
(not specified)
$4,600,110
$0
$4,600,110
(none)
13328
Texas
TX
Bexar County
County
2018
Various Property Tax Abatements Agreements
General Economic Development
Property Redevelopment and Tax Abatement Act
Bexar County, Texas
Property Tax
Tax Abatement
If the employment and/or capital investment level commitments are not met, taxes previously abated are subject to recapture by the County.
$2,054,563
$0
$2,054,563
CAFR provided breakdown by unnamed recipients.
13329
Texas
TX
City of Arlington
Municipality
2018
Tax Abatement - Recruitment
Business attraction/retention/expansion
Chapter 312 of the Texas Tax Code; City’s Policy Statement for Tax Abatement; VTCA Local Government Code Chapter 380; City’s Chapter 380 Economic Development Programs Policies and Procedures
City of Arlington
Property Tax; Sales Tax; Hotel Occupancy Tax
(not specified)
the agreement enters a breach status, and the City provides a 30-60-day cure period. If the recipient fails to cure the breach, the City may terminate the abatement agreement and recapture any taxes abated per the terms of the agreement
$198,372
$0
$198,372
(none)
13330
Texas
TX
City of Arlington
Municipality
2018
Tax Abatement - Retention
Business attraction/retention/expansion
Chapter 312 of the Texas Tax Code; City’s Policy Statement for Tax Abatement; VTCA Local Government Code Chapter 380; City’s Chapter 380 Economic Development Programs Policies and Procedures
City of Arlington
Property Tax; Sales Tax; Hotel Occupancy Tax
(not specified)
the agreement enters a breach status, and the City provides a 30-60-day cure period. If the recipient fails to cure the breach, the City may terminate the abatement agreement and recapture any taxes abated per the terms of the agreement
$3,895,735
$0
$3,895,735
(none)
13331
Texas
TX
City of Arlington
Municipality
2018
Tax Abatement - Development and Redevelopment
General Economic Development
Chapter 312 of the Texas Tax Code; City’s Policy Statement for Tax Abatement; VTCA Local Government Code Chapter 380; City’s Chapter 380 Economic Development Programs Policies and Procedures
City of Arlington
Property Tax; Sales Tax; Hotel Occupancy Tax
(not specified)
the agreement enters a breach status, and the City provides a 30-60-day cure period. If the recipient fails to cure the breach, the City may terminate the abatement agreement and recapture any taxes abated per the terms of the agreement
$103,767
$0
$103,767
(none)
13332
Texas
TX
City of Austin
Municipality
2018
Chapter 380 Performance Based Economic Development Incentive Program
General Economic Development
Chapter 380 of the Texas Local Government Code
Austin, Texas
property taxes, sales taxes
Tax Abatement
(not specified)
$10,200,000
$0
$10,200,000
(none)
https://www.austintexas.gov/service/current-annual-comprehensive-financial-report
13333
Texas
TX
City of Corpus Christi
Municipality
2018
Chapter 380 Economic Development Incentive Agreements
General Economic Development
Article III, Section 52-z of the Texas Constitution; Chapter 380 of the Texas Local Government Code (Chapter 380)
City of Corpus Christi
Property Tax; Sales Tax; Hotel Occupancy Tax
(not specified)
(not specified)
$1,259,199
$0
$1,259,199
(none)
13334
Texas
TX
City of Corpus Christi
Municipality
2018
Property Tax Abatements
Job Creation/Retention
Chapter 312 of the Texas Tax Code
City of Corpus Christi
Property Tax
(not specified)
(not specified)
$182,336
$0
$182,336
(none)
13335
Texas
TX
City of Dallas
Municipality
2018
Historic Preservation
General Economic Development
Dallas City Code, Article XI, "Historic Preservation Tax Exemptions and Economic Development Incentives for Historic Properties."
Dallas
Property Tax
Tax Abatement
(not specified)
$1,534,000
$0
$1,534,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13336
Texas
TX
City of Dallas
Municipality
2018
Tax Increment Financing
General Economic Development
Texas Tax Code Chapter 311, "Tax Increment Financing Act."
Dallas , Texas
Real Property Tax
Tax refund
TIF incentives may or may not have a recapture provision. Each project is negotiated separately.
$30,039,000
$0
$30,039,000
Receipients available in CAFR
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13337
Texas
TX
City of Dallas
Municipality
2018
Public Private Partnership (PPP) Program
Job Creation/Retention
Texas Tax Code Chapter 312
City of Dallas
Real and/or Business Personal Tax; Retail Sales Taxes; Hotel Occupancy Tax
Tax refund
If there is failure to comply with the agreement and in the case of default, all taxes which otherwise would have been paid to the City without the benefit of tax abatement, including interest and penalties thereon, will become a debt to the City and shall become due.
$9,734,000
$0
$9,734,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13338
Texas
TX
City of El Paso
Municipality
2018
Multi-Family 380 Agreements
Affordable Housing
Chapter 380 of the Texas Local Government Code
City of El Paso
Property Tax
(not specified)
(N/A - performance-based)
$537,293
$0
$537,293
(none)
13339
Texas
TX
City of El Paso
Municipality
2018
Infill Development Incentive Agreements
Construction/rehabilitation
Chapter 380 of the Texas Local Government Code; State of Texas Property Redevelopment and Tax Abatement Act, Chapter 312 of the Texas Tax Code
City of El Paso
Construction Sales and Use Tax
(not specified)
Agreement termination; recapture; penalty payments
$33,726
$0
$33,726
(none)
13340
Texas
TX
City of El Paso
Municipality
2018
Sustainable City Center Incentives
General Economic Development
Subsection 20.10.280(C) of the City Code
City of El Paso
Property Tax; Retail Sales and Use Tax
(not specified)
Agreement termination; recapture; penalty payments
$36,526
$0
$36,526
already sunset
13341
Texas
TX
City of El Paso
Municipality
2018
Tax Abatement 380 Agreements
General Economic Development
Chapter 380 of the Texas Local Government Code
City of El Paso
Property Tax; Sales and Use Tax; Hotel Occupancy Tax; Grants
(not specified)
(not specified)
$4,715,528
$0
$4,715,528
Receipients available in CAFR
13342
Texas
TX
City of El Paso
Municipality
2018
Impact Fund 380 Agreements
Job Creation/Retention
Chapter 380 of the Texas Local Government Code; Section 213.002 of the Texas Local Government Code).
City of El Paso
Fund
(not specified)
(not specified)
$4,042,002
$0
$4,042,002
(none)
13343
Texas
TX
City of Fort Worth
Municipality
2018
Economic Development Program Grant Agreements
Business attraction/retention/expansion
Chapter 380 of the Texas Local Government Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax; Sales Tax; Hotel Occupancy Tax
(not specified)
Agreement termination
$15,851,360
$0
$15,851,360
(none)
13344
Texas
TX
City of Fort Worth
Municipality
2018
Neighborhood Empowerment Zones (EZ)
General Economic Development (EZ)
Chapter 378 of the Texas Local Government Code
City of Fort Worth
Property Tax
(not specified)
Agreement termination
$228,199
$0
$228,199
(none)
13345
Texas
TX
City of Fort Worth
Municipality
2018
Tax Abatement Agreements
Residential tax relief
Chapter 312 of the Texas Tax Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax
(not specified)
Agreement termination
$1,661,822
$0
$1,661,822
(none)
13346
Texas
TX
City of Garland
Municipality
2018
Tax Rebate - Chapter 380
General Economic Development
Chapter 380 of the Texas Local Government Code
City of Garland
Property Tax Tax; Business Personal Property Tax; Sales Tax
(not specified)
Agreement termination; repayment
$1,816,761
$0
$1,816,761
15 active agreements
13347
Texas
TX
City of Houston
Municipality
2018
Chapter 312
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
(not specified)
(not specified)
$1,214,427
$0
$1,214,427
(none)
https://www.houstontx.gov/controller/acfr.html
13348
Texas
TX
City of Houston
Municipality
2018
Tax Increm Reinvest Zone (TIRZ)
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
Tax diversion
(not specified)
$139,600,000
$0
$139,600,000
(none)
https://www.houstontx.gov/controller/acfr.html
13349
Texas
TX
City of Irving
Municipality
2018
General Economic Development - Chapter 380
General Economic Development
Chapter 380 of the Texas Local Government Code
City of Irving
Property Tax; Sales Tax
(not specified)
(not specified)
$9,840,169
$0
$9,840,169
(none)
13350
Texas
TX
City of Irving
Municipality
2018
Tax Abatement - Chapter 312
Residential tax relief
Chapter 312 of the Texas Tax Code
City of Irving
Property Tax
(not specified)
(not specified)
$68,260
$0
$68,260
(none)
13351
Texas
TX
City of Plano
Municipality
2018
Economic Development
General Economic Development
Chapter 380 of the Texas Local Government Code
City of Plano
Property Tax
(not specified)
(not specified)
$12,622,684
$0
$12,622,684
(none)
13352
Texas
TX
City of Plano
Municipality
2018
Tax Increment Financing (TIF)
General Economic Development (TIF)
Chapter 311 of the State of Texas Code
City of Plano
Property Tax - TIF
(not specified)
(N/A - TIF)
$3,443,743
$0
$3,443,743
(none)
13353
Texas
TX
City of Plano
Municipality
2018
Tax Abatements
Residential tax relief
Chapter 312 of the Texas Tax Code
City of Plano
Real Property Tax; Business Personal Property Tax
(not specified)
(not specified)
$1,983,698
$0
$1,983,698
(none)
13354
Texas
TX
City of San Antonio
Municipality
2018
Economic Development Incentive Fund (EDIF) Program
General Economic Development
Chapter 380 of the Texas Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Assessment reduction
Agreement termination
$1,039,000
$0
$1,039,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13355
Texas
TX
City of San Antonio
Municipality
2018
City Tax Abatement Program - Chapter 312
Job Creation/Retention
Chapter 312 of the Texas Tax Code
City of San Antonio
Real Property Tax; Business Personal Property Tax
Assessment reduction; credit
Agreement termination
$4,665,000
$0
$4,665,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13356
Texas
TX
City of San Antonio
Municipality
2018
Tax Increment Financing (TIF) Program - Non-Center City Housing Incentive Policy
Real estate development (commercial)
Chapter 311, 312 of the Texas Tax Code; Chapter 380 of the Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Tax reimbursement
(N/A - TIF)
$780,000
$0
$780,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13357
Texas
TX
City of San Antonio
Municipality
2018
Tax Increment Financing (TIF) Program - Center City Housing Incentive Policy
Real estate development (commercial)
Chapter 311 of the Texas Tax Code; Chapter 380 of the Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Tax reimbursement
(N/A - TIF)
$1,346,000
$0
$1,346,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13358
Texas
TX
Collin County
County
2018
Various tax abatement agreements
Business attraction/retention/expansion
Section 312 of the State of Texas Tax Code
Collin County, Texas
Property Tax
Tax Abatement
no provisions for recapture
$1,194,618
$0
$1,194,618
23 businesses listed in CAFR
13359
Texas
TX
Dallas County
County
2018
Historic Preservation Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$201,000
$0
$201,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13360
Texas
TX
Dallas County
County
2018
Housing Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$240,000
$0
$240,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13361
Texas
TX
Dallas County
County
2018
Economic Development Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$489,000
$0
$489,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13362
Texas
TX
El Paso County
County
2018
Chapter 381 Agreements
General Economic Development
Texas Local Government Code, Chapter 381
El Paso County, Texas
Property Tax; Sales, Use, or Occupational Taxes
Tax Rebate
If a project is not completed as specified, or the terms of the agreement are not met, the County has the right to cancel or amend agreements, recapture any rebated or exempted taxes, and assess penalty payments for the amounts previously secured by County liens against the property and all previously waived fees and abated/rebated taxes shall become due to the County.
$1,795,639
$0
$1,795,639
Recipients above a threshold are listed in CAFR
13363
Texas
TX
El Paso County
County
2018
Agreement with Hotel Don Quixote
(not specified)
(not specified)
City of El Paso, Texas
Property Tax
Tax Abatement
(not specified)
$53,487
$0
$53,487
(none)
13364
Texas
TX
Fort Bend County
County
2018
Chapter 312 Agreements
Job Creation/Retention
Texas Property Code Chapter 312
Fort Bend County, Texas
Property Tax
Tax Abatement
Any abatement agreement may be terminated and all taxes previously abated by virtue of the agreement will be recaptured and paid within thirty (30) days of the termination in the event that the company or individual violates the agreement.
$1,572,974
$0
$1,572,974
(none)
13365
Texas
TX
Harris County
County
2018
Property Redevelopment and Tax Abatement Act
Job Creation/Retention
Property Redevelopment and Tax Abatement Act, Chapter 312
Harris County, Texas
Property Tax
Tax Abatement
termination of the agreement in the event its counterparty discontinues producing product as well as recapturing Property Tax abated in that calendar year
$178,521
$0
$178,521
CAFR provided breakdown by unnamed recipients: "two ... were manufacturing facilities, which were granted exemptions that converted to property tax abatements ranging from $17,922 to $144,213 and totaling $162,135. Two of the entities were a regional distribution facilities, which were also granted an exemption that converted to a property tax abatement of $16,385."
https://auditor.testint.hctx.net/Pages/CAFR.aspx
13366
Texas
TX
Hidalgo County
County
2018
Chapter 311 Tax Increment Reinvestment Zone (TIRZ); Chapter 312 Tax abatement agreements; Chapter 381 agreements
General Economic Development
Tax Code Chapter 311, Tax Code Chapter 312, and Local Government Code Chapter 381
Hidalgo County, Texas
Property Tax
Tax Abatement
(not specified)
$5,439,131
$0
$5,439,131
(none)
13367
Texas
TX
Katy Independent School District
School district
2018
Foreign Trade Zone Exemption
General Economic Development
Federal Law at 19 USC 81 O (e)
Katy Independent School District
Property Tax Tax
Tax Exemption
(not specified)
$186,283
$63,454
$122,829
CAFR does not disclose the amount of state funding that is to be provided.
