The Comptroller’s office maintains a searchable database of economic development and tax abatement agreements created by local governments.
Cities and counties that enter into economic development agreements under Local Government Code Chapters 380-381 and tax abatement agreements under Tax Code Chapter 312 are required to report new and amended agreements to our office in a timely manner.
Local governments that have entered into, amended or renewed Chapter 380 or 381 agreements must report their agreements within 14 days. Information required is listed in Government Code Sec. 403.0246(c).
Reports for Tax Code Chapter 312 reinvestment zones and abatement agreements are due before July 1 of the year following the year in which the zone is designated, or the abatement is executed.
In addition, the chief appraiser is required to deliver a “Post Abatement Property Valuation Report” to the Comptroller's office for three consecutive years after the abatement’s expiration, disclosing the property’s appraised value subject to the agreement.
If a local government has not complied with a requirement to provide this information, the local government may be subject to a civil penalty of $1,000. To report an agreement that has not been submitted to the database, call 844-519-5672, ext. 8.
For additional information, contact the Data Analysis and Transparency Division via email or at 844-519-5672.