HB 2027

AN ACT relating to the authority of the Brazoria County Commissioners

House Bill • Vasut | Barry

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

Filed

Bill introduced by legislator

In Committee

Hearing Scheduled

Passed Committee

Floor Calendar

Passed Chamber

Sent to Other Chamber

Passed Both Chambers

Sent to Governor

Signed into Law

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to House committee

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Committee

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Fiscal Note

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What This Bill Does

Allows the Brazoria County Commissioners Court to designate certain district-owned properties as reinvestment zones and execute tax abatement agreements for those properties. Specifically, the commissioners can create tax exemptions for leasehold interests, tangible personal property, and improvements located on tax-exempt or district-owned real estate within these designated zones. The tax abatement agreements will follow the guidelines established in Chapter 312 of the Texas Tax Code, providing potential tax relief for property owners and investors in Brazoria County.

Subject Areas

BRAZORIA COUNTY Taxation--County REINVESTMENT ZONES Special Districts & Authorities--Navigation & Ports PORT FREEPORT

Bill Text

relating to the authority of the Brazoria County Commissioners
Court to execute tax abatement agreements for property within the
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 5002.203, Special District Local Laws
Code, is amended to read as follows:
Sec. 5002.203.  DESIGNATION OF REINVESTMENT ZONE.  (a)
Notwithstanding Subchapters B and C, Chapter 312, Tax Code, the
district may submit a written request to the commissioners court of
a county in which a property owned by the district is located for
the commissioners court to designate the property as a reinvestment
zone [or area] for the purposes of Chapter 312, Tax Code.  The
commissioners court may designate the property as a reinvestment
zone [or area] if the commissioners court finds the criteria set
forth in Section 312.202, Tax Code, are met for the property as if a
municipality in which the property is located were creating the
(b)  The commissioners court may execute a tax abatement
agreement with the owner of a leasehold interest in tax-exempt real
property or property owned by the district located in a
reinvestment zone designated under this subchapter to exempt all or
a portion of the value of the leasehold interest in the real
property.  The court may execute a tax abatement agreement with the
owners of tangible personal property or an improvement located on
tax-exempt real property or property owned by the district that is
located in a reinvestment zone designated under this subchapter to
exempt all or a portion of the value of the tangible personal
property or improvement located on the real property.
(c)  The other terms of an agreement entered into under this
section are governed by Chapter 312, Tax Code.
SECTION 2.  This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution.  If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.