City of Friendswood - Property Tax Abatement for Green Commercial Buildings

July 08, 2020


The City of Friendswood offers a tax abatement for U.S. Green Building Council (USGBC) Leadership in Energy and Environmental Design (LEED)-certified commercial buildings located within the city. Applicants must register their projects with the USGBC before submitting an application to the City. Tax abatement agreements must be approved by the City Council, and the agreement is effective for up to 10 years once the agreement has been approved. The actual tax abatement benefit will not begin until the building department issues a Certificate of Occupancy and the LEED certification is awarded.

In order to qualify, the applicant must invest at least $100,000 towards achieving LEED certification.  In addition, a minimum investment in the building is required and depends on the certification level:

  • Basic Certification: $10 million investment
  • Silver Certification: $4 million investment
  • Gold Certification: $2 million investment
  • Platinum Certification $1 million investment

The imputed LEED-related values for the different certification levels are as follows:

  • Basic LEED Certified: 1.0%
  • LEED Silver Certified: 2.5%
  • LEED Gold Certified: 5.0%
  • LEED Platinum Certified: 10%

The actual abatement value will be calculated based on the appraised value of the building after the LEED certification is obtained. Eligible property includes buildings, structures, fixed machinery and equipment, site improvements, and the office space and fix improvements necessary to facility operation and administration.

Harris County and the City of Houston offers a similar tax abatement incentive.

Program Overview

Implementing Sector: Local
Category: Financial Incentive
State: Texas
Incentive Type: Property Tax Incentive
Web Site:
Administrator: City of Friendswood
Start Date:
Eligible Renewable/Other Technologies:
  • Comprehensive Measures/Whole Building
Incentive Amount: Basic LEED Certified: 1%
LEED Silver: 2.5%
LEED Gold: 5.0%
LEED Platinum: 10.0%
Maximum Incentive: 10% of cost
Eligible System Size: N/A
Equipment Requirements: Must be a new facility or a modernization
Building must be registered with the USGBC and seeking LEED certification


This program has 1 incentives
Technologies: Comprehensive Measures/Whole Building
Sectors: Commercial
Parameters: The incentive has a maximum of 1.00 %, The incentive has a minimum of 10.00 % of cost


Name: Resolution No. R2011-11
Date Enacted: 05/02/2011


Name: General Contact
Address: 910 S. Friendswood Drive
Friendswood TX 77546
Phone: (281) 996-3200

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.