The reported information from each appraisal district is maintained in a registry of reinvestment zones and tax abatements and compiled into a biennial report.
The report is completed no later than Dec. 31 of each even-numbered year and submitted to the legislature and to the governor. The report includes a summary of the information reported under this section.
Tax Abatement (TA) Logs
Tax Abatement and Reinvestment Zone Database Terminology (August 2022)
NOTE 1: This spreadsheet contains all information that was submitted to the Comptroller, received by our office, and inputted into the database concerning data found in form 50-275 (new and/or re-designated reinvestment zones, form 50-276 (approved abatements) and form 50-277 (modified and/or cancelled abatements).
NOTE 2: Other than the “Unique Abatement Identifier” column, all other columns relate to information submitted by a local government that created a reinvestment zone and provides an abatement to a business that are reported on form 50-276.
- Unique Abatement Identifier (Column A)
- For internal use in identifying the name of an abatement zone.
- Zone Name (Column B)
- Name of reinvestment zone submitted by the local government.
- Creating New Zone/Re-Designating Zone (Column C)
- Identifies whether the lead taxing unit creates a new reinvestment zone which would last for five years or redesignates the reinvestment zone to continue in existence for another five years.
- Zone Size (Column D)
- When a reinvestment zone is created or redesignated, the zone’s size in terms of acreage is reported. If no zone size is provided by the reported agency, then a cell may read as NR = No Response.
- Zone Designation Date (Column E)
- Date when a reinvestment zone is formally approved by majority vote by the governing body of a lead taxing unit. If no zone designated date is provided by the reporting agency even though the form is submitted, then a cell may read as NR = No Response.
- Zone Re-Designation Date (Column F)
- Date when an existing reinvestment zone is formally approved by majority vote by the governing body of a lead taxing unit to continue in existence for a period of five additional years. If no zone re-designation date is provided by the reporting agency, then a cell may read as NR = No Response. If response in the cell is “NA” meaning “Not Applicable”, this indicates that a reinvestment zone has not been reported as “re-designated”.
- Zone Expiration (Column G)
- Date identified by the lead taxing unit as to when the zone’s existence is to end unless the taxing unit reviews and extends this term before the term ends. If no zone expiration date is provided by the reporting agency, then a cell may read as NR = No Response. If response in the cell is “NA” meaning “Not Applicable”, this indicates that a reinvestment zone expiration date has not been reported.
- Lead Taxing Unit (Column H)
- Taxing unit that created the reinvestment zone and initiated the abatement process with a business/individual to locate within the reinvestment zone.
- Zone Type (Column I)
- Tax Code, Chapter 312 identifies two acceptable forms of a reinvestment zone: (a) a traditional “reinvestment zone” as authorized under this chapter, (b) an enterprise zone as governed by Government Code, Ch. 2303 and done in concert with the Governor’s office and identified as a “type” of “reinvestment zone” under Ch. 312, and (c) Tax Increment Reinvestment Zones that approve of an abatement.
- Lead Government Type (Column J)
- The lead government “type” identified as taking the lead role in creating and approving a reinvestment zone and abatement.
- Participating Taxing Unit(s) (Column K)
- Includes the lead taxing unit and other taxing units with jurisdiction over a specific property that agreed to participate in and provide an abatement to the same business/individual as initiated by the lead taxing unit.
- Property Type Abated (Column L)
- Relates to the type of property abated such as real property, personal property, and both types of property (real and personal). Can include portion of taxes abated specific to an ISD impacting M&O and/or I&S.
- Term (Years) (Column M)
- The number of years the abatement is approved for with a maximum of 10 years identifying the state date, end date and all years in between while active.
- Abatement Year (Column N-W)
- An abatement percentage as agreed upon by each taxing unit (lead and participating) and the business for a specified number of years not to exceed 10 years.
- Property Owners (Column X)
- Name provided as to who owns the property within the reinvestment zone and is receiving the abatement from the local government entity.
- Current Owners (Column Y)
- Identifies whether the name(s) of the owner in the preceding column are current owners or previous owners at some previous point in time. The optional responses are: Y = Yes or NL = No Longer
- Property Type (Column Z)
- The type of property to be abated: commercial/industrial, residential or both.
- Growth Expansion (Column AA)
- Reason expressed by business receiving the abatement why they are wanting to do business in a local jurisdiction of Texas or within Texas: expansion, created new business, from out-of-state and locating in Texas, or relocating within Texas.
- Business Type (Column AB)
- Checked off by the local government entity regarding type of business to receive an abatement: commercial, hotel retail, energy, manufacturing, banking, industrial, medical, research and wholesale.