13368
Texas
TX
Montgomery County
County
2018
Chapter 312 Agreements
Job Creation/Retention
Texas Tax Code, Title 3. Subtitle B, Chapter 312
Montgomery County, Texas
Property Tax
Tax abatements
(not specified)
$2,276,553
$0
$2,276,553
Including 20 entities
13369
Texas
TX
Port Arthur Independent School District
School district
2018
Chapter 313
General Economic Development
(not specified)
Port Arthur Indep School District
Property Tax
(not specified)
(not specified)
$44,452,984
$0
$44,452,984
(none)
13370
Texas
TX
Tarrant County
County
2018
Mixed Use Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$63,000
$0
$63,000
$23,000 for hospital district
13371
Texas
TX
Tarrant County
County
2018
Multi-Family Residential Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
(not specified)
$111,000
$0
$111,000
$53,000 for hospital district
13372
Texas
TX
Tarrant County
County
2018
Retail Facility
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$135,000
$0
$135,000
$58,000 for hospital district
13373
Texas
TX
Tarrant County
County
2018
Convention Center Hotel
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$158,000
$0
$158,000
(none)
13374
Texas
TX
Tarrant County
County
2018
Corporate Offices/Data Center
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$572,000
$0
$572,000
$169,000 for hospital district
13375
Texas
TX
Tarrant County
County
2018
Manufacturing Facility
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$1,175,000
$0
$1,175,000
$563,000 for hospital district
13376
Texas
TX
Texas
State
2018
Agricultural and Timber Programs: Timber Products
Agricultural development
Texas Tax Code Section 151.3162
State of Texas
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$31,600,000
$0
$31,600,000
(none)
13377
Texas
TX
Texas
State
2018
Agricultural and Timber Programs: Farm/Timber Use-Motor Vehicle
Agricultural development
Texas Tax Code Section 152.091
State of Texas
Motor Vehicle Sales and use Tax
Tax Exemption
(no provisions for recapture)
$33,795,000
$0
$33,795,000
(none)
13378
Texas
TX
Texas
State
2018
Agricultural and Timber Programs: Agricultural Machinery and Equipment
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$117,000,000
$0
$117,000,000
(none)
13379
Texas
TX
Texas
State
2018
Agricultural and Timber Programs: Agircultural Products Not Covered by Blanket Exemptions
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$553,500,000
$0
$553,500,000
(none)
13380
Texas
TX
Texas
State
2018
Texas Enterprise Zone (EZ) Programs
General Economic Development (EZ)
Texas Tax Code Section 151.429
State of Texas
Sales and Use Tax; Hotel Occupancy Tax
Tax refund/rebate
Rebate is conditioned on project maintaining at least the same level of employment of qualified employees as existed at the time it qualified for the refund for a period of three years from that date. If the Comptroller's Office certifies that the level of employment has not been maintained, the Comptroller's Office shall assess that portion of the refund made attributable to any such decrease in employment, including penalty and interest from the date of the refund. No provisions for recapture for hotels.
$50,861,000
$0
$50,861,000
(none)
13381
Texas
TX
Texas
State
2018
Certified Rehabilitation Certified Historic Structures Credit
Historic Preservation
Texas Tax Code Section 171.904-171.909
State of Texas
Franchise Tax
Tax Credit
(no provisions for recapture)
$95,263,000
$0
$95,263,000
(none)
13382
Texas
TX
Texas
State
2018
Research and Development Tax Credit Program (Exemptions)
Research and development
Texas Tax Code Section 151.3182
State of Texas
Sales and Use Tax
Tax Exemption
Whenever the Comptroller or the registrant cancels or otherwise terminates the registration number, the registrant will be required to pay the tax, penalty, and interest due from the date of purchase on all ineligible tax-free purchases.
$152,100,000
$0
$152,100,000
(none)
13383
Texas
TX
Texas
State
2018
Research and Development Tax Credit Program (Credits)
Research and development
Texas Tax Code Section 171.654
State of Texas
Franchise Tax
Tax Credit
(no provisions for recapture)
$203,374,000
$0
$203,374,000
(none)
13384
Texas
TX
Texas
State
2018
Texas Data Center Program Exemption
Technology (data center)
Texas Tax Code Section 151.359 and 151.3595
State of Texas
Sales and Use Tax
Tax Exemption
Each entity or person that has their registration number revoked is liable for the state sales and use tax, including penalty and interest from the date of purchase, on all taxfree purchases made under the qualified data center exemption.
$83,683,000
$0
$83,683,000
(none)
13385
Texas
TX
Travis County
County
2018
Various Property Tax Rebatements Agreements
General Economic Development
Texas Local Government Code, Chapter 381, Texas Tax Code, Chapter 312,
Travis County, Texas
Property Tax
Tax Abatement
(not specified)
$367,820
$0
$367,820
(none)
https://financialtransparency.traviscountytx.gov/FinancialDocuments
13386
Texas
TX
Travis County
County
2018
Various Property Tax Rebatements Agreements
General Economic Development
Texas Local Government Code, Chapter 381, Texas Tax Code, Chapter 312,
Travis County, Texas
Property Tax
Tax Rebate
(not specified)
$7,559,168
$0
$7,559,168
(none)
https://financialtransparency.traviscountytx.gov/FinancialDocuments
13387
Texas
TX
Adrian Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Adrian ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$393,394
$0
$393,394
Despite a revenue loss the district received a collective payment of $10,000 from both agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement made with Spinning Spur Wind II LLC in 2013.
13388
Texas
TX
Adrian Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Adrian ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,147,436
$0
$2,147,436
Despite a revenue loss the district received a collective payment of $10,000 from both agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement made with Spinning Spur Wind II LLC in 2013.
13389
Texas
TX
Angleton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Angleton Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$641,700
Value limitation period will not begin until 2020.
13390
Texas
TX
Angleton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Angleton Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$632,745
Value limitation period will not begin until 2019.
13391
Texas
TX
Archer City Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Archer City ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$555,174
$50,000
$505,174
Agreement with Windhorst-2 made in 2011.
13392
Texas
TX
Archer City Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Archer City ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,215,144
$60,610
$1,154,534
Agreement with Briar Creek, LLC made in 2012
13393
Texas
TX
Baird Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Baird Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
Value limitation period will not begin until 2019.
13394
Texas
TX
Barbers Hill Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act, Texas Tax Code Title 3. Subtitle B. Chapter 313
Barbers Hill Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$55,233,858
$0
$55,233,858
CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments company will also compensate the District for the loss of M&O revenue, reimburse the District for all non-reimbursed costs for extraordinary education related expenses not funded by state aid, and compensate the District for the greater of $100 per student per average daily attendance (ADA) or $50,000 during the term of the agreement, but does not disclose these amounts. Agreement made in 2009.
13395
Texas
TX
Beaumont Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Beaumont Independent School District
Property Tax
(not specified)
(not specified)
$250,819
$0
$250,819
Value limitation period began in 2015. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13396
Texas
TX
Beaumont Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Beaumont Independent School District
Property Tax
(not specified)
(not specified)
$1,230,768
$0
$1,230,768
Value limitation period began in 2015. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13397
Texas
TX
Beaumont Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Beaumont Independent School District
Property Tax
(not specified)
(not specified)
$3,008,347
$0
$3,008,347
Value limitation period began in 2017. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13398
Texas
TX
Beaumont Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Beaumont Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$284,145
$0
$284,145
Value limitation period began in 2017. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13399
Texas
TX
Bexar County
County
2019
Various Property Tax Abatements Agreements
General Economic Development
Property Redevelopment and Tax Abatement Act
Bexar County, Texas
Property Tax
Tax Abatement
If the employment and/or capital investment level commitments are not met, taxes previously abated are subject to recapture by the County.
$2,084,526
$0
$2,084,526
CAFR provided breakdown by unnamed recipients.
13400
Texas
TX
Big Spring Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Big Spring Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$1,040,394
$0
$1,040,394
CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts. Agreement made in 2014.
13401
Texas
TX
Blackwell CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Blackwell CISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,613,996
Agreement made with FPL Energy Horse Hollow Wind in 2006.
13402
Texas
TX
Blackwell CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Blackwell CISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$323,542
Agreement with Turkey Track Wind made in 2007.
13403
Texas
TX
Blanket Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Blanket ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$104,000
$50,000
$54,000
Agreement with Logan's Gap Wind I made in 2013.
13404
Texas
TX
Borden County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Borden County Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$297,130
$104,501
$192,629
There is additional state funding in the amount of $297,130. Agreement made in 2007. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13405
Texas
TX
Borden County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Borden County Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,509,297
$85,238
$1,424,059
Agreement made in 2015. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13406
Texas
TX
Borger Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Borger Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$3,089,839
$281,703
$2,808,136
Agreement made in 2013.
13407
Texas
TX
Bovina Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Bovina Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$147,045
$46,320
$100,725
There is additional state funding in the amount of $229,320. Agreement made in 2013.
13408
Texas
TX
Brackett Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Brackett Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$421,200
$94,786
$326,414
Agreement made in 2013.
13409
Texas
TX
Brackett Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Brackett Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$782,611
$129,197
$653,414
Agreement made in 2009.
13410
Texas
TX
Brady Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Brady Independent School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$590,861
$590,861
$0
Value limitation period began in 2018.
13411
Texas
TX
Brazos Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazos Independent School District
Property Tax
(not specified)
(not specified)
$7,306,349
$0
$7,306,349
CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts.Value limitation period began in 2019.
13412
Texas
TX
Brazosport Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazosport Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$342,268
$35,343
$306,925
Agreement made in 2012.
13413
Texas
TX
Brazosport Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazosport Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$504,528
$50,453
$454,075
Agreement made in 2012.
13414
Texas
TX
Brazosport Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazosport Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$775,983
$121,945
$654,038
Agreement made in 2014.
13415
Texas
TX
Brazosport Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazosport Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$1,422,426
$835,259
$587,167
Agreement made in 2013.
13416
Texas
TX
Brazosport Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazosport Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$7,699,868
$873,093
$6,826,775
Agreement made in 2011.
13417
Texas
TX
Brazosport Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Brazosport Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$8,683,165
$6,968,939
$1,714,226
Agreement made in 2012.
13418
Texas
TX
Bryson Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Bryson ISD
Property Tax Tax
(not specified)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$826,875
$499,847
$327,028
Agreement with Senate Wind Farm, LLC made in 2010.
13419
Texas
TX
Calallen Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Calallen Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,185,570
$610,052
$575,518
Value limitation period began in 2016.
13420
Texas
TX
Calallen Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Calallen Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$5,627,461
$1,949,262
$3,678,199
Value limitation period began in 2016.
13421
Texas
TX
Calhoun County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Calhoun County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$371,804
$168,473
$203,331
Value limitation period began in 2015.
13422
Texas
TX
Calhoun County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Calhoun County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,906,930
$1,746,494
$160,436
Value limitation period began in 2018.
13423
Texas
TX
Calhoun County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Calhoun County Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$367,600
Value limitation period began in 2018.
13424
Texas
TX
Canadian Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Canadian ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$60,590
$85,042
$0
Agreement with Miami Wind Project made in 2013.
13425
Texas
TX
Canyon Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Canyon Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,251,135
$1,122,576
$128,559
Agreement made in 2015.
13426
Texas
TX
Channelview Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Channelview Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
The Agreement provides for recapture along with penalty and interest costs in the event of a material breach.
$11,000,000
$0
$11,000,000
CAFR does not disclose revenue protection payment or supplemental payment amounts. Gross revenue loss is an approximate amount. Agreement began in 2015.
13427
Texas
TX
Childress Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Childress Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$106,900
(none)
13428
Texas
TX
Chillicothe Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Chillicothe ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$572,286
$57,513
$514,773
Agreement with Blue Wind Farm III LLC made in 2012.
13429
Texas
TX
Chillicothe Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Chillicothe ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
Agreement with Blue Wind Farm III LLC made in 2019.
13430
Texas
TX
Christoval Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Christoval Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$125,975
$63,157
$62,818
Value limitation period began in 2011.
13431
Texas
TX
City of Austin
Municipality
2019
Chapter 380 Performance Based Economic Development Incentive Program
General Economic Development
Chapter 380 of the Texas Local Government Code
Austin, Texas
property taxes, sales taxes
Tax Abatement
(not specified)
$9,300,000
$0
$9,300,000
(none)
https://www.austintexas.gov/service/current-annual-comprehensive-financial-report
13432
Texas
TX
City of Dallas
Municipality
2019
Historic Preservation
General Economic Development
Dallas City Code, Article XI, "Historic Preservation Tax Exemptions and Economic Development Incentives for Historic Properties."
Dallas
Property Tax
Tax Abatement
(not specified)
$1,468,000
$0
$1,468,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13433
Texas
TX
City of Dallas
Municipality
2019
Tax Increment Financing
General Economic Development
Texas Tax Code Chapter 311, "Tax Increment Financing Act."
Dallas , Texas
Real Property Tax
Tax refund
TIF incentives may or may not have a recapture provision. Each project is negotiated separately.
$43,723,000
$0
$43,723,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13434
Texas
TX
City of Dallas
Municipality
2019
Public Private Partnership (PPP) Program
Job Creation/Retention
Texas Tax Code Chapter 312
City of Dallas
Real and/or Business Personal Tax; Retail Sales Taxes; Hotel Occupancy Tax
Tax refund
If there is failure to comply with the agreement and in the case of default, all taxes which otherwise would have been paid to the City without the benefit of tax abatement, including interest and penalties thereon, will become a debt to the City and shall become due.
$9,647,000
$0
$9,647,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13435
Texas
TX
City of Fort Worth
Municipality
2019
Economic Development Program Grant Agreements
Business attraction/retention/expansion
Chapter 380 of the Texas Local Government Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax; Sales Tax; Hotel Occupancy Tax
(not specified)
(not specified)
$23,895,274
$0
$23,895,274
(none)
13436
Texas
TX
City of Fort Worth
Municipality
2019
Chapter 312 Tax Abatement Agreements
General Economic Development
(not specified)
Fort Worth, Texas
(not specified)
(not specified)
(not specified)
$4,225,907
$0
$4,225,907
(none)
13437
Texas
TX
City of Fort Worth
Municipality
2019
Neighborhood Empowerment Zones (EZ)
General Economic Development (EZ)
Chapter 378 of the Texas Local Government Code
City of Fort Worth
Property Tax
(not specified)
(not specified)
$426,720
$0
$426,720
(none)
13438
Texas
TX
City of Houston
Municipality
2019
Chapter 312
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
Tax diversion
(not specified)
$800,736
$0
$800,736
(none)
https://www.houstontx.gov/controller/acfr.html
13439
Texas
TX
City of Houston
Municipality
2019
Tax Increm Reinvest Zone (TIRZ)
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
Tax diversion
(not specified)
$417,900,000
$0
$417,900,000
(none)
https://www.houstontx.gov/controller/acfr.html
13440
Texas
TX
City of San Antonio
Municipality
2019
Tax Increment Financing - Non-Center City Housing Incentive Policy
General Economic Development
(not specified)
San Antonio, Texas
(not specified)
(not specified)
(not specified)
$840,000
$0
$840,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13441
Texas
TX
City of San Antonio
Municipality
2019
Economic Development Incentive Fund (EDIF) Program
General Economic Development
Chapter 380 of the Texas Local Government Code
City of San Antonio
Real and/or Personal Property Tax
(not specified)
(not specified)
$1,174,000
$0
$1,174,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13442
Texas
TX
City of San Antonio
Municipality
2019
Tax Increment Financing - Center City Housing Incentive Policy
General Economic Development
(not specified)
San Antonio, Texas
(not specified)
(not specified)
(not specified)
$1,811,000
$0
$1,811,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13443
Texas
TX
City of San Antonio
Municipality
2019
City Tax Abatement Program
General Economic Development
(not specified)
San Antonio, Texas
(not specified)
(not specified)
(not specified)
$4,121,000
$0
$4,121,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13444
Texas
TX
Clarendon Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Clarendon ISD
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$1,504,332
$545,000
$959,332
Agreement with Salt Fork Wind, LLC made in 2014. Total offset and net revenue losses are appoximate amounts.
