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Texas Legislature· HB 2027Effective immediately

Relating to the authority of the Brazoria County Commissioners Court to execute tax abatement agreements for property within the Port Freeport district, the official text

Shown verbatim: the complete text as captured from the official page posted by the Texas Legislature, fetched 2026-08-29. Where this bill amends existing law, language marked for deletion in the official page appears here in brackets. This is the enrolled version. The official bill page.
H.B. No. 2027

AN ACT

relating to the authority of the Brazoria County Commissioners

Court to execute tax abatement agreements for property within the

Port Freeport district.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 5002.203, Special District Local Laws

Code, is amended to read as follows:

Sec. 5002.203. DESIGNATION OF REINVESTMENT ZONE. (a)

Notwithstanding Subchapters [Subchapter] B and C, Chapter 312, Tax

Code, the district may submit a written request to the

commissioners court of a county in which a property owned by the

district is located for the commissioners court to designate the

property as a reinvestment zone [or area] for the purposes of

Chapter 312, Tax Code. The commissioners court may designate the

property as a reinvestment zone [or area] if the commissioners

court finds the criteria set forth in Section 312.202, Tax Code, are

met for the property as if a municipality in which the property is

located were creating the zone.

(b) The commissioners court may execute a tax abatement

agreement with the owner of a leasehold interest in tax-exempt real

property or property owned by the district located in a

reinvestment zone designated under this subchapter to exempt all or

a portion of the value of the leasehold interest in the real

property. The court may execute a tax abatement agreement with the

owners of tangible personal property or an improvement located on

tax-exempt real property or property owned by the district that is

located in a reinvestment zone designated under this subchapter to

exempt all or a portion of the value of the tangible personal

property or improvement located on the real property.

(c) The other terms of an agreement entered into under this

section are governed by Chapter 312, Tax Code.

SECTION 2. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.

______________________________
______________________________

President of the Senate
Speaker of the House

I certify that H.B. No. 2027 was passed by the House on April

23, 2025, by the following vote: Yeas 129, Nays 19, 2 present, not

voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 2027 was passed by the Senate on May

19, 2025, by the following vote: Yeas 28, Nays 3.

______________________________

Secretary of the Senate

APPROVED: _____________________

Date

_____________________

Governor
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