Waller County Tax Abatements: Lower Thresholds for Veteran-Owned Facilities

Texas counties may abate part of the property tax on new business investment in a reinvestment zone under Tax Code chapter 312, under guidelines they must readopt every two years. Waller County's Commissioners Court held the hearing and readopted its Tax Abatement Guidelines and Criteria on November 19, 2025 (items 42 and 43), for the next two years. The veteran provisions. "'Veteran Owned' means an individual or business entity has at least a fifty-one percent ownership interest in a facility, and 1) the individual is a current or former member of the United States military, or 2) a current or former member of the United States military has at least fifty-one percent (51%) or more of the business entity's outstanding ownership, membership interest, or voting power. If the individual is a former member of the United States military, the person must have received an honorable or general discharge from the military. Current military or discharge status must be verified through an official identification issued by the United States Department of Defense, or the military discharge form DD-214, as applicable." For a new facility, "the applicant must invest at least one million dollars ($1,000,000.00) ... If the facility is veteran owned, the minimum investment is reduced to five hundred thousand dollars ($500,000.00)." And: "Each applicant shall pay a $1,000 non-refundable application fee to the County. If the facility is veteran owned, the application fee is waived." What qualifies. Only distribution centres, regional service facilities, spec buildings, urgent care facilities, hospitals, manufacturing facilities, regional entertainment or tourism facilities, research facilities and other basic industry that bring new jobs; land, inventory, housing, hotels and retail do not. The project must apply before it announces its location or starts building, and the Commissioners Court decides each abatement by vote. The Waller County Economic Development Partnership runs the economic impact analysis and takes applications; the application form asks whether the facility will be veteran-owned.