- Business Size (Column AC)
- Size of business to receive the abatement: Micro (0-19), Small (20-99), Medium (100-499), Large (500+).
- Physical Structure (Column AD)
- Business receiving the abatement has a structure that is new or existing.
- Improvement Type (Column AE)
- These are found on the form under the question “Type of Improvement.” “True” indicates one of these items were check marked and “False” was left blank. A check mark to any of these types of improvements suggest what the business plans to do in the community upon reaching abatement agreement terms.
- Abatement Execution Date (Column AF)
- Date when an abatement is formally approved my majority vote of a governing body and/or when the abatement is signed by both parties (taxing unit and business).
- Abatement Effective Date (Column AG)
- Date when an abatement takes effect on the date when the agreement is signed or approved by the governing body, or any time afterwards as designated in the agreement.
- Abatement Expiration Date (Column AH)
- Date when an abatement expires as identified in the agreement.
- Base Value (Column AI)
- Value of all property combined within a reinvestment zone at the time of the abatement being executed.
- Job Creation (Column AJ)
- Response if the abatement agreement addresses new employment positions being created in one or more years during the period of the abatement agreement being in effect. Answers can be: Y = Yes or N = No.
- Employment Years (Column AK)
- Years identified by the lead taxing unit as to when new employees would be hired as per the agreement. If no year(s) are given, then a cell may read as NR = No Response.
- Old FTEs/Year (Column AL)
- Information reported regarding new “full-time employees/year” that were reported on Comptroller forms prior to 2018. If no FTEs were provided by the reported agency, then a cell may read as NR = No Response.
- New FTEs Required (Column AM)
- Information reported since 2018 regarding new “full-time employees/year” that is more thorough by breaking out the number of FTEs each year of the abatement, if applicable. If no FTEs were provided by the reported agency, then a cell may read as NR = No Response.
- Old Payroll $ (Column AN)
- Information reported regarding new “payroll dollars” that were reported on Comptroller forms prior to 2018. If no payroll dollars were provided by the reported agency, then a cell may read as NR = No Response.
- New Payroll $ (Column AO)
- Information reported since 2018 regarding new “payroll dollars” that is more thorough by breaking out the dollar value of payroll dollars each year of the abatement, if applicable. If no payroll dollars were provided by the reported agency, then a cell may read as NR = No Response.
- Property Value $ Abated (Column AP)
- Estimated payroll dollars created according to the agreement including the total value abated on abated property for each year of the agreement. If no response is given by the reporting agency regarding the estimated amount of “property value dollars abated” each year while the abatement agreement is in effect, then a cell may read as NR = No Response.
- Other Incentives Offered (Column AQ)
- Inquires if other incentives are a part of the abatement agreement. Other incentives may include but not limited to: grants, loans, job training assistance, other tax incentives. If no other incentives, the respondent answers “None.” If no information about incentives were provided by the reported agency, then a cell may read as NR = No Response.
- Total Value of Incentives (Column AR)
- If the respondent did select a choice in the question above regarding if “other incentives were offered”, then the respondent is to provide the dollar amount value of those “other incentives” given. If no information about incentives were provided by the reported agency, then a cell may read as NR = No Response.
- Clawback Provisions Included (Column AS)
- Inquires if the local taxing unit providing the abatement to the business, if they have a “clawback provision” in the agreement whereby the lead taxing unit can reclaim some portion of abated dollars, other incentive dollars if the business fails to meet some type of measure (such as number of jobs, amount of new payroll, capital investment in the property, etc.) If no response is given by the reporting agency regarding if a clawback provision is included in the abatement agreement, then a cell may read as NR = No Response.
- Abatement Status (Column AT)
- Status of an abatement agreement, whether it is assigned (an active agreement), modified (active agreement that has been modified), expired (if the abatement agreement term has run its term and has concluded), and canceled (if the abatement agreement has ended when one or both parties to the agreement decide to end the agreement early prior to its projected ending date conclusion for whatever the reason).
TIRZ Financials Combined by County Report
Abatement Employment Report
Abatement Percentages Log
This report contains the name of the business receiving the abatement, the percentage of abatement for each year received, the length of time of the abatement, date of expiration of the abatement and its current status.
Post Abatement Property Valuations
For additional information, contact the Data Analysis and Transparency Division via email or at 844-519-5672, ext. 6-9231.
This information should not be construed as, and is not a substitute for, legal advice.
Property owners and school districts are urged to consult the Attorney General's Economic Development Handbook and their own legal counsel for any questions or interpretations of economic development laws.