TXtax_abatementpct_of_tax
Texas Jobs, Energy, Technology & Innovation Act (JETI)
TX-JETI · Texas
Summary
Property tax appraised-value limitation (Chapter 403) for large-scale capital-intensive projects. School district property tax is capped at a tiered taxable value based on school district population bracket. Company pays supplemental payment to district; net benefit is difference between market-value and capped-value property tax.
Benefit
- Percentage
- —
- Flat
- —
- Duration
- —
- Max annual
- — (taxpayer)
- Max total
- — (taxpayer)
- Carryforward
- —
Program metadata
- Distribution
- taxpayer_earned
- Claimant subject
- business
- Refund/transfer election
- —
- Program family
- —
- Effective
- —
- Sunset
- —
- Application deadline
- —
- Transfer discount
- —
Hard requirements (2)
- local_approval_requiredProject must enter into an appraised-value-limitation agreement with a Texas school district.
- min_investmentProject must exceed minimum capital investment threshold (amount varies by school district population tier; see Comptroller JETI details).
Preference / tiering rules (0)
None.
NAICS industries (0)
Any.
Geo zones (1)
- statewide — · Statewide (all Texas school districts)
Tags (1)
- watchlist_item: taxable_value_cap_benefit_form_candidate
Source
Texas Comptroller — JETI program; school districts administer agreements
Last verified: 2026-04-22
Successor to expired Chapter 313. Non-CIT base: property_tax_local. Requires school-district agreement. Tier amounts vary by school-district population bracket. Watchlist: taxable-value-cap benefit form (see fit_analysis.md §4.2).