Tex. Tax Code § 311.006 · Chapter 311. TAX INCREMENT FINANCING ACT

RESTRICTIONS ON COMPOSITION OF REINVESTMENT ZONE.

Verbatim from the official edition

Text — Current through the 89th 2nd Called Legislative Session, 2025

(a) A municipality may not designate a reinvestment zone if:

(1) more than 30 percent of the property in the proposed zone, excluding property that is publicly owned, is used for residential purposes; or

(2) the total appraised value of taxable real property in the proposed zone and in existing reinvestment zones exceeds:

(A) 25 percent of the total appraised value of taxable real property in the municipality and in the industrial districts created by the municipality, if the municipality has a population of 100,000 or more; or

(B) 50 percent of the total appraised value of taxable real property in the municipality and in the industrial districts created by the municipality, if the municipality has a population of less than 100,000.

(b) A municipality may not change the boundaries of an existing reinvestment zone to include property in excess of the restrictions on composition of a zone described by Subsection (a).

(d) For purposes of this section, property is used for residential purposes if it is occupied by a house having fewer than five living units, and the appraised value is determined according to the most recent appraisal rolls of the municipality.

(e) Subsection (a)(1) does not apply to a reinvestment zone designated under Section 311.005(a)(4).

Notes and commentary — not statutory text

History

Added by Acts 1987, 70th Leg., ch. 191, Sec. 1, eff. Sept. 1, 1987. Amended by Acts 1989, 71st Leg., ch. 1137, Sec. 19, eff. Sept. 1, 1989.

Amended by:

Acts 2007, 80th Leg., R.S., Ch. 921 (H.B. 3167), Sec. 14.004, eff. September 1, 2007.

Acts 2009, 81st Leg., R.S., Ch. 543 (S.B. 1633), Sec. 1, eff. September 1, 2009.

Acts 2009, 81st Leg., R.S., Ch. 910 (H.B. 1770), Sec. 2, eff. June 19, 2009.

Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 4, eff. June 17, 2011.

Acts 2011, 82nd Leg., R.S., Ch. 1032 (H.B. 2853), Sec. 21, eff. June 17, 2011.

Source of truth

Edition: Current through the 89th 2nd Called Legislative Session, 2025
Official file: https://statutes.capitol.texas.gov/Docs/TX/htm/TX.311.htm
Text hash: sha256 38a4d2a92e3f26d7d08aa243b721877db5b720ba044680576cf1605f6074ac8e
Composed by: compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character

This section cites

Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.

Tax Code

Tex. Tax Code § 311.005CRITERIA FOR REINVESTMENT ZONE.Printed as Section 311.005(a)(4)

Cited by 29 provisions

Provisions in this library whose text cites Tex. Tax Code § 311.006. Each shows the citation as that text prints it.

Local Government Code

Tex. Loc. Gov't Code § 373A.151APPLICABILITY OF OTHER LAW.Printed as Sections 311.005 and 311.006, Tax Code

Special District Local Laws Code

Tax Code

Tex. Tax Code § 311.007CHANGING BOUNDARIES OR TERM OF EXISTING ZONE.Printed as Section 311.006 | Section 311.006(b)

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.