To qualify for county tax abatement, a data-center project must be an eligible new, expanded, or modernized facility; deferred maintenance and facilities primarily serving existing local businesses are excluded. Eligible facilities

The project must be reasonably expected to generate at least $10 million in positive net economic benefit to Comanche County over the abatement period and may not primarily transfer employment from another part of the county. $10 million net economic benefit

Applicants must demonstrate sufficient industry experience and financial capacity to complete the project as proposed. sufficient experience

An application must include extensive project, property, financial, employment, tax-revenue, depreciation, remediation, environmental-permit, mapping, and construction-schedule information, plus certification that the applicant's county property taxes are current. application requirements

An applicant must pay a nonrefundable $1,000 application fee and may also have to reimburse the county for reasonable consulting and attorney fees, capped at $10,000. $1,000.00 non-refundable application fee

Creating a county reinvestment zone requires a commissioners-court public hearing, advance notice to affected taxing units and the public, and a finding that the zone will retain or expand primary employment or attract major investment benefiting the county. public hearing on the designation

A tax-abatement agreement must receive approval by affirmative vote of a majority of the governing body at a regularly scheduled meeting, with meeting notice generally required at least 30 days beforehand and containing specified project information. affirmative vote of a majority

The county retains sole discretion to approve, deny, modify, or decline an abatement; filing a compliant application creates no right to an abatement. does not vest or create any property interest

The project must obtain all required environmental permits and comply with applicable state and federal regulations; an abatement may be denied if the project would create a hazard to public health, safety, or morals or substantially adversely affect government services or the tax base. necessary permits

A qualifying facility generally must be placed in service within one year after the abatement agreement is executed, although the applicant may request a one-year extension before the first anniversary. not been placed in service within one year

The agreement may require a specified number of permanent full-time jobs, reasonable efforts to hire qualified Comanche County residents, and commercially reasonable efforts to use county businesses and contractors, including local advertising and a local-services coordinator. specified number of permanent full-time jobs

The operator may be required to maintain a viable presence in the reinvestment zone and retain the required qualifying jobs for a period set by the commissioners court, up to 20 years after the abatement first takes effect. not to exceed twenty (20) years

The owner must certify compliance annually, generally by May 1, to the county judge and each taxing unit, and the county may inspect the facility with reasonable notice during construction and operation. On May 1st of each year

The agreement may be terminated and previously abated taxes recaptured if taxes become delinquent, contractual obligations are not cured, or the facility stops producing its products or services for one year during the abatement period, except for specified events such as fire, explosion, accidents, or natural disasters. taxes previously abated

County tax-abatement agreements are subject to the statutory terms governing municipal agreements, including a generally applicable maximum abatement period of 10 years. period not to exceed 10 years

An agreement cannot be transferred to a new owner or lessee without written commissioners-court approval; the assignee must demonstrate financial capacity, execute a new agreement, and have no outstanding taxes or other obligations to affected taxing units. transferred and assigned

Comanche County may grant a property-tax abatement for eligible new, expanded, or modernized facilities, including buildings, structures, fixed machinery and equipment, and facilities used for generating electrical energy or processing digital or computer-based information.

The abatement may cover the additional taxable value created by qualifying improvements, including related site improvements and other fixed improvements necessary to operate the facility; land, supplies, tools, furnishings, most movable personal property, housing, and property with a productive life of less than 10 years are excluded.

A county tax-abatement agreement may exempt all or part of the value of qualifying real property, tangible personal property, leasehold interests, fixtures, or improvements located in a county-designated reinvestment zone.

The tax-abatement period may last up to 10 years, and the start of the abatement may be deferred to a later agreed date, subject to the statutory duration limit.

A project may qualify if it is reasonably expected to produce at least $10 million in positive net economic benefit to Comanche County over the abatement period, including through payroll or capital improvements.

The county may consider job creation and retention, local payroll, capital investment, the project’s remaining taxable value after the abatement, and the potential to attract additional businesses when deciding the amount and terms of an abatement.

The Commissioners Court may approve a variance from the standard tax-abatement guidelines when exceptional circumstances show that different terms are in Comanche County’s best interests; the approved agreement controls if it conflicts with the guidelines.

Proprietary information describing a project’s specific processes, business activities, equipment, or other property may remain confidential before the tax-abatement agreement is executed if the applicant identifies and segregates that information.

A tax-abatement agreement must allow county access and inspection of the facility to verify compliance, providing a formal mechanism for the county to administer the incentive during construction and operation.

A tax-abatement agreement may be assigned to a new owner or lessee of the same facility with written Commissioners Court approval, provided the assignee has sufficient financial capacity, assumes the agreement’s obligations, and has no outstanding taxes or other obligations to affected jurisdictions.

The county may require an applicant to maintain a viable presence in the reinvestment zone for a period set by the Commissioners Court, up to 20 years from the effective date of the abatement, allowing continued operation or expansion of the facility during that period.

