Reinvestment zones.
Houston Code of Ordinances § 44-122
in effectSec. 44-122. - Reinvestment zones.
(a) Tax abatement shall only be allowed in a reinvestment zone.
(b) Reinvestment zones in the city for the purpose of tax abatement shall be considered for designation by city council upon the recommendation of the director subject to the criteria of this section. The city council may approve the creation of reinvestment zones on a zone-by-zone basis after a public hearing before the city council.
(c) The city council shall not adopt an ordinance designating a reinvestment zone until it has held a public hearing at which interested persons are entitled to speak and present evidence for or against the designation. Notice of the hearing shall be given not later than the seventh day before the date of the hearing by:
(1) Publication in a newspaper of general circulation in the city; and
(2) Delivery in writing to the presiding officer of each eligible jurisdiction.
The notice shall contain the location, time, and place of the public hearing and a description of the proposed boundaries of the reinvestment zone.
(d) To be designated as a reinvestment zone an area must:
(1) Substantially impair or arrest the sound growth of the city, retard the provision of housing accommodations or constitute an economic or social liability and be a menace to the public health, safety, morals, or welfare in its present condition and use by reasons of the presence of:
a. A substantial number of substandard, slum, deteriorated, or deteriorating structures;
b. The predominance of defective or inadequate sidewalks or streets;
c. Faulty size, adequacy, accessibility or usefulness of lots;
d. Unsanitary or unsafe conditions;
e. The deterioration of site or other improvements;
f. Tax or special assessment delinquency exceeding the fair value of the land;
g. Defective or unusual conditions of title;
h. Conditions that endanger life or property by fire or other cause; or
i. Any combination of these factors or conditions;
(2) Be predominantly open or undeveloped and, because of obsolete platting, deterioration of structures or site improvements or other factors, substantially impair or arrest the sound growth of the city;
(3) Be designated a local or state-federal enterprise zone under the Texas Enterprise Zone Act;
(4) Be located wholly within an eligible area under Section 119 of the Housing and Community Development Act of 1974, as identified from time to time by city council; or
(5) Be reasonably likely as a result of the designation to contribute to the retention or expansion of primary employment or to attract major investment in the zone that would be a benefit to the property and the larger community and that would contribute to the economic development of the city.
(e) The goals and objectives expressed above and the standards and restrictions expressed in Chapter 312 of the Texas Tax Code, as amended, are not exhaustive and shall be supplemented by such further and additional goals, objectives, rules, standards and restrictions as the city council may from time to time impose.
(f) The designation of a reinvestment zone hereunder shall expire five years after the date of its designation and may be renewed for periods not to exceed five years. The expiration of a designation, however, shall not affect any existing agreement entered into pursuant to this article.
(Ord. No. 2018-391, § 2(Exh. A), 5-16-2018; Ord. No. 2020-424, § 2(Exh. A), 5-13-2020; Ord. No. 2020-1091, § 3, 12-16-2020; Ord. No. 2022-344, § 4, 5-4-2022; Ord. No. 2024-624, § 2, 8-28-2024)
Source: City of Houston, Code of Ordinances and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/houston/codes/code_of_ordinances?nodeId=COOR_CH44TA_ARTIVTAAB_S44-122REZOFetched: 10/26/2026