13445
Texas
TX
Claude Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Claude ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$474,857
$0
$474,857
CAFR states that recipient will make supplemental payments to the district but does not provide an amount. Recipient may possibly make revenue protection payments. Agreement made with Route 66 Wid Power, LLC in 2013.
13446
Texas
TX
Comal Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Comal Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$822,737
$356,870
$465,867
Agreement made in 2011.
13447
Texas
TX
Comanche Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Comanche Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,629,399
Value limitation period began in 2016.
13448
Texas
TX
Corpus Christi Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Corpus Christi ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$16,545
$11,969
$4,576
Agreement with voestalpine Texas, LLC made in 2014.
13449
Texas
TX
Corpus Christi Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Corpus Christi ISD
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$569,926
$637,976
$0
Agreement with Corpus Christi Liquefaction, LLC made in 2014.
13450
Texas
TX
Corrigan-Camden Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Corrigan-Camden ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,766,960
$1,501,728
$265,232
Gross revenue loss calculated by dividing the total tax abatement over a ten-year period by ten.
13451
Texas
TX
Crockett Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act, Texas Tax Code Title 3. Subtitle B. Chapter 313
Crockett Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$638,758
$0
$638,758
CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts.
13452
Texas
TX
Crowell Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Crowell Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments of $50,000 each year.Agreement was made in 2018.
13453
Texas
TX
Cushing Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Cushing ISD
Property Tax Tax
(not specified)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,292,021
$0
$2,292,021
As of the date of this report, the Company has sold the plant to the City of Austin, Texas. This sale has removed the property from the tax roll as the City is a tax exempt entity. The District is negotiating a settlement with the City related to the exemption of the property and the previously abated taxes. Agreement made with Nacogdoches Power, LLC.
13454
Texas
TX
Dallas County
County
2019
Historic Preservation Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$26,000
$0
$26,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13455
Texas
TX
Dallas County
County
2019
Housing Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$228,000
$0
$228,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13456
Texas
TX
Dallas County
County
2019
Economic Development Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$537,000
$0
$537,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13457
Texas
TX
Deer Park Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Deer Park Independent School District
Property Tax
(not specified)
(not specified)
$3,476,623
$0
$3,476,623
Value limitation period began in 2015. District also has other agreements that are not yet in affect and therefore has no financial impact for this fiscal year.
13458
Texas
TX
Dimmitt Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Dimmitt Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,700,089
$105,879
$2,594,210
There is additional state funding in the amount of $269,623,970.
13459
Texas
TX
Dimmitt Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Dimmitt Independent School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,772,889
$801,315
$1,971,574
There is additional state funding in the amount of $3,288,621.
13460
Texas
TX
Dimmitt Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Dimmitt Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$110,000
An agreement with the company has tentatively been reached; however, the company has yet to put any taxable property within the District.
13461
Texas
TX
Edna Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Edna Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$845,833
$153,827
$692,006
CAFR does not disclose the amount of state funding that is to be provided. Value limitation period began in 2015.
13462
Texas
TX
Floydada Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Floydada Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$423,380
$0
$423,380
CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2015.
13463
Texas
TX
Floydada Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Floydada Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$425,423
$0
$425,423
CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2013.
13464
Texas
TX
Floydada Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Floydada Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,474,199
$0
$1,474,199
CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2013.
13465
Texas
TX
Floydada Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Floydada Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,532,059
$0
$1,532,059
CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2016.
13466
Texas
TX
Floydada Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Floydada Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,854,252
$0
$1,854,252
CAFR does not disclose the amount of state funding that is to be provided. The company has committed to pay supplemental payments to the District in the amount of $100 per ADA and potentially make revenue protection payments, but does not disclose these amounts in either instance. Agreement made in 2014.
13467
Texas
TX
Forsan Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Forsan ISD
Property Tax
Reduction of taxable value of property
(not specified)
$348,343
$708,433
$0
During the current fiscal year, the District paid $348,343 back to the companies. However, the District was reimbursed this $348,343 from the Texas Education Agency as it was added to their foundation entitlement allotment and was paid to the District in the current fiscal year. This $348,343 payment from TEA has been reported as State Foundation Revenue. Amounts disclosed in CAFR are the sums from multiple agreements.
13468
Texas
TX
Fort Elliot CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Fort Elliot CISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$423,570
$16,473
$407,097
Agreement made with Miami Wind I, LLC in 2013.
13469
Texas
TX
Fort Stockton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Fort Stockton Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$10,944
$4,378
$6,566
(none)
13470
Texas
TX
Fort Stockton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Fort Stockton Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$79,844
$31,937
$47,907
(none)
13471
Texas
TX
Fort Stockton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Fort Stockton Independent School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$626,080
$626,080
$0
(none)
13472
Texas
TX
Fort Stockton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Fort Stockton Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,254,240
$338,089
$916,151
(none)
13473
Texas
TX
Fort Stockton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Fort Stockton Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,259,891
$907,692
$1,352,199
(none)
13474
Texas
TX
Friona Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Friona ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,842,723
$103,000
$1,739,723
Recipient may possibly make revenue protection payments. Supplemental payment is an approximate amount. Agreement made with Mariah del Norte, LLC in 2013.
13475
Texas
TX
Ganado Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Ganado Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
The conditions under which the abated taxes may become eligible for recapture are set out in Texas Tax Code sections 313.0275, 313.0276 and 313.032.
$2,880,662
$0
$2,880,662
CAFR does not disclose the amount of state funding that is to be provided. Company has agreed to make revenue protection payments as well as supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts. Agreement made in 2012.
13476
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,159
$1,085
$1,074
(none)
13477
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$35,515
$17,857
$17,658
(none)
13478
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$84,034
$44,667
$39,367
(none)
13479
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$430,369
$65,387
$364,982
(none)
13480
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$699,635
$93,987
$605,648
(none)
13481
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,201,340
$440,371
$760,969
(none)
13482
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,778,758
$115,978
$1,662,780
(none)
13483
Texas
TX
Glasscock County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Glasscock County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,973,491
$488,128
$1,485,363
(none)
13484
Texas
TX
Goldthwaite Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Goldthwaite Consolidated Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,196,675
$56,689
$1,139,986
Value limitation period began in 2016.
13485
Texas
TX
Goliad Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Goliad Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$871,474
$150,122
$721,352
Agreement made in 2012.
13486
Texas
TX
Goose Creek Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Goose Creek Consolidated Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$26,381,868
CAFR does not disclose the amount of state funding that is to be provided. Gross revenue loss is not disclosed in CAFR.
13487
Texas
TX
Grady Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Grady ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$427,787
$0
$427,787
Despite a revenue loss the district receives collective payments of approximately $36,000 and $47,000 from all three agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Salt Fork Wind, LLC made in 2014.
13488
Texas
TX
Grady Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Grady ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,143,749
$0
$1,143,749
Despite a revenue loss the district receives collective payments of approximately $36,000 and $47,000 from all three agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Colbeck's Corner, LLC made in 2014.
13489
Texas
TX
Grady Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Grady ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,974,270
$0
$1,974,270
Despite a revenue loss the district receives collective payments of approximately $36,000 and $47,000 from all three agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Grandview Wind Farm, LLC in 2013.
13490
Texas
TX
Graham Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Graham Independent School District
Property Tax
(not specified)
(not specified)
$93,587
$0
$93,587
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2010.
13491
Texas
TX
Grandview-Hopkins Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Grandview-Hopkins Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$671,115
$319,000
$352,115
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Supplemental payment an approximate amount. Agreement made in 2014.
13492
Texas
TX
Gregory-Portland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Gregory-Portland Independent School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$4,759,677
$1,665,887
$3,093,790
District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Value limitation period began in 2018.
13493
Texas
TX
Gregory-Portland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Gregory-Portland Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$5,199,439
$266,098
$4,933,341
District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Value limitation period began in 2012.
13494
Texas
TX
Gregory-Portland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Gregory-Portland Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$8,103,366
$2,263,127
$5,840,239
District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Value limitation period began in 2016.
13495
Texas
TX
Gregory-Portland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Gregory-Portland Independent School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$22,890,153
$8,011,553
$14,878,600
District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Value limitation period began in 2018.
13496
Texas
TX
Gruver Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Gruver ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$25,000
Agreement with Oslo Wind, LLC made in 2017.
13497
Texas
TX
Harris County
County
2019
Property Redevelopment and Tax Abatement Act
Job Creation/Retention
Property Redevelopment and Tax Abatement Act, Chapter 312
Harris County, Texas
Property Tax
Tax Abatement
termination of the agreement in the event its counterparty discontinues producing product as well as recapturing Property Tax abated in that calendar year
$281,758
$0
$281,758
CAFR provided breakdown by unnamed recipients: "two ... were manufacturing facilities, which were granted exemptions that converted to property tax abatements ranging from $17,922 to $144,213 and totaling $162,135. Two of the entities were a regional distribution facilities, which were also granted an exemption that converted to a property tax abatement of $16,385."
https://auditor.testint.hctx.net/Pages/CAFR.aspx
13498
Texas
TX
Harris County Department of Education
School district
2019
Foreign Trade Zone
General Economic Development
Foreign Trade Zone Act
Harris County
Property Tax Tax
Tax Exemption
(not specified)
$54,611
Unclear if this PILOT amount is the sum from all businesses or if each separte business paid this PILOT amount. Gross revenue loss not specfied.
13499
Texas
TX
Harrold Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Harrold ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$898,303
$619,121
$279,182
Agreement with Electra Wind, LLC made in 2015.
13500
Texas
TX
Haskell CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Haskell CISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,815,327
$0
$1,815,327
CAFR states that recipient will make supplemental payments to the district but does not provide an amount. Recipient may possibly make revenue protection payments. Agreement made with Horse Creek Wind, LLC in 2015.
13501
Texas
TX
Hereford Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Hereford Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,970,753
$0
$1,970,753
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will pay supplemental payments to the district in the amount of $100 per ADA, but does not disclose the amount. Agreement made in 2013.
13502
Texas
TX
Hermleigh Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Hermleigh ISD
Property Tax
(not specified)
(not specified)
$257,356
$0
$257,356
CAFR states that the gross revenue loss will be offset by the increase in state funding through the FSP funding formula, but does not disclose a specific amount. Agreement made with Scurry County Wind, LP in 2007.
13503
Texas
TX
Hermleigh Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Hermleigh ISD
Property Tax
(not specified)
(not specified)
$982,900
$0
$982,900
CAFR states that the gross revenue loss will be offset by the increase in state funding through the FSP funding formula, but does not disclose a specific amount. Agreement with Airtricity Pyron Wind Farm made in 2008.
13504
Texas
TX
Highland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Highland Independent School District
Property Tax
(not specified)
(not specified)
$136,585
$0
$136,585
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2007.
13505
Texas
TX
Highland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Highland Independent School District
Property Tax
(not specified)
(not specified)
$994,001
$0
$994,001
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2014.
13506
Texas
TX
Hillsboro Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Hillsboro Independent School District
Property Tax
(not specified)
(not specified)
$874,000
$0
$874,000
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016.
13507
Texas
TX
Huckabay Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Huckabay Independent School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,150,494
$1,249,605
$0
Value limitation period began in 2018.
13508
Texas
TX
Ingleside Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Ingleside Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$10,034,243
$534,853
$9,499,390
Value limitation period began in 2019.
13509
Texas
TX
Iraan-Sheffield Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Iraan-Sheffield Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$519,017
$118,864
$400,153
(none)
13510
Texas
TX
Iraan-Sheffield Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Iraan-Sheffield Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$903,120
$131,995
$771,125
(none)
13511
Texas
TX
Iraan-Sheffield Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Iraan-Sheffield Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,358,500
$295,567
$2,062,933
(none)
13512
Texas
TX
Irion Independent School District County
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Irion Independent School District County
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
Value limitation period will begin in 2020.
13513
Texas
TX
Jacksboro Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Jacksboro Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$583,023
$92,100
$490,923
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2013.
13514
Texas
TX
Katy Independent School District
School district
2019
Foreign Trade Zone Exemption
General Economic Development
Federal Law at 19 USC 81 O (e)
Katy Independent School District
Property Tax Tax
Tax Exemption
(not specified)
$190,548
$64,907
$125,641
CAFR does not disclose the amount of state funding that is to be provided.
13515
Texas
TX
Kenedy County Wide Community School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Kenedy County Wide Community School District
Property Tax Tax
Reduction of taxable value of property
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,006,999
$448,163
$558,836
Value limitation period began in 2011.
13516
Texas
TX
Kenedy County Wide Community School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Kenedy County Wide Community School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
Value limitation period began in 2019.
13517
Texas
TX
Kenedy Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313); Texas Tax Code 171 (313.024(a)), (313.024(b)(1)) (313.024(a))
Kenedy Independent School District
Property Tax Tax
(not specified)
If the company fails to comply with the conditions for eligibility, the District is entitled to recapture all Property Tax tax revenue lost as well as the payment of penalty and interest calculated in accordance with the methodology set out in Texas Tax Code Chapter 33.
$1,363,407
$0
$1,363,407
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2013.
13518
Texas
TX
Kermit Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Kermit Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$1,066,033
$506,825
$559,208
Gross revenue loss noted here is the sum of forgone tax revenue and Tax Credits. CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2008.
13519
Texas
TX
Klondike Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Klondike ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$50,000
Recipient may possibly make revenue protection payments. Agreement with Core Solar SPV IX, LLC made in 2018.
13520
Texas
TX
La Porte Independent School District
School district
2019
Various Propety Tax Abatement Agreements
General Economic Development
Texas Economic Development Act (Tax Code, Title 3. Subtitle 3. Chapter 313)
La Porte Independent School District
Property Tax
(not specified)
(not specified)
$12,400,000
$0
$12,400,000
CAFR does not disclose the amount of state funding that is to be provided. Gross revenue loss is an approximate amount.
13521
Texas
TX
Lamesa Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lamesa Independent School District
Property Tax Tax
(not specified)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$697,435
$108,235
$589,200
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Value limitation period began in 2017.
13522
Texas
TX
Lamesa Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lamesa Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,817,604
$163,395
$1,654,209
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Value limitation period began in 2016.
13523
Texas
TX
Lamesa Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lamesa Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$185,100
For fiscal year 2019, which is year 1 of the agreement, the project had not yet been taxed. In December 2018, this agreement was mutually terminated. The District received a supplemental payment of $185,100, based on the District's 14-15 ADA. This will be the last payment the District receives. Agreement made in 2016.
13524
Texas
TX
Lazbuddie Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lazbuddie ISD
Property Tax
(not specified)
(not specified)
$80,000
The district received an initial fee of $80,000, included in this payment is $65,000 for legal fees. No other financial information is disclosed. Agreement made in May, 2019.
