economy

Chapter 312 Post Abatement Property Valuation Reports

The Post Abatement Report contains:

• a table with basic post abatement information;
• a detailed report for each individual property; and
• a downloadable spreadsheet containing all property abatement details.

Post Abatement reports are required for three consecutive years, starting one year after the abatement expires (Tax Code, Chapter 312.005(a-1)).

Each piece of property that received an abatement as a part of an agreement with the local taxing unit(s) is identified by a property account number as assigned by the county appraisal district. The account numbers track the value of the property over time. These account numbers enable the public and public policy officials to determine if such incentives are a worthwhile economic development tool.

These reports are dependent upon the local governments answering all questions. In some instances, a local government may have left one or more answers blank.

View the post abatement glossary.