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Skip Navigation LinksTax Abatement Checklist

 HRC pictureChecklist:  Complete Application Package
               for Harris County Tax Abatement


Applicants and projects must meet the requirements established by the Guidelines and Criteria for Granting Tax Abatement in a Reinvestment Zone Created in Harris County, facilities, eligible and ineligible improvements, terms, and economic qualifications.  
 
 Conformance with all sections is the basis for determination of initial eligibility and for favorable consideration by Commissioners Court. As detailed in The Guidelines, these components comprise a “Completed Application.”

  1. Harris County Application FormOriginal signed by company officer.
  2. NarrativeCompleted in accordance with template at end of application.
  3. Investment Budgetdetailing components and costs of the real property improvements and fixed-in-place improvements for which tax abatement is requested, including type, number, economic life, and eligibility for a tax exemption granted by the Texas Commission on Environmental Quality (“TCEQ”) (if known).
  4. Plat survey and metes & bounds description – Also, see “Key Map” reference.
  5. Project timeline – Schedule for constructing proposed improvements.
  6. Ten-year environmental and worker safety compliance history – all facilities located within the State of Texas and owned in whole or in part by applicants, per The Guidelines, Section 2(i), “Environmental and Worker Safety Qualification”.
  7. Evaluation of competing locations – per The Guidelines, Section 1(e), “Competitively-Sited Project.”, including statement of reason(s) that requested tax abatement is necessary to ensure that proposed project is built in Harris County (i.e., documentation supporting assertion that “but for” a tax abatement, the stated project could not be constructed in Harris County).
  8. Quarterly report(s) filed with the Texas Workforce Commission – for the immediately preceding quarter, documenting the current number of permanent full-time employees (and full-time Contractor employees, if any).
  9. Financial information  
      
    • Publicly traded company (including wholly owned subsidiary or operation division): most recent annual report to stockholders.
    • Privately-owned company: most recent audited financial statements, documentation of the date and location of incorporation, bank references (including officer name and telephone number), and accountant and attorney references (names of firms and contact telephone numbers).
    • New venture: Business plan and financing commitment from lender and/or venture capitalist; plus bank references (including officer name and telephone number), accountant and attorney references (firms and contact telephone numbers).
  10. Certification by Harris County Tax Assessor-Collector that all tax accounts within Harris County are paid on a current basis.
  11. Lease Agreement, if applicableFor a facility to be leased the applicant shall provide with the application the name and address of the lessor and a draft copy of the proposed lease, or option contract. In the event a lease or option contract has already been executed with owner of site, the document must include a provision whereby abatement applicant may terminate such contract without penalty or loss of earnest money, in the event that Harris County does not grant a tax abatement.

More Links:

Greater Houston Partnership
Housing Resource Center

 
 
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