13525
Texas
TX
Liberty Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313)
Liberty Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$2,006
$0
$2,006
CAFR does not disclose the amount of state funding that is to be provided. In addition to revenue protection payments the company has committed to pay supplemental payments to the District in the amount of $100 per ADA or $50,000 whichever is greater, but does not disclose these amounts. Agreement made in 2008.
13526
Texas
TX
Lingleville Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lingleville ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$51,766
$43,613
$8,153
Agreement with Silver Star Wind made in 2007.
13527
Texas
TX
Lockney Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lockney Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$690,261
$0
$690,261
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Agreement made in 2013.
13528
Texas
TX
Lockney Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lockney Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,869,731
$0
$2,869,731
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Agreement made in 2013.
13529
Texas
TX
Lorenzo Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Lorenzo Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$228,544
$0
$228,544
CAFR does not disclose the amount of state funding that is to be provided. In addition, company will potentially make revenue protection payments, but does not disclose an amount. Agreement made in 2012.
13530
Texas
TX
Los Fresnos Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313)
Los Fresnos Consolidated Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$2,557,638
$1,500,000
$1,057,638
CAFR does not disclose the amount of state funding that is to be provided. CAFR only provides the sum of PILOT funding from its three agreements and does not disclose individual amounts. PILOT is an approximate amount.
13531
Texas
TX
Lyford Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313)
Lyford Consolidated Independent School District
Property Tax
(not specified)
(not specified)
$876,693
$0
$876,693
(none)
13532
Texas
TX
Lyford Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313)
Lyford Consolidated Independent School District
Property Tax
(not specified)
(not specified)
$3,442,178
$0
$3,442,178
(none)
13533
Texas
TX
Manor Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Manor Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$10,020,437
$2,232,404
$7,788,033
Agreement began in 2012.
13534
Texas
TX
Mccamey Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Mccamey Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$260,000
$582,968
$0
(none)
13535
Texas
TX
Mccamey Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Mccamey Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$260,000
$534,703
$0
(none)
13536
Texas
TX
Mccamey Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Mccamey Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$56,000
(none)
13537
Texas
TX
Miami Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Miami ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,632,585
$66,245
$1,566,340
Agreement with Miami Wind Farm I, LLC made in 2013.
13538
Texas
TX
Muenster Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Muenster ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$615,043
Agreement with Wolf Ridge Wind, LLC made in 2007.
13539
Texas
TX
Muenster Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Muenster ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$250,000
Agreement with Muenster Wind Farm, LLC (now Tyler Bluff Wind, LLC) made in 2014.
13540
Texas
TX
Muleshoe Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Muleshoe ISD
Property Tax
(not specified)
(not specified)
$80,000
The district received an initial fee of $80,000, included in this payment is $65,000 for legal fees. The district reported the amounts received in the fund financial statements. Agreement made in April, 2019.
13541
Texas
TX
Munday CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Munday CISD
Property Tax
(not specified)
(not specified)
$694,930
$0
$694,930
Horse Creek Wind, LLC has committed to pay supplemental payments to the district in the amount of $100 per ADA or $50,000 whichever is greater, but does not specify which one. Agreement with Horse Creek Wind LLC in 2015.
13542
Texas
TX
Nederland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Nederland Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,902,721
$804,514
$1,098,207
Agreement made in 2013.
13543
Texas
TX
Nederland Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Nederland Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$519,910
Agreement made in 2013.
13544
Texas
TX
Odem-Edroy Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Odem-Edroy Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$484,459
$207,297
$277,162
Value limitation period began in 2011.
13545
Texas
TX
Odessa Junior College District
School district
2019
Property Redevelopment
Construction/rehabilitation
Texas Property Redevelopment Act (Tax Code 312)
Odessa Junior College District
Property Tax Tax
Tax Exemption
(not specified)
$146,389
$0
$146,389
CAFR only included abatement agreements that exceed 10.00% of the total amount abated. Because of this the report only disclosed two tax abatement agreements with a sum total of $141,295 and each one amounting to $118,823 and $129,038.
13546
Texas
TX
Odonnell Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Odonnell Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,138,347
$50,000
$2,088,347
Agreement made in 2011.
13547
Texas
TX
Olney Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Olney Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,723,609
$100,272
$1,623,337
Value limitation period began in 2013.
13548
Texas
TX
Paint Creek Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Paint Creek ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,384,881
$207,506
$1,177,375
Agreement with OCI Alamo 7 LLC made in 2015.
13549
Texas
TX
Panhandle Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Panhandle ISD
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$410,772
$0
$410,772
During fiscal year ended August 31, 2019, the district received approximately $542,000 in payments in lieu of taxes for three agreements combined, but individual amounts are not disclosed. Agreement made with Pattern Panhandle Wind, LLC in 2013.
13550
Texas
TX
Panhandle Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Panhandle ISD
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$505,209
$0
$505,209
During fiscal year ended August 31, 2019, the district received approximately $542,000 in payments in lieu of taxes for three agreements combined, but individual amounts are not disclosed. Agreement made with Route 66 Wind Power, LLC in 2013.
13551
Texas
TX
Panhandle Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Panhandle ISD
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$695,812
$350,000
$345,812
Total offset and net revenue loss are approximate amounts. Agreement made with Majestic Wind Power & Majestic Wind Power II in 2008.
13552
Texas
TX
Panhandle Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Panhandle ISD
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$1,758,235
$0
$1,758,235
During fiscal year ended August 31, 2019, the district received approximately $542,000 in payments in lieu of taxes for three agreements combined, but individual amounts are not disclosed. Agreement made with Pattern Panhandle Wind 2, LLC in 2013.
13553
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$278,702
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2011.
13554
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$266,854
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016.
13555
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$256,398
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016.
13556
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$240,350
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2017.
13557
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$240,341
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016.
13558
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$240,301
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2017.
13559
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$146,848
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2016.
13560
Texas
TX
Pecos-Barstow-Toyah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Pecos-Barstow-Toyah Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$85,000
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2018.
13561
Texas
TX
Perrin-Whitt Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Perrin-Whitt Consolidated Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$59,463
$34,221
$25,242
Value limitation period begin in 2016.
13562
Texas
TX
Perryton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Perryton Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,645,357
$206,313
$1,439,044
District has additional value limitation agreements, but none of them had an impact on district revenue for the year 2019. Agreement made in 2011.
13563
Texas
TX
Pettus Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Pettus Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$789,674
$50,000
$739,674
Value limitation period began in 2015.
13564
Texas
TX
Port Arthur Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Port Arthur Independent School District
Property Tax
(not specified)
(not specified)
$2,043,217
$1,042,985
$1,000,232
Value limitation period began in 2011.
13565
Texas
TX
Port Arthur Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Port Arthur Independent School District
Property Tax
(not specified)
(not specified)
$3,542,642
$64,991
$3,477,651
Value limitation period began in 2011.
13566
Texas
TX
Port Neches-Groves Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Port Neches-Groves Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,061,665
$424,666
$636,999
Value limitation period began in 2016.
13567
Texas
TX
Port Neches-Groves Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Port Neches-Groves Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,712,175
$802,517
$909,658
Value limitation period began in 2017.
13568
Texas
TX
Port Neches-Groves Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Port Neches-Groves Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,530,957
$1,402,848
$1,128,109
Value limitation period began in 2011.
13569
Texas
TX
Port Neches-Groves Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Port Neches-Groves Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$471,200
Value limitation period began will begin in 2020.
13570
Texas
TX
Quanah Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Quanah Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$53,655
(none)
13571
Texas
TX
Rankin Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Rankin Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$787,046
$71,122
$715,924
(none)
13572
Texas
TX
Rankin Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Rankin Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$878,876
$76,166
$802,710
(none)
13573
Texas
TX
Reagan County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Reagan County Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,739,266
$468,944
$2,270,322
Value limitation period began in 2018.
13574
Texas
TX
Red Oak Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Red Oak Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$765,492
$206,756
$558,736
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2013.
13575
Texas
TX
Rio Grande City CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Rio Grande City CISD
Property Tax
Reduction of taxable value of property
(not specified)
$3,117,557
Gross revenue loss, if any, is not disclosed. Agreement with Duke Energy Renewables Wind LLC.
13576
Texas
TX
Rio Grande City CIndependent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Rio Grande City CISD
Property Tax
Reduction of taxable value of property
(not specified)
$641,976
Gross revenue loss, if any, is not disclosed. Agreement with Hidalgo Wind Farm LLC.
13577
Texas
TX
Robert Lee Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
(not specified)
Property Tax
(not specified)
(not specified)
$114,406
CAFR only discloses 313 agreement revenue amount on p. 7, Changes in net position.
13578
Texas
TX
Roma Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Roma ISD
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$703,240
$0
$703,240
CAFR states that "the reduced collections in tax revenue will be offset by the increase in state funding through the Foundation School Program funding formula and a hold harmless payment received by the District in the 2019 fiscal year," but does not disclose amounts.
13579
Texas
TX
Roscoe Collegiate Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Roscoe Collegiate Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,582,667
$271,352
$1,311,315
Value limitation period began in 2010.
13580
Texas
TX
Roscoe Collegiate Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Roscoe Collegiate Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$61,400
Value limitation period will begin in 2020.
13581
Texas
TX
Royal Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313; 313.021)
Royal Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$253,736
$0
$253,736
In addition the company has committed to making revenue protection payments and supplemental payments to the District, but does not disclose these amounts. Value limitation period began in 2015.
13582
Texas
TX
San Perlita Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
San Perlita Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$298,838
$24,980
$273,858
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2011.
13583
Texas
TX
San Perlita Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
San Perlita Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$50,000
Agreement made in 2016.
13584
Texas
TX
Schleicher Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Schleicher Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$43,882
$21,255
$22,627
Agreement made in 2008.
13585
Texas
TX
Seguin Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Seguin Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,015,829
$437,593
$578,236
Agreement made in 2009.
13586
Texas
TX
Seymour Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Seymour ISD
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,653,715
$64,891
$2,588,824
Agreement with Green Pasture Wind I, LLC in 2013.
13587
Texas
TX
Seymour Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Seymour ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$54,420
Agreement with Seymour Hills Wind made in 2017.
13588
Texas
TX
Sheldon Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code, Title 3. Subtitle B. Chapter 313)
Sheldon Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$4,010,391
$0
$4,010,391
CAFR does not disclose the amount of state funding that is to be provided. In addition the company has committed to making revenue protection payments and supplemental payments to the District, but does not disclose these amounts. Agreement made in 2013.
13589
Texas
TX
Silverton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Silverton ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$961,983
$0
$961,983
Despite a revenue loss the district received a collective payment of approximately $88,000 from both agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Longhorn Wind Project, LLC made in 2013.
13590
Texas
TX
Silverton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Silverton ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,033,434
$0
$1,033,434
Despite a revenue loss the district received a collective payment of approximately $88,000 from both agreements, but individual amounts are not provided. Recipient may possibly make revenue protection payments. Agreement with Briscoe Wind Farm, LLC made in 2014.
13591
Texas
TX
Sinton Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Sinton Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$625,661
$278,433
$347,228
Value limitation period began in 2011.
13592
Texas
TX
Snyder Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Snyder Independent School District
Property Tax
(not specified)
(not specified)
$4,203,087
$0
$4,203,087
CAFR does not disclose the amount of state funding that is to be provided. Gross revenue loss is the sum of four abatement agreements as no individual losses were disclosed.
13593
Texas
TX
Spearman Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Spearman ISD
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$257,862
$80,000
$177,862
Recipient may possibly make revenue protection payments. Supplemental payment an approximate amount. Agreement with Palo Duro Wind Energy, LLC made in 2013.
13594
Texas
TX
Spur Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Spur Independent School District
Property Tax
Reduction of taxable value of property
(not specified)
$515,977
$304,062
$211,915
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2007.
13595
Texas
TX
Sterling City Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Sterling City Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$898,903
$398,922
$499,981
(none)
13596
Texas
TX
Sterling City Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Sterling City Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$4,676,452
$2,276,206
$2,400,246
(none)
13597
Texas
TX
Sterling City Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Sterling City Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
(none)
13598
Texas
TX
Sweeny Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Sweeny Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$2,367,954
$606,295
$1,761,659
Agreement made in 2014.
13599
Texas
TX
Sweeny Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Sweeny Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$6,416,550
$3,954,583
$2,461,967
Agreement made in 2013.
13600
Texas
TX
Sweeny Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Sweeny Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$7,016,147
$4,324,228
$2,691,919
Agreement made in 2013.
13601
Texas
TX
Sweeny Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Sweeny Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$190,439
Agreement made in 2017.
13602
Texas
TX
Taft Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Taft Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$834,190
$362,002
$472,188
Value limitation period began in 2018.
13603
Texas
TX
Taft Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Taft Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,399,184
$148,066
$1,251,118
Value limitation period began in 2019.
13604
Texas
TX
Tarrant County
County
2019
Multi-Family Residential Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
(not specified)
$115,000
$0
$115,000
$53,000 for hospital district
13605
Texas
TX
Tarrant County
County
2019
Convention Center Hotel
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$149,000
$0
$149,000
(none)
13606
Texas
TX
Tarrant County
County
2019
Manufacturing Facility
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$1,627,000
$0
$1,627,000
$563,000 for hospital district
13607
Texas
TX
Tarrant County
County
2019
Corporate Offices/Data Center
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$2,906,000
$0
$2,906,000
$169,000 for hospital district
13608
Texas
TX
Texas
State
2019
Agricultural and Timber Programs: Timber Products
Agricultural development
Texas Tax Code Section 151.3162
State of Texas
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$29,700,000
$0
$29,700,000
(none)
13609
Texas
TX
Texas
State
2019
Agricultural and Timber Programs: Farm/Timber Use-Motor Vehicle
Agricultural development
Texas Tax Code Section 152.091
State of Texas
Motor Vehicle Sales and use Tax
Tax Exemption
(no provisions for recapture)
$43,171,000
$0
$43,171,000
(none)
13610
Texas
TX
Texas
State
2019
Agricultural and Timber Programs: Agricultural Machinery and Equipment
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$122,000,000
$0
$122,000,000
(none)
13611
Texas
TX
Texas
State
2019
Agricultural and Timber Programs: Agircultural Products Not Covered by Blanket Exemptions
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(no provisions for recapture)
$576,900,000
$0
$576,900,000
(none)
13612
Texas
TX
Texas
State
2019
Texas Enterprise Zone (EZ) Programs
General Economic Development (EZ)
Texas Tax Code Section 151.429
State of Texas
Sales and Use Tax; Hotel Occupancy Tax
Tax refund/rebate
Rebate is conditioned on project maintaining at least the same level of employment of qualified employees as existed at the time it qualified for the refund for a period of three years from that date. If the Comptroller's Office certifies that the level of employment has not been maintained, the Comptroller's Office shall assess that portion of the refund made attributable to any such decrease in employment, including penalty and interest from the date of the refund. No provisions for recapture for hotels.
