Harris County - Property Tax Abatement for Green Commercial Buildings

December 06, 2023


In 2008, the Harris County Commissioners Court adopted guidelines for partial tax abatements for new construction of U.S. Green Building Council (USGBC) Leadership in Energy and Environmental Design (LEED)-certified commercial buildings. To be eligible for the tax abatement, projects must be registered with the USGBC before submitting an application to Harris County Community Services Department and must be submitted to the County before construction of the project commences. Tax abatement agreements are effective for up to 10 years and are based are based on a percentage of the incremental investment associated with obtaining LEED certification.

This type of tax abatement may be sought by an applicant of the County’s standard economic development tax abatement, or as a stand-alone tax abatement. When an applicant seeks only a LEED Certification Tax Abatement, no job creation target or competitive siting is required in order to qualify. The investment requirement is at least $1,000,000 for a commercial structure with Platinum LEED Certification, and at least $10,000,000 for a commercial with the Basic Certification. There is a non-refundable application fee of $1,000.

The value of the tax abatement is calculated on the appraised value after LEED Certification is obtained. The value of the tax abatement may be increased by up to $1,000 in the final year of the Agreement, at the County’s discretion.

In April 2023, the abatement availability was extended to April 2025.

Program Overview

Implementing Sector: Local
Category: Financial Incentive
State: Texas
Incentive Type: Property Tax Incentive
Web Site:
Administrator: Harris County
Start Date: 05/20/2008
Eligible Renewable/Other Technologies:
  • Comprehensive Measures/Whole Building
Incentive Amount: Certified LEED (Basic): 1.0%
LEED Silver: 2.5%
LEED Gold: 5.0%
LEED Platinum: 10%
Equipment Requirements: Must be LEED certified
Must be new construction


Name: Guidelines and Criteria for Granting Tax Abatement in a Reinvestment Zone Created in Harris County
Date Enacted: 03/25/2014
Effective Date: 04/01/2014
Expiration Date: 03/31/2014


Name: Jean Anne Spivey
Organization: Harris County
Email: jeananne_spivey@hctx.net
Name: Nancy Powell
Organization: Harris County
Email: nancy_powell@hctx.net

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.