Tex. Codes » Tax Code · TITLE 3. LOCAL TAXATION · SUBTITLE B. SPECIAL PROPERTY TAX PROVISIONS · CHAPTER 312. PROPERTY REDEVELOPMENT AND TAX ABATEMENT ACT
Texas Codes

Tex. Tax Code § 312.001 (2026)

Short Title

✓ laws through the 89th Legislature (2025)
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Sec. 312.001. SHORT TITLE. This chapter may be cited as the Property Redevelopment and Tax Abatement Act.

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987.

Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1995–2022 · leading case: In re Corpus Christi Liquefaction, LLC, 588 S.W.3d 275 (Tex. 2019).
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In re Corpus Christi Liquefaction, LLC, 588 S.W.3d 275 (Tex. 2019). “CCL has never paid taxes to Nueces County because of a tax-abatement agreement permitted by statute, TEX. TAX CODE §§ 312.001–.403, but that agreement is for only a temporary abatement in payment, not an elimination of the tax assessments.”
Cynthia Martin v. Hopkins Cnty., 658 S.W.3d 342 (Tex. App.—Texarkana 2022). “4 TEX. TAX CODE ANN. § 312.001. Under the Act, “[a] taxing unit may not enter into a tax abatement agreement” unless certain criteria, such as the establishment of guidelines after public hearing and creation of a reinvestment zone, are met.”
Untitled Texas Attorney Gen. Opinion, No. GA-0304 (Tex. Att'y Gen. July 2, 2005). “TEX. TAX CODE ANN. §§ 312.001-,006 (Vernon 2002 & Supp.”
Calhoun Cnty. I.S.D. v. Lionel R. Meno, No. 03-94-00443-CV (Tex. App.—Austin July 12, 1995). “Tex. Tax Code Ann. §§ 312.001 -.402 (West 1992 & Supp.”
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