To qualify for tax abatement, a proposed facility must be reasonably expected to generate at least $10 million in positive net economic benefit to Crane County over the abatement term.

The project may not primarily transfer existing employment from one part of Crane County to another.

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

Only specified improvements, including buildings, structures, fixed machinery and equipment, site improvements, and related fixed improvements, qualify for abatement; land, supplies, movable property, housing, deferred maintenance, and property with a productive life of less than 10 years are excluded.

Applicants must submit a detailed application with project descriptions, maps, parcel and property information, improvement values, economic and tax-revenue analyses, construction and operations schedules, environmental and remediation information, required permits, and evidence of compliance with applicable Texas Utilities Code requirements.

Applicants must certify that their property taxes and ad valorem tax obligations are current and not delinquent.

An application requires a nonrefundable $1,000 fee, and the applicant must reimburse Crane County for reasonable legal, consulting, and attorney fees up to $10,000.

Before approving an abatement, Crane County must provide required notice and hold a public hearing at which the applicant, affected taxing jurisdictions, and the public may provide testimony.

The Commissioners Court may deny an abatement based on inadequate financial capacity, adverse effects on government services or the tax base, health or safety hazards, code or legal violations, or any other reason it considers appropriate.

A facility must be placed in service within one year after execution of the abatement agreement, unless an extension is requested before the first anniversary and granted for no more than one additional year.

The abatement agreement must identify the improvements, allow inspections, limit the property's use to the County's development goals, require annual compliance certification, and provide for cancellation after notice and an opportunity to cure.

The agreement must require a specified number of permanent full-time jobs and reasonable efforts to hire Crane County residents, subject to employee qualifications, availability, comparable employment terms, and a 72-hour-training exception.

Employees must perform at least part of their work in Crane County.

The applicant and its contractors must make reasonable commercial efforts to use Crane County goods and services, designate a local-services coordinator, and advertise locally for construction contractors; local sourcing is not required when comparable quality or terms are unavailable.

The applicant must maintain a viable presence in the reinvestment zone for a period set by the Commissioners Court, up to 20 years, and retain the required number of qualifying jobs in Crane County.

The applicant must submit annual compliance certifications on May 1 to the County Judge and the governing bodies of affected taxing units.

Crane County representatives may inspect the facility during the abatement term after reasonable notice, provided the inspections do not unreasonably interfere with construction or operations.

The agreement may terminate, with previously abated taxes recaptured, if taxes become delinquent, violations are not cured within 30 days after notice, or production or services cease for one year during the abatement period.

A transfer or assignment to a new owner or lessee requires written Commissioners Court approval, a new abatement agreement, demonstrated financial capacity, and payment of outstanding taxes and obligations; the transfer cannot extend the original termination date.

Provides ad valorem tax abatement for all or part of the appraised value of eligible property located in a designated reinvestment zone.

Allows abatement of additional value created by new, expanded, or modernized facilities, including buildings, structures, fixed machinery and equipment, site improvements, and related fixed improvements needed to operate or administer the facility.

Facilities whose primary purpose includes processing digital or computer-based information may qualify as eligible facilities, subject to the guidelines.

Allows leased facilities to receive abatement on the taxable value of leasehold improvements, with the lessee permitted to apply independently when state law allows.

Allows the County to negotiate abatement terms to compete with other communities for a project and approve variances from the guidelines when doing so is in Crane County's best interests.

Allows an applicant to seek county tax abatement for taxable improvements constructed or installed within a proposed reinvestment zone, subject to required project and property information, a $1,000 non-refundable application fee, and proof that existing county property taxes are current; approval, percentage, and duration are not guaranteed.

Permits a one-year extension of the abatement term if a qualifying facility is not placed in service within one year after the agreement is executed, subject to County approval and timely filing before the anniversary date.

Allows the Commissioners Court to set the abatement period up to the legal maximum and establish a required viable presence in the reinvestment zone for up to 20 years from the agreement's effective date.

Allows an abatement to transfer to a new owner or lessee of the same facility with written Commissioners Court approval, financial-capacity review, and a new agreement preserving the original obligations.