Agenda Packet - Laserfiche WebLink

Home Browse Search

Item No. 13 Memorandum TO: City Council Rose Beverly, City Manager FROM: Stephanie H. Harris, City Attorney SUBJECT: Statement of intent to continue participating in residential tax abatements within the 5 in 5 Housing Infill Redevelopment Program and readopting guidelines and criteria for same DATE: January 12, 2026 BACKGROUND: On October 14, 2013, the City Council passed Ordinance No. 2013-036 creating Reinvestment Zone No. 2013-1 for residential tax abatements. This reinvestment zone included all areas inside Council districts 1-5. At the same time, Council adopted Resolution No. 2013-23, which adopted guidelines and criteria for such residential tax abatements. On February 9, 2015, Council passed Ordinance No. 2015-002 amending Reinvestment Zone 2013-1 to expand it to include all Council districts in the city and designated the new reinvestment zone as 2015-1. Council has redesignated this reinvestment zone twice since then (per the Texas Tax Code, reinvestment zones expire 5 years after creation), most recently on January 27, 2025 as Reinvestment Zone No. 2025-1. Council created the 5 in 5 Housing Infill Redevelopment Program (the Program) by Resolution No. 2022-003 on January 10, 2022. The Program designated an area (the Program Area) within Reinvestment Zone No. 2020-1 (now known as Reinvestment Zone No. 2025-1) and set forth guidelines and criteria (Guidelines) for the Program which included eligibility standards for residential tax abatements. The Guidelines have been amended several times, most recently on May 12, 2025 in Resolution No. 2025-025. STATUS OF ISSUE: To be eligible to participate in a residential tax abatement program, the city must restate its intention to participate in such a program and adopt guidelines and criteria every two years. From the creation of Reinvestment Zone No. 2013-1 until last year, the City maintained a residential tax abatement program which covered the entire zone, but Council has since repealed that program. In an abundance of caution, and to coordinate the readoption of the Program Guidelines with the readoption of guidelines and criteria for industrial tax abatements, I have drafted the attached resolution which restates Council's intent to participate in tax abatement agreements within the Program Area and readopt the the Program Guidelines. Under the