Eligibility is limited to authorized facility types, including a Data Center Facility; projects outside the listed categories are not eligible for this abatement program. authorized Facility

The project must be reasonably expected to produce at least $15 million in positive net economic benefit to Lamar County over the abatement term, including items such as sustaining payroll and capital improvements. at least $15,000,000

A project generally must create at least 10 full-time-equivalent jobs in Lamar County for the entire abatement period, or retain and prevent the loss of 10 employees or 50% of the existing facility's employees, whichever is greater. The committed employment level must be maintained at the abated site throughout the abatement period.

The project may not be expected to solely or primarily transfer employment from one part of Lamar County to another, although the County may approve a variance.

The improvement must be necessary because the needed capacity cannot be provided efficiently using existing improved property.

The owner is wholly responsible for County roads and rights-of-way affected by construction or ongoing operations, including maintenance and reconstruction costs, related professional services, and required County driveway-permit costs.

An application requires a nonrefundable $1,000 administrative fee, and the Commissioners Court may assess additional fees for more complex requests.

The abatement request must be filed before construction, alteration, or installation of the taxable improvements begins; a request filed afterward may not be granted.

The application process requires a public hearing. The Commissioners Court agenda must identify the hearing at least 30 days in advance; newspaper notice and written notice to affected taxing units must be provided at least seven days before the hearing.

The County may deny an abatement if the applicant lacks sufficient financial capacity, the project would create a public-safety, health, or morals hazard, or the planned use would violate governmental codes or laws.

The abatement term may not exceed 10 years or one-half of the improvement's productive life, whichever is less.

Only the additional value of eligible improvements made after the application is filed and identified in the abatement agreement may receive abatement. Land, inventories, supplies, vehicles, housing, deferred-maintenance investments, and other listed property remain fully taxable.

The County has sole discretion to determine the amount of abatement, and the guidelines create no entitlement or obligation for the County to grant an abatement.

Recipients must permit County inspections during the abatement term, submit annual certifications, and undergo annual compliance evaluations.

Recipients must give preference and priority to local manufacturers, suppliers, contractors, and labor unless doing so would involve added expense, substantial inconvenience, or reduced operating efficiency.

If the facility stops operating for more than one year during the abatement period, except because of a force majeure event, the agreement may terminate and taxes abated for the termination year must be repaid within 60 days.

A default that is not cured within 60 days after written notice terminates the agreement and requires repayment of all previously abated taxes within 60 days. Delinquency in paying undisputed taxes to any Lamar County taxing authority is itself a default.

Data centers are expressly listed as an authorized facility type eligible for reinvestment-zone designation and tax-abatement consideration. The project must also satisfy the regulation’s economic and other qualification requirements. (authorized Facility)

The County may grant a property-tax abatement on the increase in fair-market value directly resulting from qualifying development, redevelopment, or improvements. The Commissioners Court determines the abatement amount in its discretion, and the abatement may last up to 10 years or one-half of the improvement’s productive life, whichever is shorter. (period not to exceed 10 years)

Eligible abated property can include new, expanded, replaced, or modernized buildings and structures; fixed machinery and equipment; site improvements; and necessary fixed office improvements. Land, inventories, vehicles, residential property, and other listed categories remain taxable. (Eligible Property)

The abatement program supports both new data centers and expansion or modernization of existing facilities. For replacement projects, the abated value is generally the value of the new units minus the value of the replaced units. (new facilities and improvements to existing facilities)

The abatement agreement may be structured for leased facilities, provided that both the lessor and lessee execute the agreement. This can allow a data-center operator using leased premises or equipment to receive the abatement, subject to the agreement’s requirements. (leased facility or leased improvements)

The Commissioners Court may approve a variance from the guidelines by a three-fourths vote, and an approved abatement agreement may itself serve as a deemed variance when permitted by Chapter 312 of the Texas Tax Code. This gives the County flexibility to tailor requirements for a particular data-center project. (Requests for variance)

An abatement agreement may generally be assigned to a new owner or lessee of the same facility with Commissioners Court approval, subject to the assignee’s financial capacity and an assignment-and-assumption agreement. Approval is not to be unreasonably withheld, although outstanding taxes or other obligations can block the transfer. (Approval shall not be unreasonably withheld)

Once granted, existing abatement agreements are protected if the guidelines are later modified, renewed, or not renewed under the two-year sunset provision. (shall not affect existing abatement agreements)

Proprietary information obtained by the County to monitor compliance with an abatement agreement is treated as confidential, subject to the agreement and applicable law. (proprietary information)