$58,581,000
$0
$58,581,000
(none)
13613
Texas
TX
Texas
State
2019
Certified Rehabilitation Certified Historic Structures Credit
Historic Preservation
Texas Tax Code Section 171.904-171.909
State of Texas
Franchise Tax
Tax Credit
(no provisions for recapture)
$72,193,000
$0
$72,193,000
(none)
13614
Texas
TX
Texas
State
2019
Research and Development Tax Credit Program (Exemptions)
Research and development
Texas Tax Code Section 151.3182
State of Texas
Sales and Use Tax
Tax Exemption
Whenever the Comptroller or the registrant cancels or otherwise terminates the registration number, the registrant will be required to pay the tax, penalty, and interest due from the date of purchase on all ineligible tax-free purchases.
$158,000,000
$0
$158,000,000
(none)
13615
Texas
TX
Texas
State
2019
Research and Development Tax Credit Program (Credits)
Research and development
Texas Tax Code Section 171.654
State of Texas
Franchise Tax
Tax Credit
(no provisions for recapture)
$210,192,000
$0
$210,192,000
(none)
13616
Texas
TX
Texas
State
2019
Texas Data Center Program Exemption
Technology (data center)
Texas Tax Code Section 151.359 and 151.3595
State of Texas
Sales and Use Tax
Tax Exemption
Each entity or person that has their registration number revoked is liable for the state sales and use tax, including penalty and interest from the date of purchase, on all taxfree purchases made under the qualified data center exemption.
$70,926,000
$0
$70,926,000
(none)
13617
Texas
TX
Travis County
County
2019
Various Property Tax Rebatements Agreements
General Economic Development
Texas Local Government Code, Chapter 381, Texas Tax Code, Chapter 312,
Travis County, Texas
Property Tax
Tax Rebate
(not specified)
$5,924,196
$0
$5,924,196
(none)
https://financialtransparency.traviscountytx.gov/FinancialDocuments
13618
Texas
TX
Trent Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b))
Trent Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$210,232
$128,158
$82,074
Agreement made in 2008.
13619
Texas
TX
Tuloso Midway Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Tuloso Midway Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$5,875,670
$1,005,412
$4,870,258
Value limitation period began in 2016.
13620
Texas
TX
Uvalde Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Uvalde Consolidated Independent School District
Property Tax
Reduction of taxable value of property
(not specified)
$1,033,745
$475,239
$558,506
Value limitation period began in 2017.
13621
Texas
TX
Van Vleck Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Van Vleck Independent School District
Property Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
(not specified)
$11,905,253
$4,258,972
$7,646,281
Agreement made in 2014.
13622
Texas
TX
Vega Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Vega Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,135,988
$176,308
$959,680
(none)
13623
Texas
TX
Vega Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Vega Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,344,759
$206,352
$1,138,407
(none)
13624
Texas
TX
Walcott Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Walcott ISD
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$597,798
$50,000
$547,798
Agreement with Broadview Energy JN, LLC made in 2016.
13625
Texas
TX
Webb Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Webb Consolidated Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$618,850
$100,000
$518,850
Value limitation period began in 2015.
13626
Texas
TX
Webb Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Webb Consolidated Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$843,393
$83,896
$759,497
Value limitation period began in 2012.
13627
Texas
TX
Webb Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Webb Consolidated Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$1,910,000
$72,437
$1,837,563
Value limitation period began in 2017.
13628
Texas
TX
Webb Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313.024(b)(5))
Webb Consolidated Independent School District
Property Tax Tax
Reduction of Taxable Property Value; Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$2,890,000
$292,093
$2,597,907
Value limitation period began in 2016.
13629
Texas
TX
Webb Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Webb Consolidated Independent School District
Property Tax Tax
Payment In Lieu of Taxes (PILOT)
In the event that an entity terminates the agreement without the consent of the District, or in the event that the company or its successor-in-interest fails to comply in any material respect with the terms of the agreement or to meet any material obligation under the agreement, then the District shall be entitled to the recapture of all Property Tax tax revenue lost as a result of the agreement together with the payment of penalty and interest on that recaptured Property Tax tax revenue.
$50,000
Value limitation period began in 2019.
13630
Texas
TX
White Deer Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
White Deer Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,363,319
$32,000
$1,331,319
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2013. Supplemental payment an approximate amount.
13631
Texas
TX
Whiteface Consolidated Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Whiteface Consolidated Independent School District
Property Tax
Payment In Lieu of Taxes (PILOT)
(not specified)
$1,679,600
$50,000
$1,629,600
Agreement made in 2013.
13632
Texas
TX
Woodville Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Woodville Independent School District
Property Tax
(not specified)
The Agreement provides for recapture along with penalty and interest costs in the event of a material breach.
$706,422
$0
$706,422
CAFR does not disclose the amount of state funding that is to be provided. Agreement made in 2012.
13633
Texas
TX
Yoakum Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Yoakum Independent School District
Property Tax
(not specified)
The conditions under which the abated taxes may become eligible for recapture are set out in Texas Tax Code sections 313.0275, 313.0276 and 313.032.
$4,987,988
$0
$4,987,988
CAFR does not disclose the amount of state funding that is to be provided. Company has committed to pay supplemental payments to the district in the amount of $100 per ADA or $50,000, whichever is greater. Agreement made in 2012.
13634
Texas
TX
Yoakum Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Yoakum Independent School District
Property Tax
(not specified)
The conditions under which the abated taxes may become eligible for recapture are set out in Texas Tax Code sections 313.0275, 313.0276 and 313.032.
$4,987,988
$0
$4,987,988
CAFR does not disclose the amount of state funding that is to be provided. Company has committed to pay supplemental payments to the district in the amount of $100 per ADA or $50,000, whichever is greater. Agreement made in 2012.
13635
Texas
TX
Zapata County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Zapata County ISD
Property Tax
(not specified)
(not specified)
$75,000
CAFR states that Reloj Del Sol Wind Farm LLC will pay an amount to compensate Zapata CISD for loss of maintenance and operations revenue resulting from, or on account of, the agreement each year starting December 2018. As of August 31, 2019, third party calculations resulted in a $75,000 tax benefit related to this agreement, but does not disclose whether this amount is from revenue protection payments or supplemental payments. CAFR states that Agreement with Reloj Del Sol Wind Farm, LLC made in 2018.
13636
Texas
TX
Zapata County Independent School District
School district
2019
Value Limitation Agreement
General Economic Development
Texas Economic Development Act (Tax Code 313)
Zapata County ISD
Property Tax
(not specified)
(not specified)
$75,000
CAFR states that Reloj Del Sol Wind Farm LLC will pay an amount to compensate Zapata CISD for loss of maintenance and operations revenue resulting from, or on account of, the agreement each year starting December 2018. As of August 31, 2019, third party calculations resulted in a $75,000 tax benefit related to this agreement, but does not disclose whether this amount is from revenue protection payments or supplemental payments. CAFR states that Agreement with Reloj Del Sol Wind Farm, LLC made in 2018.
13637
Texas
TX
Bexar County
County
2020
Various Property Tax Abatements Agreements
General Economic Development
Property Redevelopment and Tax Abatement Act
Bexar County, Texas
Property Tax
Tax Abatement
If the employment and/or capital investment level commitments are not met, taxes previously abated are subject to recapture by the County.
$2,186,346
$0
$2,186,346
CAFR provided breakdown by unnamed recipients.
13638
Texas
TX
City of Austin
Municipality
2020
Chapter 380 Performance Based Economic Development Incentive Program
General Economic Development
Chapter 380 of the Texas Local Government Code
Austin, Texas
property taxes, sales taxes
Tax Abatement
(not specified)
$5,900,000
$0
$5,900,000
(none)
https://www.austintexas.gov/service/current-annual-comprehensive-financial-report
13639
Texas
TX
City of Dallas
Municipality
2020
Historic Preservation
General Economic Development
Dallas City Code, Article XI, "Historic Preservation Tax Exemptions and Economic Development Incentives for Historic Properties."
Dallas
Property Tax
Tax Abatement
(not specified)
$1,575,000
$0
$1,575,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13640
Texas
TX
City of Dallas
Municipality
2020
Tax Increment Financing
General Economic Development
Texas Tax Code Chapter 311, "Tax Increment Financing Act."
Dallas , Texas
Real Property Tax
Tax refund
TIF incentives may or may not have a recapture provision. Each project is negotiated separately.
$49,741,000
$0
$49,741,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13641
Texas
TX
City of Dallas
Municipality
2020
Public Private Partnership (PPP) Program
Job Creation/Retention
Texas Tax Code Chapter 312
City of Dallas
Real and/or Business Personal Tax; Retail Sales Taxes; Hotel Occupancy Tax
Tax refund
If there is failure to comply with the agreement and in the case of default, all taxes which otherwise would have been paid to the City without the benefit of tax abatement, including interest and penalties thereon, will become a debt to the City and shall become due.
$8,072,000
$0
$8,072,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13642
Texas
TX
City of Fort Worth
Municipality
2020
Economic Development Program Grant Agreements
Business attraction/retention/expansion
Chapter 380 of the Texas Local Government Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax; Sales Tax; Hotel Occupancy Tax
Tax refund
Agreement termination
$28,101,831
$0
$28,101,831
(none)
13643
Texas
TX
City of Fort Worth
Municipality
2020
Neighborhood Empowerment Zones (EZ)
General Economic Development (EZ)
Chapter 378 of the Texas Local Government Code
City of Fort Worth
Property Tax
Tax Abatement
Agreement termination
$1,040,435
$0
$1,040,435
(none)
13644
Texas
TX
City of Fort Worth
Municipality
2020
Tax Abatement Agreements
Residential tax relief
Chapter 312 of the Texas Tax Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax
Tax refund
Agreement termination
$2,572,361
$0
$2,572,361
(none)
13645
Texas
TX
City of Houston
Municipality
2020
Chapter 312
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
Tax diversion
(not specified)
$542,862
$0
$542,862
(none)
https://www.houstontx.gov/controller/acfr.html
13646
Texas
TX
City of Houston
Municipality
2020
Tax Increm Reinvest Zone (TIRZ)
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
Tax diversion
(not specified)
$390,600,000
$0
$390,600,000
(none)
https://www.houstontx.gov/controller/acfr.html
13647
Texas
TX
City of San Antonio
Municipality
2020
Economic Development Incentive Fund (EDIF) Program
General Economic Development
Chapter 380 of the Texas Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Assessment reduction
Agreement termination
$1,225,000
$0
$1,225,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13648
Texas
TX
City of San Antonio
Municipality
2020
City Tax Abatement Program - Chapter 312
Job Creation/Retention
Chapter 312 of the Texas Tax Code
City of San Antonio
Real Property Tax; Business Personal Property Tax
Assessment reduction; credit
Agreement termination
$2,811,000
$0
$2,811,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13649
Texas
TX
City of San Antonio
Municipality
2020
Tax Increment Financing (TIF) Program - Non-Center City Housing Incentive Policy
Real estate development (commercial)
Chapter 311, 312 of the Texas Tax Code; Chapter 380 of the Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Tax reimbursement
(N/A - TIF)
$874,000
$0
$874,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13650
Texas
TX
City of San Antonio
Municipality
2020
Tax Increment Financing (TIF) Program - Center City Housing Incentive Policy
Real estate development (commercial)
Chapter 311 of the Texas Tax Code; Chapter 380 of the Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Tax reimbursement
(N/A - TIF)
$2,096,000
$0
$2,096,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13651
Texas
TX
Dallas County
County
2020
Historic Preservation Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$25,000
$0
$25,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13652
Texas
TX
Dallas County
County
2020
Housing Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$225,000
$0
$225,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13653
Texas
TX
Dallas County
County
2020
Economic Development Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$575,000
$0
$575,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13654
Texas
TX
Harris County
County
2020
Property Redevelopment and Tax Abatement Act
Job Creation/Retention
Property Redevelopment and Tax Abatement Act, Chapter 312
Harris County, Texas
Property Tax
Tax Abatement
termination of the agreement in the event its counterparty discontinues producing product as well as recapturing Property Tax abated in that calendar year
$448,064
$0
$448,064
CAFR provided breakdown by unnamed recipients: "two ... were manufacturing facilities, which were granted exemptions that converted to property tax abatements ranging from $17,922 to $144,213 and totaling $162,135. Two of the entities were a regional distribution facilities, which were also granted an exemption that converted to a property tax abatement of $16,385."
https://auditor.testint.hctx.net/Pages/CAFR.aspx
13655
Texas
TX
Tarrant County
County
2020
Multi-Family Residential Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
(not specified)
$165,000
$0
$165,000
$53,000 for hospital district
13656
Texas
TX
Tarrant County
County
2020
Manufacturing Facility
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$2,488,000
$0
$2,488,000
$563,000 for hospital district
13657
Texas
TX
Tarrant County
County
2020
Corporate Offices/Data Center
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$4,058,000
$0
$4,058,000
$169,000 for hospital district
13658
Texas
TX
Texas
State
2020
Agricultural and Timber Programs: Timber Products
Agricultural development
Texas Tax Code Section 151.3162
State of Texas
Sales and Use Tax
Tax Exemption
(not specified)
$31,059,000
$0
$31,059,000
(none)
13659
Texas
TX
Texas
State
2020
Agricultural and Timber Programs: Farm/Timber Use-Motor Vehicle
Agricultural development
Texas Tax Code Section 152.091
State of Texas
Motor Vehicle Sales and Use Tax
Tax Exemption
(not specified)
$37,787,000
$0
$37,787,000
(none)
13660
Texas
TX
Texas
State
2020
Agricultural and Timber Programs: Agricultural Machinery and Equipment
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(not specified)
$76,300,000
$0
$76,300,000
(none)
13661
Texas
TX
Texas
State
2020
Agricultural Products Program
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(not specified)
$347,800,000
$0
$347,800,000
(none)
13662
Texas
TX
Texas
State
2020
Certified Rehabilitation Certified Historic Structures Credit
Historic Preservation
Texas Tax Code Section 171.904-171.909
State of Texas
Franchise Tax
Tax Credit
(not specified)
$27,098,000
$0
$27,098,000
(none)
13663
Texas
TX
Texas
State
2020
Texas Enterprise Zone (EZ) Programs
Job Creation/Retention
Texas Tax Code Section 151.429
State of Texas
Sales and Use Tax; Hotel Occupancy Tax
Tax refund
Rebate is conditioned on project maintaining at least the same level of employment of qualified employees as existed at the time it qualified for the refund for a period of three years from that date. If the Texas Comptroller of Public Accounts (Comptroller's office) certifies that the level of employment has not been maintained, the Comptroller's office shall assess that portion of the refund made attributable to any such decrease in employment, including penalty and interest from the date of the refund.
$12,495,000
$0
$12,495,000
(none)
13664
Texas
TX
Texas
State
2020
Research and Development Tax Credit Program (Exemptions)
Research and development
Texas Tax Code Section 151.3182
State of Texas
Sales and Use Tax
Tax Exemption
Whenever the Comptroller or the registrant cancels or otherwise terminates the registration number, the registrant will be required to pay the tax, penalty, and interest due from the date of purchase on all ineligible tax-free purchases.
