Property Tax 9.105

Property Tax Rule 9.105  The Texas Comptroller of Public Accounts offers a refund of franchise and sales/use taxes paid by companies owning certain abated property.  A company who meets the following three conditions may apply for a refund:

  • Paid property taxes to a school district on property located in a reinvetment zone. 
  • Is exempt in whole or in part from property tax imposed by a city or county under a tax abatement agreement.
  • Is not in a tax abatement agreement with a school district.