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Polk County court renews tax-abatement guidelines for two years under Texas Tax Code Chapter 312
Summary
After a required public hearing and staff review, Polk County Commissioners Court adopted a two-year renewal of the county's tax abatement guidelines (Jan. 14, 2026'Jan. 13, 2028), keeping eligibility criteria unchanged, including a 10-job and $10 million investment threshold.
Polk County Commissioners Court on Jan. 13 adopted an order renewing the county's tax abatement guidelines and criteria for a two-year period beginning Jan. 14, 2026 and ending Jan. 13, 2028.
County staff opened a required public hearing and told the court the guidelines were unchanged from the prior adoption. The eligibility criteria recited by staff require that property be located in a designated reinvestment zone and that eligible projects (manufacturing, research, distribution, regional service, entertainment or other basic industry) create or preserve at least 10 permanent full-time jobs and represent a $10 million or greater investment. Abatements apply only to new taxable value; applicants must forgo property tax protests, and terms may be up to 100% of new eligible value for a maximum of 10 years. Staff said the agreement must be executed within 60 days of a complete application and includes recapture provisions if a facility ceases or significantly reduces operations for 180 days or longer.
The court moved to adopt the order after the hearing and the motion carried. Staff cited recent county projects that have used abatements, such as Corgon OSB and several renewable energy projects, as examples of prior approvals included in the packet.
The county said the purpose of the program is to attract and retain businesses that increase employment and the tax base, consistent with Texas Tax Code, Chapter 312. No substantive changes to the guidelines were proposed during the hearing.