$204,400,000
$0
$204,400,000
(none)
13665
Texas
TX
Texas
State
2020
Research and Development Tax Credit Program (Credits)
Research and development
Texas Tax Code Section 171.654
State of Texas
Franchise Tax
Tax Credit
(not specified)
$329,467,000
$0
$329,467,000
(none)
13666
Texas
TX
Texas
State
2020
Texas Data Center Program Exemption
Technology (data center)
Texas Tax Code Sections 151.359 and 151.3595
State of Texas
Sales and Use Tax
Tax Exemption
Each entity or person that has their registration number revoked is liable for the state sales and use tax, including penalty and interest from the date of purchase, on all tax free purchases made under the qualified data center exemption.
$86,264,000
$0
$86,264,000
(none)
13667
Texas
TX
Travis County
County
2020
Various Property Tax Rebatements Agreements
General Economic Development
Texas Local Government Code, Chapter 381, Texas Tax Code, Chapter 312,
Travis County, Texas
Property Tax
Tax Rebate
(not specified)
$4,949,564
$0
$4,949,564
(none)
https://financialtransparency.traviscountytx.gov/FinancialDocuments
13668
Texas
TX
Bexar County
County
2021
Various Property Tax Abatements Agreements
General Economic Development
Property Redevelopment and Tax Abatement Act
Bexar County, Texas
Property Tax
Tax Abatement
If the employment and/or capital investment level commitments are not met, taxes previously abated are subject to recapture by the County.
$2,432,721
$0
$2,432,721
CAFR provided breakdown by unnamed recipients.
13669
Texas
TX
City of Amarillo
Municipality
2021
Tax Abatement Agreements
General Economic Development
Chapter 312 of the Texas Tax Code
City of Amarillo
Property Tax
Reduction in assessed value
(not specified)
$510,061
$0
$510,061
(none)
https://www.amarillo.gov/home/showpublisheddocument/34630/638136943786130000
13670
Texas
TX
City of Amarillo
Municipality
2021
Chapter 380
General Economic Development
Chapter 380 of the Texas Tax Code
City of Amarillo
Hotel Tax; Sales Tax
Tax Rebate
(not specified)
$686,747
$0
$686,747
(none)
https://www.amarillo.gov/home/showpublisheddocument/34630/638136943786130000
13671
Texas
TX
City of Amarillo
Municipality
2021
Tax Increment Financing (TIF)
General Economic Development
Chapter 311 of the Texas Tax Code
City of Amarillo
Property Tax
Tax Increment Financing (TIF)
(not specified)
$1,116,844
$0
$1,116,844
(none)
https://www.amarillo.gov/home/showpublisheddocument/34630/638136943786130000
13672
Texas
TX
City of Austin
Municipality
2021
Chapter 380 Performance Based Economic Development Incentive Program
General Economic Development
Chapter 380 of the Texas Local Government Code
Austin, Texas
property taxes, sales taxes
Tax Abatement
(not specified)
$6,900,000
$0
$6,900,000
(none)
https://www.austintexas.gov/service/current-annual-comprehensive-financial-report
13673
Texas
TX
City of Beaumont
Municipality
2021
Industrial Agreements
General Economic Development
Section 42.044 of the Texas Local Government Code
City of Beaumont
Property Tax
Tax Abatement
(not specified)
$1,700,000
$0
$1,700,000
(none)
https://www.beaumonttexas.gov/ArchiveCenter/ViewFile/Item/62
13674
Texas
TX
City of Bryan
Municipality
2021
Tax Increment Reinvestment Zone (TIRZ)
General Economic Development
Chapter 311 of the Texas Tax Code
City of Bryan
Property Tax
Tax Increment Financing (TIF)
(not specified)
$3,346,406
$0
$3,346,406
Breakdown by TIRZ Zone
https://docs.bryantx.gov/fiscal/FY2021ACFR.pdf
13675
Texas
TX
City of Bryan
Municipality
2021
Chapter 312 Agreements
General Economic Development
Chapter 312 of the Texas Tax Code
City of Bryan
Property Tax
Tax Abatement
(not specified)
$137,653
$0
$137,653
Breakdown by company in ACFR
https://docs.bryantx.gov/fiscal/FY2021ACFR.pdf
13676
Texas
TX
City of Bryan
Municipality
2021
Chapter 351 Agreements
General Economic Development
Chapter 351 of the Texas Tax Code
City of Bryan
Hotel Occupancy Tax
Tax Abatement
(not specified)
$131,783
$0
$131,783
Breakdown by company in ACFR
https://docs.bryantx.gov/fiscal/FY2021ACFR.pdf
13677
Texas
TX
City of Bryan
Municipality
2021
Chapter 380 Agreements
General Economic Development
Chapter 380 of the Texas Tax Code
City of Bryan
Property Tax; Sales Tax
Tax Abatement
(not specified)
$452,549
$0
$452,549
Breakdown by company in ACFR
https://docs.bryantx.gov/fiscal/FY2021ACFR.pdf
13678
Texas
TX
City of Corpus Christi
Municipality
2021
Chapter 380 Agreements
General Economic Development
Chapter 380 of the Texas Tax Code
City of Corpus Christi
Property Tax; Sales Tax
Tax Abatement
(not specified)
$677,278
$0
$677,278
(none)
https://www-cdn.cctexas.com/sites/default/files/ACFR%20Final%20with%20cover%2003.31.22.pdf
13679
Texas
TX
City of Corpus Christi
Municipality
2021
Tax Increment Financing (TIF)
General Economic Development
Chapter 311 of the Texas Tax Code
City of Corpus Christi
Property Tax
Tax Increment Financing (TIF)
(not specified)
$255,725
$0
$255,725
(none)
https://www-cdn.cctexas.com/sites/default/files/ACFR%20Final%20with%20cover%2003.31.22.pdf
13680
Texas
TX
City of Corpus Christi
Municipality
2021
Property Tax Abatements
General Economic Development
Chapter 312 of the Texas Tax Code
City of Corpus Christi
Property Tax
Tax Abatement
(not specified)
$56,661
$0
$56,661
(none)
https://www-cdn.cctexas.com/sites/default/files/ACFR%20Final%20with%20cover%2003.31.22.pdf
13681
Texas
TX
City of Dallas
Municipality
2021
Historic Preservation
General Economic Development
Dallas City Code, Article XI, "Historic Preservation Tax Exemptions and Economic Development Incentives for Historic Properties."
Dallas
Property Tax
Tax Abatement
(not specified)
$1,572,000
$0
$1,572,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13682
Texas
TX
City of Dallas
Municipality
2021
Tax Increment Financing
General Economic Development
Texas Tax Code Chapter 311, "Tax Increment Financing Act."
Dallas , Texas
Real Property Tax
Tax refund
TIF incentives may or may not have a recapture provision. Each project is negotiated separately.
$36,269,000
$0
$36,269,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13683
Texas
TX
City of Dallas
Municipality
2021
Public Private Partnership (PPP) Program
Job Creation/Retention
Texas Tax Code Chapter 312
City of Dallas
Real and/or Business Personal Tax; Retail Sales Taxes; Hotel Occupancy Tax
Tax refund
If there is failure to comply with the agreement and in the case of default, all taxes which otherwise would have been paid to the City without the benefit of tax abatement, including interest and penalties thereon, will become a debt to the City and shall become due.
$7,439,000
$0
$7,439,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/Pages/annualreport.aspx
13684
Texas
TX
City of Fort Worth
Municipality
2021
Economic Development Program Grant Agreements
Business attraction/retention/expansion
Chapter 380 of the Texas Local Government Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax; Sales Tax; Hotel Occupancy Tax
Tax refund
Agreement termination
$27,754,664
$0
$27,754,664
(none)
13685
Texas
TX
City of Fort Worth
Municipality
2021
Neighborhood Empowerment Zones (EZ)
General Economic Development (EZ)
Chapter 378 of the Texas Local Government Code
City of Fort Worth
Property Tax
Tax Abatement
Agreement termination
$1,117,276
$0
$1,117,276
(none)
13686
Texas
TX
City of Fort Worth
Municipality
2021
Tax Abatement Agreements
Residential tax relief
Chapter 312 of the Texas Tax Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax
Tax refund
Agreement termination
$1,049,387
$0
$1,049,387
(none)
13687
Texas
TX
City of Houston
Municipality
2021
Chapter 312
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
Tax diversion
(not specified)
$1,219,524
$0
$1,219,524
(none)
https://www.houstontx.gov/controller/acfr.html
13688
Texas
TX
City of Houston
Municipality
2021
Tax Increm Reinvest Zone (TIRZ)
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
Tax diversion
(not specified)
$535,700,000
$0
$535,700,000
(none)
https://www.houstontx.gov/controller/acfr.html
13689
Texas
TX
City of Laredo
Municipality
2021
Chapter 312
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
City of Laredo
Property Tax
Tax Abatement
(not specified)
$190,132
$0
$190,132
6 agreements
https://www.cityoflaredo.com/home/showpublisheddocument/892/638113778494530000
13690
Texas
TX
City of Laredo
Municipality
2021
Chapter 378
General Economic Development
Chapter 378 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
City of Laredo
Property Tax
Tax Abatement
(not specified)
$77,255
$0
$77,255
28 agreements
https://www.cityoflaredo.com/home/showpublisheddocument/892/638113778494530000
13691
Texas
TX
City of Laredo
Municipality
2021
Chapter 380 Performance Based Economic Development Incentive Program
General Economic Development
Chapter 380 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
City of Laredo
Sales Tax; Property Tax
Tax Abatement
(not specified)
$447,885
$0
$447,885
153 agreements
https://www.cityoflaredo.com/home/showpublisheddocument/892/638113778494530000
13692
Texas
TX
City of Longview
Municipality
2021
Chapter 312 Agreements
General Economic Development
Chapter 312 of the Texas Local Government Code
City of Longview
Property Tax
Tax Abatement
(not specified)
$653,653
$0
$653,653
(none)
https://www.longviewtexas.gov/DocumentCenter/View/10350/Annual-Comprehensive-Financial-Report-ACFR-FY-20-21
13693
Texas
TX
City of Lubbock
Municipality
2021
Industrial Tax Abatement Program
General Economic Development
Chapter 312 of the Texas Local Government Code
City of Lubbock
Property Tax
Tax Abatement
In ACFR
$631,550
$0
$631,550
Companies in ACFR, with in depth program description
https://ci.lubbock.tx.us/storage/images/rmX9FF05SUflOwCH8p73vAiLY482M7Wy9Z3Kjx93.pdf
13694
Texas
TX
City of Odessa
Municipality
2021
Chapter 312 Agreements
General Economic Development
Chapter 312 of the Texas Local Government Code
City of Odessa
Property Tax
Tax Abatement
(not specified)
$52,794
$0
$52,794
(none)
https://www.odessa-tx.gov/ArchiveCenter/ViewFile/Item/1013
13695
Texas
TX
City of Odessa
Municipality
2021
Chapter 380 Agreements
General Economic Development
Chapter 380 of the Texas Local Government Code
City of Odessa
Property Tax; Sales Tax
Tax Abatement
(not specified)
$1,205,217
$0
$1,205,217
(none)
https://www.odessa-tx.gov/ArchiveCenter/ViewFile/Item/1013
13696
Texas
TX
City of Port Arthur
Municipality
2021
Chapter 380
General Economic Development
Chapter 380 of the Texas Local Government Code
City of Port Arthur
Sales Tax
Tax Abatement
(not specified)
$621,736
$0
$621,736
(none)
https://cityhall.portarthurtx.gov:444/WebLink/0/edoc/286621/ComprehensiveAnnualFinancialReportFYE2021.pdf
13697
Texas
TX
City of Port Arthur
Municipality
2021
Industrial Agreements
General Economic Development
Section 42.044 of the Texas Local Government Code
City of Port Arthur
Property Tax
Tax Abatement
(not specified)
$13,000,000
$0
$13,000,000
(none)
https://cityhall.portarthurtx.gov:444/WebLink/0/edoc/286621/ComprehensiveAnnualFinancialReportFYE2021.pdf
13698
Texas
TX
City of San Angelo
Municipality
2021
City of San Angelo Development Corporation
General Economic Development
(not specified)
City of San Angelo
Property Tax
Tax Abatement
(not specified)
$6,848
$0
$6,848
(none)
https://www.cosatx.us/home/showpublisheddocument/35631/637880201350330000
13699
Texas
TX
City of San Angelo
Municipality
2021
Tax Increment Reinvest Zone (TIRZ)
General Economic Development
(not specified)
City of San Angelo
Property Tax
Tax Increment Financing (TIF)
(not specified)
$2,551
$0
$2,551
(none)
https://www.cosatx.us/home/showpublisheddocument/35631/637880201350330000
13700
Texas
TX
City of San Antonio
Municipality
2021
Economic Development Incentive Fund (EDIF) Program
General Economic Development
Chapter 380 of the Texas Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Assessment reduction
Agreement termination
$1,004,000
$0
$1,004,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13701
Texas
TX
City of San Antonio
Municipality
2021
City Tax Abatement Program - Chapter 312
Job Creation/Retention
Chapter 312 of the Texas Tax Code
City of San Antonio
Real Property Tax; Business Personal Property Tax
Assessment reduction; credit
Agreement termination
$3,400,000
$0
$3,400,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13702
Texas
TX
City of San Antonio
Municipality
2021
Tax Increment Financing (TIF) Program - Non-Center City Housing Incentive Policy
Real estate development (commercial)
Chapter 311, 312 of the Texas Tax Code; Chapter 380 of the Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Tax reimbursement
(N/A - TIF)
$664,000
$0
$664,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13703
Texas
TX
City of San Antonio
Municipality
2021
Tax Increment Financing (TIF) Program - Center City Housing Incentive Policy
Real estate development (commercial)
Chapter 311 of the Texas Tax Code; Chapter 380 of the Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Tax reimbursement
(N/A - TIF)
$2,751,000
$0
$2,751,000
(none)
https://www.sanantonio.gov/Finance/bfi/annual-report
13704
Texas
TX
City of Temple
Municipality
2021
Chapter 312 Agreements
General Economic Development
Ordinance 2016 - 4783; Chapter 312 of the Texas Local Government Code
City of Temple
Property Tax
Tax Abatement
(not specified)
$2,095,555
$0
$2,095,555
Breakdown by company in ACFR
https://cms9files.revize.com/templetx/Finance/CAFR/FY%202021%20ACFR.pdf
13705
Texas
TX
City of Temple
Municipality
2021
Chapter 380 Agreements
General Economic Development
Chapter 380 of the Texas Local Government Code
City of Temple
Sales Tax
Tax Abatement
(not specified)
$488,776
$0
$488,776
Breakdown by company in ACFR
https://cms9files.revize.com/templetx/Finance/CAFR/FY%202021%20ACFR.pdf
13706
Texas
TX
City of Wichita Falls
Municipality
2021
Chapter 312 Agreements
General Economic Development
Chapter 312 of the Texas Local Government Code
City of Wichita Falls
Property Tax
Tax Abatement
(not specified)
$1,836,761
$521,075
$1,315,686
(none)
http://www.wichitafallstx.gov/DocumentCenter/View/38003/2021-Annual-Comprehensive-Financial-Report
13707
Texas
TX
Dallas County
County
2021
Housing Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$216,000
$0
$216,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13708
Texas
TX
Dallas County
County
2021
Economic Development Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
(not specified)
$675,000
$0
$675,000
(none)
https://www.dallascounty.org/departments/auditor/acfr.php
13709
Texas
TX
Harris County
County
2021
Property Redevelopment and Tax Abatement Act
Job Creation/Retention
Property Redevelopment and Tax Abatement Act, Chapter 312
Harris County, Texas
Property Tax
Tax Abatement
termination of the agreement in the event its counterparty discontinues producing product as well as recapturing Property Tax abated in that calendar year
$565,568
$0
$565,568
CAFR provided breakdown by unnamed recipients: "two ... were manufacturing facilities, which were granted exemptions that converted to property tax abatements ranging from $17,922 to $144,213 and totaling $162,135. Two of the entities were a regional distribution facilities, which were also granted an exemption that converted to a property tax abatement of $16,385."
