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TX HB4429

TX HB4429
Relating to the duty of a school district to enter into an ad valorem tax abatement agreement under the Property Redevelopment and Tax Abatement Act for certain property.


summary

Introduced
03/09/2023
In Committee
05/15/2023
Crossed Over
05/12/2023
Passed
Dead
05/29/2023

Introduced Session

88th Legislature Regular Session

Bill Summary

Relating to the duty of a school district to enter into an ad valorem tax abatement agreement under the Property Redevelopment and Tax Abatement Act for certain property.

AI Summary

This bill amends the Tax Code to require school districts to enter into ad valorem tax abatement agreements for certain electric generating facilities located in a reinvestment zone designated by the school district. The bill defines "qualified property" for the tax abatement agreement, which includes buildings, improvements, and tangible personal property with an aggregated appraised value of at least $1 billion. The school district must approve the tax abatement application unless the proposed facility does not meet the definition of an electric generating facility, and must enter into the agreement within 90 days of the application. The agreement provides a 10-year property tax exemption for the portion of the qualified property's appraised value that exceeds $30 million.

Committee Categories

Agriculture and Natural Resources, Budget and Finance

Sponsors (2)

Last Action

Referred to Natural Resources & Economic Development (on 05/15/2023)

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