Expiration of a county-designated reinvestment zone does not affect tax-abatement agreements that already exist under the zone.

Tax-abatement eligibility requires the proposed improvement to be reasonably expected to produce at least $10 million in positive net economic benefit to Comanche County over the abatement term, including payroll or capital investment.

The project may not primarily transfer employment from another area of Comanche County to the proposed facility.

The applicant must demonstrate relevant industry experience and sufficient financial capacity to complete the project as proposed.

Only eligible improvements may receive abatement; land, supplies, tools, furnishings, movable personal property, housing, deferred maintenance, property with a productive life of less than 10 years, and other legally ineligible property remain fully taxable.

The Commissioners Court may deny or limit abatement based on factors including infrastructure costs, effects on government services or the tax base, competition with existing businesses, zoning compatibility, public health and safety, and required environmental permits.

A qualifying facility generally must be placed in service within one year after the abatement agreement is executed; a one-year extension may be requested before the anniversary but may be granted or denied under the agreement.

An application must include detailed project, property, improvement, job, payroll, tax-revenue, depreciation, useful-life, remediation, environmental, and construction-schedule information, along with maps and parcel information.

Applicants must pay a nonrefundable $1,000 application fee and agree to reimburse reasonable consulting and attorney fees incurred by the County, capped at $10,000.

The abatement request is subject to public-hearing procedures, including notice to affected taxing units at least seven days before the hearing and newspaper publication at least 30 days before the hearing.

An abatement agreement must require a specified number of permanent full-time jobs, reasonable efforts to employ Comanche County residents subject to stated qualification and availability exceptions, and that each covered employee perform at least part of the work in Comanche County.

The applicant and its contractors must use reasonable commercial efforts to maximize purchases from Comanche County businesses, designate a local-services coordinator, and advertise locally for construction contractors; local suppliers may be bypassed when equivalent quality, terms, and pricing are unavailable, with comparable pricing defined as no more than 105% of the nonresident price.

The applicant must maintain a viable presence in the reinvestment zone for a period set by the Commissioners Court, up to 20 years, including operating the eligible facilities and retaining at least the required number of qualifying jobs.

The applicant must certify compliance annually on May 1 to the County Judge and each taxing unit in the reinvestment zone.

The County may inspect the facility during the abatement term, after reasonable notice and in coordination with the applicant, and must conduct annual compliance evaluations after construction.

Failure to pay County property taxes, breach of the agreement, or failure to cure a breach within 30 days after written notice may result in termination and recapture of previously abated taxes, generally payable within 30 days.

If the facility stops producing products or services for one year during the abatement period, other than because of specified events such as fire, explosion, casualty, accident, or natural disaster, the agreement terminates and the taxes abated for that calendar year must be paid within 60 days.

The Commissioners Court retains sole discretion to approve, modify, limit, or deny an abatement request; filing an application does not create a property interest, contract, or right to receive an abatement.

Data-center projects may qualify as eligible facilities because the definition covers new, expanded, or modernized buildings, structures, fixed machinery, and equipment that attract major investment or support primary employment; the factory definition also expressly includes the generation of electrical energy and digital or computer-based information. eligible facilities

The County may grant a full or partial ad valorem tax abatement on the additional value created by eligible improvements made after the abatement agreement, including qualifying buildings, structures, fixed machinery, equipment, site improvements, and related fixed improvements needed to operate the facility. Land, supplies, tools, furnishings, movable property, and property with a productive life of less than 10 years are excluded and remain fully taxable. Creation of New values

Abatement may be available for new facilities, expansions that increase production capacity, and modernization involving reconstruction, alteration, or installation of buildings, machinery, or equipment, allowing an existing operation to expand or upgrade. Expansion and Modernization

The Commissioners Court may negotiate abatement terms to make the project competitive with other communities, subject to the legal maximum term and the County's discretion. right to negotiate a tax abatement agreement

The Commissioners Court may approve a variance from the guideline terms when exceptional circumstances exist and the variance is in Comanche County's best interests; the approved agreement controls if it conflicts with the guidelines. authority to enter into an abatement agreement with terms and conditions that vary

If state law permits abatement for a leased facility, the agreement may apply to the taxable value of leased improvements, and a lessee may seek abatement for the value of its leasehold interest in improvements to the real property. Owned/leased facilities

If a qualifying facility is not placed in service within one year after the agreement is executed, the applicant may apply for a one-year extension of the abatement term; approval is discretionary and the request must be made before the one-year anniversary. one-year extension

An abatement may be assigned to a new owner or lessee of the same facility with the Commissioners Court's written approval, provided the assignee has sufficient financial capacity, assumes the agreement's obligations through a new agreement, and has no outstanding taxes or other obligations to an affected jurisdiction; the assignment cannot extend the original abatement term. may be transferred and assigned