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

Reporting RequirementsChapter 312

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Questions? Contact the Local Government Assistance Team at 844-519-5672.

The chief appraiser of each county appraisal district (CAD) that has a reinvestment zone or abatement is required to file abatement-related reports with the Comptroller's office.

However, the CAD is not a party to the abatement agreement. The lead taxing unit is required to provide the CAD with all information needed to file the report. The Comptroller's office has emailed screenshots of the required information to the lead taxing units.

eSystems will not accept partially completed forms. All information is made available to the public within 24 hours of submission regardless of whether it is accurate.

Required Documentation

Guidelines and criteria of the agreement

Guidelines and criteria expire after two years. However, they can be renewed or amended at the end of two years to continue considering or adding agreements.

Include any order/ordinance approving, amending, reauthorizing, or repealing the agreement's guidelines and criteria and the amended or reauthorized guidelines and criteria.

The taxing unit must also post the current version of the guidelines and criteria governing the tax abatement agreements on their website (if they have one).

New reinvestment zone information

Include the order/ordinance approving the new reinvestment zone, the metes and bounds of the zone, and a general description of the reinvestment zone.

This includes the zone’s size, types of property included, its duration and the guidelines and criteria established for the reinvestment zone. Refer to Tax Code, Section 312.002 for details.

Redesignation of an existing reinvestment zone

Include the order/ordinance amending or reauthorizing the reinvestment zone and the amended or reauthorized metes and bounds of the zone.

Any new abatement agreement(s)

Include the order/ordinance approving the abatement agreement and a signed copy of the abatement agreement.

Modifications of existing abatement agreement(s)

Include the order/ordinance approving any subsequent amendments and modifications of the agreement, a signed copy of a modified abatement agreement or a statement/memo by the taxing unit and business agreeing to modify the abatement, and a copy of each tax abatement agreement to which a taxing unit is a party. Refer to Tax Code Sec. 312.005(a2) and Sec. 312.005(a1) for details.

Cancellation of exisiting abatement agreement(s)

Include to order/ordinance approving the cancellation of the abatement agreement.

All the components listed above must be compiled in a single file and uploaded to eSystems as part of the report by the chief appraiser.

The report must be filed before July 1 of the year following the zone’s designation or an abatement’s execution.

In addition, the chief appraiser is required to file the Property Value Post Abatement Report for three consecutive years after the abatement’s expiration. Refer to Post-abatement Value Reporting for details.

Need Help?

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