Title
Consideration of and action on approving the ordinance on reaffirming the tax abatement ordinance 4381.
Body
Summary:
The City last amended its tax abatement guidelines and criteria by adoption of attached Ordinance 4381 on January 3, 2023 per Chapter 312 of the Local Government Code, the Texas Property Redevelopment and Tax Abatement Act. Section 312.002(c) of the Act states: “The guidelines and criteria adopted under this section are effective for two years from the date adopted. During that period, the guidelines and criteria may be amended or repealed only by a vote of three-fourths of the members of the governing body.”
Section 312.002(c-1) states: “Before the governing body of a taxing unit may adopt, amend, repeal, or reauthorize guidelines and criteria, the body must hold a public hearing regarding the proposed adoption, amendment, repeal, or reauthorization at which members of the public are given the opportunity to be heard.” The ordinance to call the public hearing on reauthorizing the tax abatement ordinance 4381 was adopted at the regular City Council meeting on Tuesday, November 3, 2026 in Council Chambers, City Hall, 710 E. San Augustine, Deer Park TX 77536. The public hearing on reauthorizing tax abatement ordinance 4381 was conducted at the regular City Council meeting on Tuesday, December 1, 2026 in Council Chambers, City Hall, 710 E. San Augustine, Deer Park TX 77536.
This agenda item is to approve the ordinance to reauthorize the tax abatement ordinance 4381 for an additional two years. Staff has no changes to the ordinance this year.
Fiscal/Budgetary Impact:
N/A.
Recommended action
Approve the ordinance to reauthorize tax abatement ordinance 4381 for an additional two years.