Solar & Battery Regulation & Incentive Programs

Harris County - Property Tax Abatement for Green Commercial Buildings

Program Overview


Category:
Financial Incentive
Program Type:
Property Tax Incentive
Implementing Sector:
Local
State:
Texas
Eligible Storage Technologies:
Comprehensive Measures/Whole Building
Website:
https://budget.harriscountytx.gov/greenbuildingleed.aspx
Incentive Amount:
Certified LEED (Basic): 1.0%
LEED Silver: 2.5%
LEED Gold: 5.0%
LEED Platinum: 10%
Equipment Requirements:
Must be LEED certified
Must be new construction
Administrator:
Harris County
Applicable Sectors:
Commercial
Start Date:
04/01/2016
Expiration Date:
03/31/2018
Last Updated:
07/08/2020

Eligibility Criteria

EligibilitySectorsTechnologies
min %1.0000
Commercial
Comprehensive Measures/Whole Building
max % of cost5.0000
Commercial
Comprehensive Measures/Whole Building

Summary

In 2008, the Harris County Commissioners Court adopted guidelines for partial tax abatements for new construction of U.S. Green Building Council (USGBC) Leadership in Energy and Environmental Design (LEED)-certified commercial buildings. To be eligible for the tax abatement, projects must be registered with the USGBC before submitting an application to Harris County Community Services Department and must be submitted to the County before construction of the project commences. Tax abatement agreements are effective for up to 10 years and are based are based on a percentage of the incremental investment associated with obtaining LEED certification.

This type of tax abatement may be sought by an applicant of the County’s standard economic development tax abatement, or as a stand-alone tax abatement. When an applicant seeks only a LEED Certification Tax Abatement, no job creation target or competitive siting is required in order to qualify. The investment requirement is at least $1,000,000 for a commercial structure with Platinum LEED Certification, and at least $10,000,000 for a commercial with the Basic Certification. There is a non-refundable application fee of $1,000.

The value of the tax abatement is calculated on the appraised value after LEED Certification is obtained. The value of the tax abatement may be increased by up to $1,000 in the final year of the Agreement, at the County’s discretion.

A revision was made in 2016 which extended the abatement application, to end in 2018. Information on that can be found here.


Authorities

NameEnacted DateEffective DateExpired Date
Guidelines and Criteria for Granting Tax Abatement in a Reinvestment Zone Created in Harris County03/25/201404/01/201403/31/2014