Tax abatement is available only for projects with an estimated completed cost of at least $5,000,000.

Applicants must submit a detailed application addressing project improvements, development schedules, public improvements, governmental approvals or permits, financing, estimated costs, depreciation, economic impacts, local procurement, property surveys, and legal descriptions.

Applicants must pay Jackson County a $1,000 application fee.

A project requiring designation of a reinvestment zone cannot receive abatement until the Commissioners Court conducts a public hearing and approves the designation.

The Commissioners Court decides eligibility, the abatement percentage, and the abatement term case by case; applicants have no legal right or expectation of approval.

Tax abatement agreements must be approved by the Commissioners Court and executed by the County Judge before becoming effective.

Any new employment positions created by an abated project must be filled using commercially reasonable efforts to hire qualified applicants located in Jackson County.

The abatement is limited to Jackson County ad valorem taxes and does not automatically reduce taxes imposed by other taxing jurisdictions.

Abatement generally applies only to the increased taxable value above the base-year value and may not exceed ten years.

Personal property already located on the site before execution of the agreement, as well as inventory, supplies, office furniture, office equipment, vehicles, vessels, aircraft, housing, hotel accommodations, and deferred-maintenance investments, is excluded from abatement.

The facility's economic life must exceed the term of the tax-abatement agreement.

County representatives may inspect the facility during the abatement term, but must provide at least 48 hours' notice and conduct inspections without unreasonably interfering with construction or operations.

Violations of the tax-abatement agreement may result in partial or complete loss of the abatement, recovery of previously abated taxes, and termination of the agreement.

Assignment of an abatement agreement to a new owner or lessee requires prior written Commissioners Court consent, and neither the assignor nor assignee may owe delinquent county taxes or other obligations.

Property owned or leased by a member of the Commissioners Court is ineligible for tax abatement.

Tax abatement may be granted for new facilities and for expansions or modernizations of existing facilities, provided the facility's economic life exceeds the abatement term. The proposed project must have an estimated completion cost of at least $5 million. Tax abatement may be granted for New Facilities or for the Expansion or Modernization

The County may abate all or part of the increased taxable value above the property's base-year value for up to 10 years. The percentage and duration are determined case by case, and the abatement requires Commissioners Court approval and a written agreement. for a period not to exceed ten (10) years

Eligible property includes improvements to owned or leased real property and qualifying personal property located on that real property. Personal-property abatement can cover additions, but not property already located there before the agreement or items such as inventory, supplies, office equipment, vehicles, aircraft, housing, or deferred-maintenance investments. improvements to owned real property or real property subject to a Lease

The County may provide abatement for property in a municipal reinvestment zone when the municipality has entered into its own tax-abatement agreement, if the County also enters into an agreement for the property. The agreement must comply with applicable law. Abatement is also authorized for properties located within a municipal Reinvestment Zone

Application information is confidential and not subject to public disclosure unless and until a tax-abatement agreement is executed. Once the agreement is signed by both parties, the submitted application information becomes public. information submitted in the application process is confidential

Expiration of a reinvestment-zone designation does not affect an existing tax-abatement agreement for property in that zone, providing protection for an approved project after the zone designation expires. The expiration of a designation of a Reinvestment Zone does not affect any existing tax abatement agreement

An abatement agreement may be assigned to a new owner or lessee with the Commissioners Court's prior written consent, which may not be unreasonably withheld, delayed, or conditioned. The assignee must assume all obligations and continue the same improvements or repairs, and neither party may owe delinquent County taxes or other obligations. may be assigned to a new owner or lessee