Legislation Details

File #: 24-4646    Version: 1 Name:
Type: Policy Status: Passed
File created: 7/24/2024 In control: Commissioners Court
On agenda: 8/6/2024 Final action: 8/6/2024
Title: Request for approval of amended guidelines, application, and policy related to exemptions of ad valorem taxation for certain low-income multifamily rehabilitation or construction project properties.
Department: Housing and Community Development
Department Head/Elected Official: Thao Costis, Executive Director

Regular or Supplemental RCA: Regular RCA

Type of Request: Policy

Project ID (if applicable): N/A
Vendor/Entity Legal Name (if applicable): N/A

MWDBE Contracted Goal (if applicable): N/A
MWDBE Current Participation (if applicable): N/A
Justification for 0% MWDBE Participation Goal: N/A - Goal not applicable to request

Request Summary (Agenda Caption):
title
Request for approval of amended guidelines, application, and policy related to exemptions of ad valorem taxation for certain low-income multifamily rehabilitation or construction project properties.
end

Background and Discussion:
On April 4, 2023, Commissioners Court directed several county departments, including the Community Services Department (CSD), to establish a policy related to the approval of tax exemptions for certain low-income housing projects, as described by Texas Tax Code, Section 11.1825.

On July 18, 2023, Commissioners Court approved a policy related to exemptions of ad valorem taxation for certain multifamily rehabilitation or construction project properties and authorized CSD to work with relevant departments on guidelines associated with the policy to be submitted by August 29, 2023.

On August 29, 2023, Commissioners Court approved 2023/2024 guidelines and an amended policy related to exemptions of ad valorem taxation for certain multifamily rehabilitation or construction project properties.

On May 7, 2024 Commissioners Court directed the Office of County Administration, Housing and Community Development Department, Office of Management and Budget, Tax Assessor-Collector, and any other relevant County departments (1) to evaluate and present on how the current tax exemptions for nonprofit and Community Housing Development Organizations (CHDO) have helped the preservation of affordable rental housing in Harris County at the current 50% rate, (2) prepare a recommendati...

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