Public Adoption of Guidelines and Criteria
- Taxing units (city or county) must publicly adopt formal guidelines and criteria for tax abatements (Sec. 312.002(a)).
- Adoption, amendment, repeal, or reauthorization of guidelines requires a public hearing (Sec. 312.002(c-1)).
Public Posting of Guidelines
- Taxing units maintaining a website must publish the current guidelines online for public access (Sec. 312.002(c-2)).
Reinvestment Zone Designation Requires Public Hearing
- Before creating a reinvestment zone, the governing body must:
- Hold a public hearing where any interested person may present support or opposition (Sec. 312.201(d) for municipalities; Sec. 312.401(b) for counties).
- Provide public notice in a newspaper at least 7 days in advance (Sec. 312.201(d)(1)).
Notice to Other Taxing Units
- A written notice and a copy of the proposed tax abatement agreement must be delivered to other local taxing units 7 days before the agreement is signed (Sec. 312.2041).
Public Notice Before Agreement Approval
- At least 30 days before the vote to approve a tax abatement agreement, the taxing unit must provide a public notice (Sec. 312.207(c)).
- The notice must include:
- Property owner and applicant names,
- Zone name and location,
- Description of improvements,
- Estimated costs.
Open Meeting Vote Requirement
- Tax abatement agreements must be approved in an open, public meeting of the governing body by a majority vote (Sec. 312.207(a)).
Public Internet Access to Agreements
- Taxing units must provide a direct website link to where tax abatement agreements are posted on the Texas Comptroller’s website (Sec. 312.008).
Public Reporting to State Comptroller
- Taxing units must submit agreement details and annual reports to the Texas Comptroller, who compiles and reports the information to the Governor and Legislature (Sec. 312.005).
Opportunity for Public Engagement
- Members of the public may:
- Attend hearings, submit comments, and review online documents.
- These measures ensure that abatements are transparent, accountable, and open to scrutiny.