Abatement application.
Houston Code of Ordinances § 44-123
in effectSec. 44-123. - Abatement application.
(a) Any present or potential owner in the city may request tax abatement by filing a written request with the director.
(b) The application shall consist of a complete application form accompanied by a nonrefundable application fee in the amount stated for the applicable provision in the city fee schedule, subject to subsection (k) of this section, and, unless otherwise provided herein:
(1) A general description of the new improvements to be undertaken;
(2) A descriptive list of the improvements for which abatement is requested;
(3) A list of the kind, number and location of all proposed improvements of the property;
(4) A map and legal description of the property;
(5) A time schedule for undertaking and completing the proposed improvements;
(6) Financial information including but not limited to items (i) demonstrating the role of property tax costs in the economics of the proposed improvements; (ii) stating concisely the amounts and sources of financing for the proposed improvements, including all sources and terms of debt and equity financing; and (iii) demonstrating the overall financial impact of the proposed improvements on the local and regional economy, using reliable economic forecast modeling tools in such form as approved by the director;
(7) If the applicant is considering a location outside the city for the proposed improvements, evidence of abatement or other financial incentive from other local, state, or federal governmental entities; and
(8) A statement describing how the proposed improvements are consistent with the general policy stated in section 44-120 of this Code.
(c) The complete application for an economic development abatement shall consist of a complete application form accompanied by a nonrefundable application fee in the amount stated for this provision in the city fee schedule and:
(1) A certification of the current number of permanent, part-time, and contract employees of the applicant, by category, at the time of the application;
(2) If the applicant is considering a location outside the city for the project, information regarding the project's competitive siting, including written evaluation of competing locations for expansion, relocation, or new operations, including identification of specific sites in those locations;
(3) For a project located in a leased facility, the name and address of the lessor and, if executed, a copy of the lease; and
(4) For modernization, a statement of the assessed value of the existing facility for the tax year immediately preceding the application year, separately stated for real and tangible personal property.
(d) The complete application for a brownfield development abatement shall consist of a complete application form accompanied by a nonrefundable application fee in the amount stated for this provision in the city fee schedule and:
(1) A description of the intended use of the proposed brownfield facility; and
(2) A copy of a voluntary cleanup agreement with the TCEQ for the proposed brownfield facility or a certificate of completion for the property issued by TCEQ for the proposed brownfield facility.
(e) The complete application for a deteriorated/demolished property abatement shall consist of a complete application form accompanied by a nonrefundable application fee in the amount stated for this provision in the city fee schedule and
(1) The information required by items (1) through (5) of subsection (b) of this section;
(2) A copy of the order;
(3) A copy of the demolition permit issued by the city for the demolition of the improvements subject to the order; and
(4) Photographs showing the current conditions of the deteriorated/demolished property.
(f) The complete application for a LEED tax abatement shall consist of a complete application form accompanied by a nonrefundable application fee in the amount stated for this provision in the city fee schedule and:
(1) The information required by items (1) through (5) of subsection (b) of this section;
(2) The total project cost; and
(3) Documentation that the applicant has registered with USGBC seeking LEED certification for the new commercial facility for which it is seeking a tax abatement.
(g) The complete application for a green stormwater infrastructure tax abatement shall consist of a complete application form accompanied by a nonrefundable application fee in the amount stated for this provision in the city fee schedule and:
(1) The information required by items (1) through (5) of subsection (b) of this section;
(2) Proposed strategy to obtain all required plans and approvals to construct the green stormwater infrastructure;
(3) Proposed strategy to maintain, during the abatement period, the green stormwater infrastructure in accordance with the applicable detention volume or stormwater quality design criteria from the design manual;
(4) The total project cost;
(5) The total green stormwater infrastructure cost; and
(6) An analysis that indicates that the green stormwater infrastructure will mitigate risk of flooding, reduce heat island effect or other climate-related hazards, improve water quality, sequester carbon, encourage water conservation, or restore native ecosystems through green stormwater infrastructure. The analysis must demonstrate how the green stormwater infrastructure of the facility for which the applicant is seeking a tax abatement provides (i) hazard mitigation and additional environmental, social, or ecosystem benefits or services, and (ii) a net public benefit. The analysis must use a methodology that (i) is promoted or utilized by federal agencies, or (ii) has otherwise been peer-reviewed and is academically-accepted in the field of green infrastructure and stormwater management.
(h) The application form may require such financial and other information as the director deems appropriate for evaluation of the financial capacity and other factors of the applicant.
(i) The city shall not enter into an agreement if it finds that the request for the abatement was filed after the commencement of construction, alteration, or installation of improvements related to a proposed modernization, expansion or new facility. An applicant is ineligible for abatement if a decision to commence a modernization, expansion or new facility in the city has been formally announced on or before an application for abatement has been filed with the city.
(j) Upon receipt of a complete application for abatement, the director shall notify in writing the presiding officer of the governing body of each eligible jurisdiction of the abatement application, which notice shall include a copy of the application.
(k) An applicant who submits an application for more than one type of tax abatement shall only be required to submit one nonrefundable application fee, which, if applicable, shall be in the amount stated for the type of tax abatement with the highest application fee.
(l) The application fees established in this section shall not be subject to the annual adjustment provided for in section 1-13 of this Code.
(Ord. No. 2018-391, § 2(Exh. A), 5-16-2018; Ord. No. 2020-424, § 2(Exh. A), 5-13-2020; Ord. No. 2020-1091, § 4, 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_S44-123ABAPFetched: 10/26/2026