|City of Houston - Property Tax Abatement for Green Commercial Buildings
|Economic Development Division of the City Finance Department
|Solar - Passive, Solar Water Heat, Solar Space Heat, Solar Photovoltaics, Daylighting
Note: These guidelines and criteria for tax abatement were readopted by the City Council on May 4th, 2022, and absent further extension they will expire on May 19, 2024.
In September 2009, the City of Houston Tax Abatement Program was enacted (Ordinance No. 2009-858), establishing a partial tax abatement for U.S. Green Building Council Leadership in Energy and Environmental Design (LEED)-certified commercial buildings. The tax abatement was extended most recently in 2022 under ordinance 2022-344.
Value and Terms
A tax abatement shall be granted on the January 1st valuation date of the year that both construction has finished and a LEED certification has been obtained for the facility. This abatement will be for the percentage of the increase in the facility's value over the base year value that corresponds to the following LEED certification levels: