A county must hold a public hearing before designating a reinvestment zone for a data-center project, and the county must find that the zone will retain or expand primary employment or attract major investment benefiting the property and county. The zone designation expires after five years, although existing abatement agreements remain effective. County reinvestment-zone requirements

A taxing unit must adopt tax-abatement guidelines and criteria, hold a public hearing before adopting or changing them, and may require an application fee of up to $1,000. The Wilbarger County report states that no application fee was imposed for this project. Guidelines, public hearing, and application-fee provisions

A tax-abatement agreement must be approved by an affirmative majority vote of the governing body at a regularly scheduled meeting, and the meeting notice must be provided at least 30 days in advance with specified project information. Approval and 30-day notice requirements

A tax-abatement agreement must identify the proposed improvements, authorize government inspection of the property, require annual compliance certification, provide for recapture of abated taxes if required improvements are not made, and allow cancellation or modification for noncompliance. Required agreement terms

The abatement period may not exceed 10 years. Ten-year abatement limit

School districts generally may not enter into Chapter 312 tax-abatement agreements, limiting the availability of school-property-tax abatements for data-center projects. School-district prohibition

A taxing unit that maintains a website must provide a direct link to the Comptroller's published tax-abatement agreement information, adding a public-disclosure requirement for the agreement. Internet-link requirement

A county may designate a qualifying area outside a municipality as a reinvestment zone, allowing data-center projects in the zone to receive property-tax abatements. The zone must support primary employment or attract major investment, and the designation expires after five years unless renewed for up to another five years. County reinvestment-zone authority

A county may abate all or part of the value of taxable real property, tangible personal property located on the property, leasehold interests, fixtures, improvements, or combinations of those categories. County agreements generally may last up to 10 years and must follow the statutory agreement requirements. County tax-abatement authority

The recorded Crusoe Data Center Project abatement provides a 1% property-value abatement for each of the first five years, with no abatement reported for years six through ten. The abatement is active, applies to Crusoe Energy System, LLC, and covers a new real-property facility with a 10-year term. Recorded abatement percentages

The tax-abatement framework covers new facilities and structures as well as expansion or modernization of existing facilities and structures, subject to the taxing unit's adopted guidelines and criteria. Availability for new and expanded facilities

A county tax-abatement agreement can cover tangible personal property and improvements on tax-exempt real property, as well as fixtures, improvements, and tangible personal property owned by a lessee on leased taxable real property. This can accommodate data-center equipment and improvements, subject to the agreement's terms. Property and leasehold coverage

The taxing unit and property owner may defer the beginning of the abatement period until a later agreed date, although the abatement period itself may not exceed 10 years. Deferred abatement commencement

An abatement agreement may provide for local improvements to streets, sidewalks, and utility services or facilities associated with the property. The provision is discretionary, and it may not impose lower charges or rates than those charged for similar services or properties. Infrastructure improvements

An existing tax-abatement agreement remains effective even after the reinvestment-zone designation expires, protecting an approved data-center incentive from being automatically terminated by zone expiration. Effect of zone expiration on existing agreements

Other eligible taxing units in which the property is located may enter separate tax-abatement agreements with the owner, allowing a project to seek additional local tax relief beyond the county agreement. The terms do not always have to be identical to the municipal or county agreement. Agreements by other taxing units

The agreement must include provisions for inspection and annual compliance certification, but it may also specify recapture of forgone taxes if the owner fails to make required improvements or meet agreed performance criteria. This creates a defined compliance framework for operating under the incentive. Agreement requirements and performance provisions

A taxing unit that maintains a website must provide a direct link to the Comptroller's published agreement information, making the applicable data-center abatement publicly accessible. Direct link to agreement information