Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
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Glenn Hegar
Texas Comptroller of Public Accounts
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economy Economic Development

TIRZ GlossaryChapter 311

Abatement Given:
Has the lead taxing unit given an abatement to business(es) to locate within the boundaries of the TIRZ within the past two years?
Administrative Costs:
Expenses incurred by grant recipients or sub-recipients in support of the day-to-day operations of their organization.
Affordable Housing:
The local government providing housing where an occupant is paying no more than 30 percent of gross income for housing costs, including utilities.
Affordable Housing Expenditures:
The local government paying the expense to provide housing on which an occupant is paying no more than 30 percent of gross income for housing costs, including utilities.
Authorized User Name:
Name of the person submitting this document/record associated with the lead taxing unit, legally acknowledging the accuracy of this submission.
Bond Principal Due:
The initial amount of money borrowed in a loan.
Bond Interest Due:
The cost of debt for the borrower and the rate of return for the lender.
Captured Appraised Value:
The increased value of all real and personal property between the tax increment base value and the total appraised value.
Location where the TIRZ and lead taxing unit that created the TIRZ.
Explanation of type or nature of improvements undertaken.
Economic Development:
Establish and provide for the administration of one or more programs for the purpose of developing and diversifying the economy of the zone, eliminating unemployment and underemployment in the zone.
Economic Development Expenditures:
All expenditures made, or estimated to be made, and monetary obligations incurred, or estimated to be incurred, by the municipality or county designating a reinvestment zone that are listed in the project plan as costs of public works, public improvements, programs, or other projects benefiting the zone, plus other costs incidental to those expenditures and obligations.
Facade Renovation:
The renovation of the exterior facade of the improvements, including structural or non-structural renovations.
Facade Renovation Expenditures:
The expenses incurred when the development or renovation of a building facade.

Historical Preservation:
The effort to preserve, protect and conserve places and artifacts of historical significance that do not fall under traditional zoning categories.  This includes landscapes and structures.
Historical Preservation Expenditures:
The expenses incurred during protection and preservation of historic sites, structures or districts which reflect elements of local or national cultural, social, economic, political, archaeological, or architectural history.
Structures that support the growth of a community by connecting people and businesses through the construction or enhancement of existing or new roadways, water/sewer/drainage pipes, and electrical and communication lines.

Lead Taxing Unit :
The name of the taxing unit that created and approved the formation of the tax increment reinvestment as authorized by Tax Code Chapter 311.
An advance of money that is made to or on behalf the TIRZ, which must pay the principal amount.

Other Costs:
Those expenses that are non-operating and do not relate to the main business operations. These include interests, sales of assets, impairments and restructuring costs, etc.
Other Improvement:
Property and/or improvement acquired, constructed, operated, or maintained in the zone, or real property aquired outside the zone for right-of-way, landscaping or easements necessary to construct public rights-of-way.
Other Revenue Sources:
Other sources of revenue not specifically identified in this report where revenue was generated by the TIRZ.
Acquire, construct, reconstruct, or install parking facilities such as a public lot, garage, parking terminal, or other structure or accommodation for parking motor vehicles off the street or highway.  This  includes equipment, entrances, exits, fencing, and other accessories needed for safety and convenience.
Parking Expenditures:
The expenses incurred during the development of an area, whether it is a ground surface or a multi-story facility, to be used for the parking of motor vehicles.
Participating Taxing Units:
One or more local taxing units that did not create the TIRZ, but agreed to dedicate a portion of their tax increment TIF for one or more years during the TIRZs existence.
Previous ID:
An older record identifier that connects a history of activity to a current record identifier.
Property Purchased:
The expenses incurred when a local government agrees to purchase some property through transferring property from a local taxing unit to another party by an agreement.
Property Tax Increments:
The portion of ad valorem taxes collected on personal property and real property within the TIRZ boundaries.
Property Type:
The intended purpose of the property:  Commercial/Industrial, Residential or Both.
Public Improvement Expenditures:
The expenses incurred through the development of any public improvement.
Public Buildings and Facilities:
Local government buildings and facilities that are improved or newly constructed within the TIRZ.