https://auditor.testint.hctx.net/Pages/CAFR.aspx
13710
Texas
TX
Tarrant County
County
2021
Mixed Use Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$58,000
$0
$58,000
$23,000 for hospital district
13711
Texas
TX
Tarrant County
County
2021
Multi-Family Residential Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
(not specified)
$165,000
$0
$165,000
$53,000 for hospital district
13712
Texas
TX
Tarrant County
County
2021
Manufacturing Facility
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$1,097,143
$0
$1,097,143
$563,000 for hospital district
13713
Texas
TX
Tarrant County
County
2021
Corporate Offices/Data Center
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$4,456,000
$0
$4,456,000
$169,000 for hospital district
13714
Texas
TX
Texas
State
2021
Agricultural and Timber Programs: Timber Products
Agricultural development
Texas Tax Code Section 151.3162
State of Texas
Sales and Use Tax
Tax Exemption
(not specified)
$31,751,000
$0
$31,751,000
(none)
13715
Texas
TX
Texas
State
2021
Agricultural and Timber Programs: Farm/Timber Use-Motor Vehicle
Agricultural development
Texas Tax Code Section 152.091
State of Texas
Motor Vehicle Sales and Use Tax
Tax Exemption
(not specified)
$38,542,000
$0
$38,542,000
(none)
13716
Texas
TX
Texas
State
2021
Agricultural and Timber Programs: Agricultural Machinery and Equipment
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(not specified)
$77,900,000
$0
$77,900,000
(none)
13717
Texas
TX
Texas
State
2021
Agricultural Products Program
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(not specified)
$315,700,000
$0
$315,700,000
(none)
13718
Texas
TX
Texas
State
2021
Certified Rehabilitation Certified Historic Structures Credit
Historic Preservation
Texas Tax Code Section 171.904-171.909
State of Texas
Franchise Tax
Tax Credit
(not specified)
$23,899,000
$0
$23,899,000
(none)
13719
Texas
TX
Texas
State
2021
Texas Enterprise Zone (EZ) Programs
Job Creation/Retention
Texas Tax Code Section 151.429
State of Texas
Sales and Use Tax; Hotel Occupancy Tax
Tax refund
Rebate is conditioned on project maintaining at least the same level of employment of qualified employees as existed at the time it qualified for the refund for a period of three years from that date. If the Texas Comptroller of Public Accounts (Comptroller's office) certifies that the level of employment has not been maintained, the Comptroller's office shall assess that portion of the refund made attributable to any such decrease in employment, including penalty and interest from the date of the refund.
$11,704,000
$0
$11,704,000
(none)
13720
Texas
TX
Texas
State
2021
Research and Development Tax Credit Program (Credits)
Research and development
Texas Tax Code Section 171.654
State of Texas
Franchise Tax
Tax Credit
(not specified)
$215,600,000
$0
$215,600,000
(none)
13721
Texas
TX
Texas
State
2021
Research and Development Tax Credit Program (Exemptions)
Research and development
Texas Tax Code Section 151.3182
State of Texas
Sales and Use Tax
Tax Exemption
Whenever the Comptroller or the registrant cancels or otherwise terminates the registration number, the registrant will be required to pay the tax, penalty, and interest due from the date of purchase on all ineligible tax-free purchases.
$350,891,000
$0
$350,891,000
(none)
13722
Texas
TX
Texas
State
2021
Texas Data Center Program Exemption
Technology (data center)
Texas Tax Code Sections 151.359 and 151.3595
State of Texas
Sales and Use Tax
Tax Exemption
Each entity or person that has their registration number revoked is liable for the state sales and use tax, including penalty and interest from the date of purchase, on all tax free purchases made under the qualified data center exemption.
$85,505,000
$0
$85,505,000
(none)
13723
Texas
TX
Travis County
County
2021
Various Property Tax Rebatements Agreements
General Economic Development
Texas Local Government Code, Chapter 381, Texas Tax Code, Chapter 312,
Travis County, Texas
Property Tax
Tax Rebate
(not specified)
$4,873,751
$0
$4,873,751
(none)
https://financialtransparency.traviscountytx.gov/FinancialDocuments
13724
Texas
TX
Bexar County
County
2022
Various Property Tax Abatements Agreements
General Economic Development
Property Redevelopment and Tax Abatement Act
Bexar County, Texas
Property Tax
Tax Abatement
If the employment and/or capital investment level commitments are not met, taxes previously abated are subject to recapture by the County.
$2,655,926
$0
$2,655,926
CAFR provided breakdown by unnamed recipients.
https://www.bexar.org/ArchiveCenter/ViewFile/Item/5149
13725
Texas
TX
City of Amarillo
Municipality
2022
Tax Abatement Agreements
General Economic Development
Chapter 312 of the Texas Tax Code
City of Amarillo
Property Tax
Reduction in assessed value
(not specified)
$623,017
$0
$623,017
(none)
https://www.amarillo.gov/home/showpublisheddocument/34630/638136943786130000
13726
Texas
TX
City of Amarillo
Municipality
2022
Chapter 380
General Economic Development
Chapter 380 of the Texas Tax Code
City of Amarillo
Hotel Tax; Sales Tax
Tax Rebate
(not specified)
$21,799
$0
$21,799
(none)
https://www.amarillo.gov/home/showpublisheddocument/34630/638136943786130000
13727
Texas
TX
City of Amarillo
Municipality
2022
Tax Increment Financing (TIF)
General Economic Development
Chapter 311 of the Texas Tax Code
City of Amarillo
Property Tax
Tax Increment Financing (TIF)
(not specified)
$1,331,311
$0
$1,331,311
(none)
https://www.amarillo.gov/home/showpublisheddocument/34630/638136943786130000
13728
Texas
TX
City of Austin
Municipality
2022
Chapter 380 Performance Based Economic Development Incentive Program
General Economic Development
Chapter 380 of the Texas Local Government Code
Austin, Texas
property taxes, sales taxes
Tax Abatement
(not specified)
$2,555,000
$0
$2,555,000
4 agreements
https://assets.austintexas.gov/financeonline/downloads/annual_comprehensive_financial_report/annual_comprehensive_financial_report_2022.pdf
13729
Texas
TX
City of Beaumont
Municipality
2022
Industrial Agreements
General Economic Development
Section 42.044 of the Texas Local Government Code
City of Beaumont
Property Tax
Tax Abatement
(not specified)
$2,080,000
$0
$2,080,000
(none)
https://www.beaumonttexas.gov/ArchiveCenter/ViewFile/Item/58
13730
Texas
TX
City of Bryan
Municipality
2022
Tax Increm Reinvestment Zone (TIRZ)
General Economic Development
Chapter 311 of the Texas Tax Code
City of Bryan
Property Tax
Tax Increment Financing (TIF)
(not specified)
$3,425,008
$0
$3,425,008
Breakdown by TIRZ Zone
https://docs.bryantx.gov/fiscal/FY2022ACFR.pdf
13731
Texas
TX
City of Bryan
Municipality
2022
Chapter 312 Agreements
General Economic Development
Chapter 312 of the Texas Tax Code
City of Bryan
Property Tax
Tax Abatement
(not specified)
$110,729
$0
$110,729
Breakdown by company in ACFR
https://docs.bryantx.gov/fiscal/FY2022ACFR.pdf
13732
Texas
TX
City of Bryan
Municipality
2022
Chapter 351 Agreements
General Economic Development
Chapter 351 of the Texas Tax Code
City of Bryan
Hotel Occupancy Tax
Tax Abatement
(not specified)
$237,481
$0
$237,481
Breakdown by company in ACFR
https://docs.bryantx.gov/fiscal/FY2022ACFR.pdf
13733
Texas
TX
City of Bryan
Municipality
2022
Chapter 380 Agreements
General Economic Development
Chapter 380 of the Texas Tax Code
City of Bryan
Property Tax; Sales Tax
Tax Abatement
(not specified)
$554,311
$0
$554,311
Breakdown by company in ACFR
https://docs.bryantx.gov/fiscal/FY2022ACFR.pdf
13734
Texas
TX
City of Corpus Christi
Municipality
2022
Chapter 380 Agreements
General Economic Development
Chapter 380 of the Texas Tax Code
City of Corpus Christi
Property Tax; Sales Tax
Tax Abatement
(not specified)
$855,224
$0
$855,224
(none)
https://www.cctexas.com/sites/default/files/City%20of%20Corpus%20Christi%20Annual%20Comprehensive%20Financial%20Report%20FY2022%20for%20web.pdf
13735
Texas
TX
City of Corpus Christi
Municipality
2022
Tax Increment Financing (TIF)
General Economic Development
Chapter 311 of the Texas Tax Code
City of Corpus Christi
Property Tax
Tax Increment Financing (TIF)
(not specified)
$290,891
$0
$290,891
(none)
https://www.cctexas.com/sites/default/files/City%20of%20Corpus%20Christi%20Annual%20Comprehensive%20Financial%20Report%20FY2022%20for%20web.pdf
13736
Texas
TX
City of Corpus Christi
Municipality
2022
Property Tax Abatements
General Economic Development
Chapter 312 of the Texas Tax Code
City of Corpus Christi
Property Tax
Tax Abatement
(not specified)
$4,927
$0
$4,927
(none)
https://www.cctexas.com/sites/default/files/City%20of%20Corpus%20Christi%20Annual%20Comprehensive%20Financial%20Report%20FY2022%20for%20web.pdf
13737
Texas
TX
City of Dallas
Municipality
2022
Tax Increment Financing
General Economic Development
Texas Tax Code Chapter 311, "Tax Increment Financing Act."
City of Dallas
Real Property Tax
Tax refund
TIF incentives may or may not have a recapture provision. Each project is negotiated separately.
$41,880,000
$0
$41,880,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/AuditedFinancials/Annual%20Comprehensive%20Financial%20Report%202022.pdf
13738
Texas
TX
City of Dallas
Municipality
2022
Public Private Partnership (PPP) Program
Job Creation/Retention
Texas Tax Code Chapter 312; Texas Tax Code 380
City of Dallas
Real and/or Business Personal Tax; Retail Sales Taxes; Hotel Occupancy Tax
Tax refund
If there is failure to comply with the agreement and in the case of default, all taxes which otherwise would have been paid to the City without the benefit of tax abatement, including interest and penalties thereon, will become a debt to the City and shall become due.
$10,969,000
$0
$10,969,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/AuditedFinancials/Annual%20Comprehensive%20Financial%20Report%202022.pdf
13739
Texas
TX
City of Dallas
Municipality
2022
Historic Preservation
General Economic Development
Dallas City Code, Article XI, "Historic Preservation Tax Exemptions and Economic Development Incentives for Historic Properties."
City of Dallas
Property Tax
Tax Abatement
There is an obligation by the owner to repay any taxes that were exempted under this program if the historic property is ever demolished or materially altered by the willful act or negligence of the owner without necessary City approvals.
$1,561,000
$0
$1,561,000
(none)
https://dallascityhall.com/departments/budget/financialtransparency/AuditedFinancials/Annual%20Comprehensive%20Financial%20Report%202022.pdf
13740
Texas
TX
City of Fort Worth
Municipality
2022
Economic Development Program Grant Agreements
Business attraction/retention/expansion
Chapter 380 of the Texas Local Government Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax; Sales Tax; Hotel Occupancy Tax
Tax refund
Agreement termination
$32,121,000
$0
$32,121,000
Breakdown by tax type in ACFR
https://www.fortworthtexas.gov/files/assets/public/v/1/finance/fy2022-annual-comprehensive-financial-report.pdf
13741
Texas
TX
City of Fort Worth
Municipality
2022
Tax Abatement Agreements
Residential tax relief
Chapter 312 of the Texas Tax Code
City of Fort Worth
Real Property Tax; Business Personal Property Tax
Tax refund
Agreement termination
$4,232,000
$0
$4,232,000
(none)
https://www.fortworthtexas.gov/files/assets/public/v/1/finance/fy2022-annual-comprehensive-financial-report.pdf
13742
Texas
TX
City of Fort Worth
Municipality
2022
Neighborhood Empowerment Zones (EZ)
General Economic Development (EZ)
Chapter 378 of the Texas Local Government Code
City of Fort Worth
Property Tax
Tax Abatement
Agreement termination
$1,141,000
$0
$1,141,000
(none)
https://www.fortworthtexas.gov/files/assets/public/v/1/finance/fy2022-annual-comprehensive-financial-report.pdf
13743
Texas
TX
City of Houston
Municipality
2022
Tax Increment Reinvest Zone (TIRZ)
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 311
Houston, Texas
Property Tax
Tax Increment Financing (TIF)
(not specified)
$531,800,000
$0
$531,800,000
(none)
https://www.houstontx.gov/controller/acfr/acfr2022.pdf
13744
Texas
TX
City of Houston
Municipality
2022
Chapter 312
General Economic Development
Property Redevelopment and Tax Abatement Act, Chapter 312
Houston, Texas
Property Tax
Tax diversion
(not specified)
$1,133,138
$0
$1,133,138
(none)
https://www.houstontx.gov/controller/acfr/acfr2022.pdf
13745
Texas
TX
City of Laredo
Municipality
2022
Chapter 312
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
City of Laredo
Property Tax
Tax Abatement
(not specified)
$194,723
$0
$194,723
3 agreements
https://www.cityoflaredo.com/home/showpublisheddocument/10032/638270931204630000
13746
Texas
TX
City of Laredo
Municipality
2022
Chapter 378
General Economic Development
Chapter 378 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
City of Laredo
Property Tax
Tax Abatement
(not specified)
$77,169
$0
$77,169
153 agreements
https://www.cityoflaredo.com/home/showpublisheddocument/10032/638270931204630000
13747
Texas
TX
City of Laredo
Municipality
2022
Chapter 380 Performance Based Economic Development Incentive Program
General Economic Development
Chapter 380 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
City of Laredo
Sales Tax; Property Tax
Tax Abatement
(not specified)
$897,308
$0
$897,308
4 agreements
https://www.cityoflaredo.com/home/showpublisheddocument/10032/638270931204630000
13748
Texas
TX
City of Longview
Municipality
2022
Chapter 380 Agreements
General Economic Development
Chapter 380 of the Texas Local Government Code
City of Longview
Property Tax
Tax Abatement
(not specified)
$581,910
$0
$581,910
(none)
https://www.longviewtexas.gov/DocumentCenter/View/11350/Annual-Comprehensive-Financial-Report-ACFR-FY-21-22
13749
Texas
TX
City of Longview
Municipality
2022
Chapter 312 Agreements
General Economic Development
Chapter 312 of the Texas Local Government Code
City of Longview
Property Tax
Tax Abatement
(not specified)
$805,330
$0
$805,330
(none)
https://www.longviewtexas.gov/DocumentCenter/View/11350/Annual-Comprehensive-Financial-Report-ACFR-FY-21-22
13750
Texas
TX
City of Lubbock
Municipality
2022
Industrial Tax Abatement Program
General Economic Development
Chapter 312 of the Texas Local Government Code
City of Lubbock
Property Tax
Tax Abatement
In ACFR
$612,317
$0
$612,317
Companies in ACFR, with in depth program description
https://ci.lubbock.tx.us/storage/images/aDa1hsRhIHBzu17DBOF36FQcY64PCshGmaXzBkMm.pdf
13751
Texas
TX
City of San Antonio
Municipality
2022
Tax Increment Financing (TIF) Program - Center City Housing Incentive Policy
Real estate development (commercial)
Chapter 311 of the Texas Tax Code; Chapter 380 of the Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Tax reimbursement
– Violations for employment of undocumented workers, failure to meet investment requirements, failure to meet and maintain the minimum number of employees, failure to pay property taxes if owed or for refunding agreements, failure to complete project by the agreed upon deadline, events of relocation or cessation of business activities within the term of the agreement, or failure to meet other specified terms of the agreement.
