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File #: 25-1520    Version: 1 Name:
Type: Discussion Item Status: Agenda Ready
File created: 3/6/2025 In control: Commissioners Court
On agenda: 4/10/2025 Final action: 4/10/2025
Title: Request for discussion and possible action regarding an application for exemption from ad valorem taxation of the appraised value of the property for the Harris County jurisdiction for the NHP Foundation for Cleme Manor located at 5300 Coke St., Houston, TX 77020 pursuant to Texas Tax Code ?11.1825.
Primary Department: Housing and Community Development
Primary Department Head/Elected Official: Thao Costis, Executive Director

Secondary Department: N/A
Secondary Department Head/Elected Official: N/A

Regular or Supplemental RCA: Regular RCA

Type of Request: Discussion Item

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

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

Grant Indirect Costs Rate (if applicable): N/A
Justification for 0% Grant Indirect Costs Rate (if applicable): N/A - Not a grant item

Request Summary (Agenda Caption):
title
Request for discussion and possible action regarding an application for exemption from ad valorem taxation of the appraised value of the property for the Harris County jurisdiction for the NHP Foundation for Cleme Manor located at 5300 Coke St., Houston, TX 77020 pursuant to Texas Tax Code ?11.1825.
end

Background and Discussion:
On August 29, 2023, Commissioners Court approved guidelines and an amended policy related to exemptions of ad valorem taxation for certain multifamily rehabilitation or construction project properties. To launch the tax exemption program expeditiously, the first application period was a 60-day period following Commissioners Court approval of the August 2023 policy. In fiscal years after 2023, the County's application process is intended to comply with applicable HCAD deadlines to allow such exemptions to be reflected in that year's assessed valuation. For fiscal year 2025, the Application Period was January 1 to March 1.

One August 6, 2024, Commissioners Court approved the amended guidelines, application, and policy related to exemptions of ad valorem taxation for certain low-income multifamily rehabilitation or construction project properties increasing the maximum tax exemption rate from 50% to 100% of the appraised value of the prope...

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