Record ID:
A record ID is a record's unique identifier.
Reporting Year:
The year the report for the TIRZ is submitted.
The construction of a road, sidewalk, or other public infrastructure including the cost of acquiring the real property necessary for the construction.
Sale of Bonds:
When a local taxing unit agrees to purchase pledged bonds for a purchase price mutually agreed upon by the borrower and taxing unit.
Sale of Property:
Any direct sale or conveyance assignment, transfer exchange or other disposition of all or any part of a property; or 100 percent of the ownership interests.
Sales Tax Increments:
A portion of the sales tax collected from businesses within the boundaries of the TIRZ to be deposited into the tax increment fund. This is the tax generated from municipal sales and use taxes within the zone, above the sales tax base,
Size of Zone (Acreage):
Size of the created zone in terms of acreage that encompasses one or more parcels of real and/or personal pieces of property within a defined boundary.
Tax Increment Base Value:
The value of all real property and personal property within the boundaries of the TIRZ at the time of the creation of the TIRZ. This value remains constant throughout the duration of the TIRZ.
Tax Increment Percentage:
This is the tax increment percentage or dollar amount to be dedicated to the Tax Increment Fund (TIF) for a stated period of time.
Tax Increment Type:
The type of tax increment into the TIF fund. Primarily dedicated tax increments from ad valorem taxes, but tax increments can also be pulled from sales taxes, M&O, I&S or some variation of these.
TIF Fund Balance:
Funds in the Tax Increment Finance (TIF) Fund account that result when TIF projects generate annual revenues that exceed yearly costs and are rolled over to the next year’s budget.
TIRZ Effective Date:
The date the parties that created the zone agreed to the rights and obligations, and start and end dates, of a TIRZ.
TIRZ Expiration Date:
The date when the TIRZ agreement ends.
TIRZ Name:
The name of the zone as approved by city ordinance or county order and meets Comptroller naming guidelines.
TIRZ Subdivision Name:
Name of the TIRZ unless the boundaries are expanded, and each expanded area and the original area are treated as subdivisions.
Title of Authorized User:
Official or professional title of the person submitting this document/record associated with the lead taxing unit.
Total Appraised Value:
The value of all the real and personal property within the boundaries of the TIRZ as determined by the CAD. This can be determined for the zone or sub-zone when adding the tax increment base value to the captured appraised value to equal the total appraised value.
Total Debt Due:
The total amount of principal and interest due on bond debt.
Total Expenditures:
The total amount of all associated costs of improvements made over the past year when adding up each of the expenditure line-items.
Total Revenue:
All revenues from the sale of tax increment bonds or notes, revenues from the sale of any property acquired as part of the TIF plan and other revenues to be used in the reinvestment zone that are deposited in the tax increment fund for the zone.
The zone is, or will be, served by rail transportation or bus rapid transit.
Rail transportation refers to a passenger rail facility, including tracks; a rail line; a depot; a maintenance facility; and other real property associated with a passenger rail operation.
Bus rapid transit gives preferential treatment to buses on a roadway in order to reduce bus travel time, improve service reliability, increase the convenience of users, and increase bus ridership.  This includes fixed guideways, high occupancy vehicle lanes, bus ways or bus lanes; transit centers or stations; maintenance facilities; or other real property associated with a bus rapid transit operation.
Transit Expenditures:
A local government authority paying to provide the services of one or more different modes of public transportation such as bus, rail or other types including facilities, structures, and infrastructure.

Acquire, construct, reconstruct, or install water, sewer and/or drainage facilities within the TIRZ.

Years Tax Increment is in Effect (Range):
This is the period of time when a tax increment percentage is in effect, as agreed to by ordinance or order by that local taxing unit (see Tax Increment Percentage).

Zone Status:
Classification of a zone’s status as active or inactive.

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For additional information, contact the Data Analysis and Transparency Division via email or at 844-519-5672.