Texas § SD.5002.203 - DESIGNATION OF REINVESTMENT ZONE

Full text of Texas The Texas Constitution § SD.5002.203 — DESIGNATION OF REINVESTMENT ZONE, with citation guidance and answers to common questions.

§ SD.5002.203. DESIGNATION OF REINVESTMENT ZONE

DESIGNATION OF REINVESTMENT ZONE. (a) Notwithstanding Subchapters 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 for the purposes of Chapter 312 , Tax Code. The commissioners court may designate the property as a reinvestment zone 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. Added by Acts 2023, 88th Leg., R.S., Ch. 785 (H.B. 5336 ), Sec. 1, eff. June 13, 2023. Amended by: Acts 2025, 89th Leg., R.S., Ch. 269 (H.B. 2027 ), Sec. 1, eff. May 29, 2025.

Source: official Texas text · Last verified 2026-08-27

Frequently Asked Questions About Texas § SD.5002.203

What does The Texas Constitution § SD.5002.203 cover?

Section SD.5002.203 ("DESIGNATION OF REINVESTMENT ZONE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Texas § SD.5002.203?

A common citation format is "The Texas Constitution § SD.5002.203" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Texas law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.

How does Texas § SD.5002.203 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Texas.