Property Tax Programs

Local governments use property tax incentives to pursue a variety of economic development goals. Potential goals include increasing income or employment, improving fiscal health and promoting urban revitalization.

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Jobs, Energy, Technology and Innovation (JETI) (HB5)

JETI enables a company, school district and Governor’s office to enter into an agreement that diverts some of the district’s tax income to the company. This is contigent on job creation and investment minimums.

JETI Statutes and Resources

• Subchapter T. Texas Jobs, Energy, Technology, and Innovation Act
• Texas Administrative Code: Subchapter O, Texas Jobs, Energy, Technology and Innovation Program

Freeport/Goods in Transit Exemptions

The Freeport and Goods in Transit Exemptions are personal property tax exemptions for goods that are entering or passing through Texas.

Freeport, Goods in Transit Statutes and Resources

• Texas Tax Code §11.251
• Texas Tax Code §11.437
• Texas Tax Code§ §11.253
• Article 8, Sec. 1-j of the Texas Constitution

Tax Increment Financing (Chapter 311)

Tax increment financing redirects property tax in a geographic area designated as a Tax Increment Reinvestment Zone (TIRZ) to pay for improvements in the zone.

Chapter 311 Statutes and Resources

• The Tax Increment Financing Act
• Chapter 311 TIRZ Online Forms Training
• Chapter 311 TIRZ Program Webinar
• Biennial Tax Increment Financing Reports

Tax Abatement (Chapter 312)

A tax abatement exempts all or part of the increase in the value of property and/or tangible personal property from taxation for a period not to exceed 10 years.

Chapter 312 Statutes and Resources

• The Tax Abatement Act
• Chapter 312 Abatements and Reinvestment Zone Online Forms Training
• Chapter 312 Abatements and Reinvestment Zone Webinar
• Biennial Property Tax Abatement Reports

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Need Help?

For additional information, contact the Data Analysis and Transparency Division via email or at 844-519-5672.