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County Tax Abatement

General Criteria
All applications must meet the following general criteria before being considered for tax abatement:
  1. The project expands the local tax base.
  2. The project creates permanent fulltime employment opportunities.
  3. The project would not otherwise be developed.
  4. The project makes a contribution to enhancing further economic development.
  5. The project must remain in good standing with all governmental and environmental regulations.
  6. The project has not been started and no construction by the applicant has commenced at the time the application is approved.
  7. The project must not have any of the following objections:
    • Have substantial adverse affect on the provision of government service on tax base;
    • The applicant has insufficient financial capacity;
    • Planned or potential use of the property would constitute a hazard to public safety,
    • Planned or potential use of the property would create adverse impact to adjacent properties:
    • Any violation of laws of the U.S., the State of Texas, or ordinances of Nacogdoches County, Texas would occur, or
    • It is in an improvement project financed with tax increment bonds.
Specific Criteria
If the project in the application meets the general criteria, is a facility of a targeted enterprise, and has a capital cost that exceeds $1Million then abatement of any or all of the increased value will be considered. In no case would tax abatement exceed the maximum allowed by state law, presently 100% for 10 years. Factors to be considered in determining the portion of the increased value to be abated and the duration of the abatement agreement include, but are not limited to the following:
  1. Total amount of the increased value.
  2. Total number of jobs created.
  3. Type of jobs created.
  4. Dollar value of payroll created.
  5. Other costs and revenues associated with the application.