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File #: 25-2087    Version: 1 Name:
Type: Policy Status: Agenda Ready
File created: 3/24/2025 In control: Commissioners Court
On agenda: 4/10/2025 Final action: 4/10/2025
Title: Request for approval of updated Guidelines and Criteria for Granting Tax Abatement in a Reinvestment Zone Created in Harris County to be effective April 25, 2025 - April 24, 2027, under the Texas Property Tax Code, Chapter 312.002 (c-1).
Primary Department: Economic Equity and Opportunity
Primary Department Head/Elected Official: Estella Gonzalez, Executive Director

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

Regular or Supplemental RCA: Regular RCA

Type of Request: Policy

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 approval of updated Guidelines and Criteria for Granting Tax Abatement in a Reinvestment Zone Created in Harris County to be effective April 25, 2025 - April 24, 2027, under the Texas Property Tax Code, Chapter 312.002 (c-1).
end

Background and Discussion:

The Texas Property Tax Code, Chapter 312.002(c) requires that Tax Abatement guidelines be approved by Commissioners Court every two years.

Following the Texas Property Tax Code requirements, on April 25, 2023, the Commissioners Court adopted and modified the Guidelines and Criteria for Granting Tax Abatement in a Reinvestment Zone Created in Harris County to include required applicant community benefits (competitive market wages, worker and safety protections, access to affordable and quality healthcare, second chance hiring policy, local hiring, MWBE utilization commitment, environmental protections, commitment to sustainable workforce development, updated definition of the U.S. Department of Housing and Urban Development ("HUD")-Qualified Census Tract ("QCT"), and net positive economic growth for the two years through April 25, 2025.

The proposed enhancements provide (1) clarifying language regarding the "Green Industries Facility", (2) additional incentive options for the HUD-designated Difficult Dev...

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