$3,448,000
$0
$3,448,000
38 agreements
https://www.sanantonio.gov/Portals/0/Files/Finance/FY2022-AnnualComprehensiveFinancialReport.pdf
13752
Texas
TX
City of San Antonio
Municipality
2022
City Tax Abatement Program - Chapter 312
Job Creation/Retention
Chapter 312 of the Texas Tax Code
City of San Antonio
Real Property Tax
Assessment reduction; credit
Violations for employment of undocumented workers, failure to meet investment requirements, failure to meet and maintain the minimum number of employees, failure to pay property taxes if owed or for refunding agreements, failure to complete project by the agreed upon deadline, events of relocation or cessation of business activities within the term of the agreement, or failure to meet other specified terms of the agreement.
$2,681,000
$0
$2,681,000
12 agreements
https://www.sanantonio.gov/Portals/0/Files/Finance/FY2022-AnnualComprehensiveFinancialReport.pdf
13753
Texas
TX
City of San Antonio
Municipality
2022
Economic Development Incentive Fund (EDIF) Program
General Economic Development
Chapter 380 of the Texas Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Assessment reduction
Violations for employment of undocumented workers, failure to meet investment requirements, failure to meet and maintain the minimum number of employees, failure to pay property taxes if owed or for refunding agreements, failure to complete project by the agreed upon deadline, events of relocation or cessation of business activities within the term of the agreement, or failure to meet other specified terms of the agreement.
$1,310,000
$0
$1,310,000
4 agreements
https://www.sanantonio.gov/Portals/0/Files/Finance/FY2022-AnnualComprehensiveFinancialReport.pdf
13754
Texas
TX
City of San Antonio
Municipality
2022
Tax Increment Financing (TIF) Program - Non-Center City Housing Incentive Policy
Real estate development (commercial)
Chapter 311, 312 of the Texas Tax Code; Chapter 380 of the Local Government Code
City of San Antonio
Real and/or Personal Property Tax
Tax reimbursement
Violations for employment of undocumented workers, failure to meet investment requirements, failure to meet and maintain the minimum number of employees, failure to pay property taxes if owed or for refunding agreements, failure to complete project by the agreed upon deadline, events of relocation or cessation of business activities within the term of the agreement, or failure to meet other specified terms of the agreement.
$853,000
$0
$853,000
8 agreements
https://www.sanantonio.gov/Portals/0/Files/Finance/FY2022-AnnualComprehensiveFinancialReport.pdf
13755
Texas
TX
City of Temple
Municipality
2022
Chapter 312 Agreements
General Economic Development
Ordinance 2016 - 4783; Chapter 312 of the Texas Local Government Code
City of Temple
Property Tax
Tax Abatement
(not specified)
$1,950,986
$0
$1,950,986
Breakdown by company in ACFR
https://cms9files.revize.com/templetx/Finance/CAFR/FY%202022%20ACFR%20-%20Final%20NS.pdf
13756
Texas
TX
City of Temple
Municipality
2022
Chapter 380 Agreements
General Economic Development
Chapter 380 of the Texas Local Government Code
City of Temple
Sales Tax
Tax Abatement
(not specified)
$634,379
$0
$634,379
Breakdown by company in ACFR
https://cms9files.revize.com/templetx/Finance/CAFR/FY%202022%20ACFR%20-%20Final%20NS.pdf
13757
Texas
TX
City of Victoria
Municipality
2022
Various Property Tax Abatements Agreements
General Economic Development
Resolution No. 90-73R, as required by Chapter 312 of the Texas Tax Code
City of Victoria
Property Tax
Tax Abatement
(not specified)
$62,428
$0
$62,428
(none)
https://www.victoriatx.gov/DocumentCenter/View/8006/2021-to-2022-Annual-Comprehensive-Financial-Report-PDF?bidId=
13758
Texas
TX
City of Wichita Falls
Municipality
2022
Chapter 312 Agreements
General Economic Development
Chapter 312 of the Texas Local Government Code
City of Wichita Falls
Property Tax
Tax Abatement
(not specified)
$1,718,655
$1,439,374
$279,281
(none)
https://www.wichitafallstx.gov/DocumentCenter/View/40162/ACFR?bidId=
13759
Texas
TX
Dallas County
County
2022
Economic Development Projects
Job Creation/Retention
(not specified)
Dallas County, Texas
Property Tax
Tax Abatement
In the event of an uncured breach of an abatement, taxes which otherwise would have been paid without the benefit of a tax abatement are due and payable to the County within 60 days.
$628,000
$0
$628,000
(none)
https://www.dallascounty.org/Assets/uploads/docs/auditor/annual-finacial-report/FY2022ACFR.pdf
13760
Texas
TX
Dallas County
County
2022
Housing Projects
Job Creation/Retention
no specified
Dallas County, Texas
Property Tax
Tax Abatement
In the event of an uncured breach of an abatement, taxes which otherwise would have been paid without the benefit of a tax abatement are due and payable to the County within 60 days.
$231,000
$0
$231,000
(none)
https://www.dallascounty.org/Assets/uploads/docs/auditor/annual-finacial-report/FY2022ACFR.pdf
13761
Texas
TX
Harris County
County
2022
Property Redevelopment and Tax Abatement Act
Job Creation/Retention
Property Redevelopment and Tax Abatement Act, Chapter 312
Harris County, Texas
Property Tax
Tax Abatement
termination of the agreement in the event its counterparty discontinues producing product as well as recapturing Property Tax abated in that calendar year
$530,966
$0
$530,966
ACFR contains breakdown by unnamed recepients
https://auditor.harriscountytx.gov/Portals/auditor/documents/ACFRs/HC%20Final%20with%20GAS%20Opinions%20FY022822.pdf
13762
Texas
TX
Tarrant County
County
2022
Corporate Offices/Data Center
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$3,752,000
$0
$3,752,000
Amount reported for Hospital District
https://www.tarrantcountytx.gov/content/dam/main/auditor/FinancialAccountingReports/Annual%20Financial%20Reports/annual-comprehensive-financial-report/Tarrant_County_FY2022_Annual_Comprehensive_Financial_Report.pdf
13763
Texas
TX
Tarrant County
County
2022
Manufacturing Facility
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$140,400
$0
$140,400
Amount reported for Hospital District
https://www.tarrantcountytx.gov/content/dam/main/auditor/FinancialAccountingReports/Annual%20Financial%20Reports/annual-comprehensive-financial-report/Tarrant_County_FY2022_Annual_Comprehensive_Financial_Report.pdf
13764
Texas
TX
Tarrant County
County
2022
Multi-Family Residential Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$99,000
$0
$99,000
Amount reported for Hospital District
https://www.tarrantcountytx.gov/content/dam/main/auditor/FinancialAccountingReports/Annual%20Financial%20Reports/annual-comprehensive-financial-report/Tarrant_County_FY2022_Annual_Comprehensive_Financial_Report.pdf
13765
Texas
TX
Tarrant County
County
2022
Mixed Use Development
General Economic Development
Chapter 312 of the Texas Property Tax Code, Property Redevelopment and Tax Abatement Act
Tarrant County, Texas
Property Tax
Reduction in assessed value
Some agreements provide for repayment of forgone taxes if the business fails to meet certain criteria.
$26,000
$0
$26,000
Amount reported for Hospital District
https://www.tarrantcountytx.gov/content/dam/main/auditor/FinancialAccountingReports/Annual%20Financial%20Reports/annual-comprehensive-financial-report/Tarrant_County_FY2022_Annual_Comprehensive_Financial_Report.pdf
13766
Texas
TX
Texas
State
2022
Agricultural Products Program
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(not specified)
$391,800,000
$0
$391,800,000
(none)
https://comptroller.texas.gov/transparency/reports/comprehensive-annual-financial/2022/
13767
Texas
TX
Texas
State
2022
Research and Development Tax Credit Program (Credits)
Research and development
Texas Tax Code Section 171.654
State of Texas
Franchise Tax
Tax Credit
(not specified)
$303,708,000
$0
$303,708,000
(none)
https://comptroller.texas.gov/transparency/reports/comprehensive-annual-financial/2022/
13768
Texas
TX
Texas
State
2022
Research and Development Tax Credit Program (Exemptions)
Research and development
Texas Tax Code Section 151.3182
State of Texas
Sales and Use Tax
Tax Exemption
Whenever the Comptroller or the registrant cancels or otherwise terminates the registration number, the registrant will be required to pay the tax, penalty, and interest due from the date of purchase on all ineligible tax-free purchases.
$245,300,000
$0
$245,300,000
(none)
https://comptroller.texas.gov/transparency/reports/comprehensive-annual-financial/2022/
13769
Texas
TX
Texas
State
2022
Agricultural Machinery and Equipment
Agricultural development
Texas Tax Code Section 151.316
State of Texas
Sales and Use Tax
Tax Exemption
(not specified)
$110,600,000
$0
$110,600,000
(none)
https://comptroller.texas.gov/transparency/reports/comprehensive-annual-financial/2022/
13770
Texas
TX
Texas
State
2022
Texas Data Center Program Exemption
Technology (data center)
Texas Tax Code Sections 151.359 and 151.3595
State of Texas
Sales and Use Tax
Tax Exemption
Each entity or person that has their registration number revoked is liable for the state sales and use tax, including penalty and interest from the date of purchase, on all tax free purchases made under the qualified data center exemption.
$80,172,000
$0
$80,172,000
(none)
https://comptroller.texas.gov/transparency/reports/comprehensive-annual-financial/2022/
13771
Texas
TX
Texas
State
2022
Agricultural and Timber Programs: Farm/Timber Use-Motor Vehicle
Agricultural development
Texas Tax Code Section 152.091
State of Texas
Motor Vehicle Sales and Use Tax
Tax Exemption
(not specified)
$39,537,000
$0
$39,537,000
(none)
https://comptroller.texas.gov/transparency/reports/comprehensive-annual-financial/2022/
13772
Texas
TX
Texas
State
2022
Certified Rehabilitation Certified Historic Structures Credit
Historic Preservation
Texas Tax Code Section 171.904-171.909
State of Texas
Franchise Tax
Tax Credit
(not specified)
$35,206,000
$0
$35,206,000
(none)
https://comptroller.texas.gov/transparency/reports/comprehensive-annual-financial/2022/
13773
Texas
TX
Texas
State
2022
Agricultural and Timber Programs: Timber Products
Agricultural development
Texas Tax Code Section 151.3162
State of Texas
Sales and Use Tax
Tax Exemption
(not specified)
$32,240,000
$0
$32,240,000
(none)
https://comptroller.texas.gov/transparency/reports/comprehensive-annual-financial/2022/
13774
Texas
TX
Texas
State
2022
Texas Enterprise Zone (EZ) Programs - Hotel
Job Creation/Retention
Texas Tax Code Section 151.429
State of Texas
Hotel Occupancy Tax
Tax refund
Rebate is conditioned on project maintaining at least the same level of employment of qualified employees as existed at the time it qualified for the refund for a period of three years from that date. If the Texas Comptroller of Public Accounts (Comptroller's office) certifies that the level of employment has not been maintained, the Comptroller's office shall assess that portion of the refund made attributable to any such decrease in employment, including penalty and interest from the date of the refund.
$12,434,000
$0
$12,434,000
(none)
https://comptroller.texas.gov/transparency/reports/comprehensive-annual-financial/2022/
13775
Texas
TX
Texas
State
2022
Texas Enterprise Zone (EZ) Programs - Sales
Job Creation/Retention
Texas Tax Code Section 151.429
State of Texas
Sales & Use Tax
Tax refund
Rebate is conditioned on project maintaining at least the same level of employment of qualified employees as existed at the time it qualified for the refund for a period of three years from that date. If the Texas Comptroller of Public Accounts (Comptroller's office) certifies that the level of employment has not been maintained, the Comptroller's office shall assess that portion of the refund made attributable to any such decrease in employment, including penalty and interest from the date of the refund.
$9,851,000
$0
$9,851,000
(none)
https://comptroller.texas.gov/transparency/reports/comprehensive-annual-financial/2022/
13776
Texas
TX
Travis County
County
2022
Various Property Tax Rebatements Agreements
General Economic Development
Texas Local Government Code, Chapter 381, Texas Tax Code, Chapter 312,
Travis County, Texas
Property Tax
Tax Rebate
Can be terminated for non-compliance
$4,668,290
$0
$4,668,290
(none)
https://financialtransparency.traviscountytx.gov/Reports/FinancialDocuments/fy2022-acfr.pdf
13777
548