Tax Phase-In

Local Incentive

The City of Brenham and Washington County offer Tax Phase-In incentives for projects with a significant return on investment to the community through capital investment and quality jobs for residents. Tax abatements are made pursuant to the Texas Government Code and offer partial, temporary exemption from ad valorem taxes on certain qualifying property in a Reinvestment Zone.


Tax Phase-In means the partial, temporary exemption from property taxes, with the purpose of stimulating economic development.

Only ad valorem property taxes are eligible, and only on certain qualifying property. Brenham Independent School District and Blinn College taxes are to be paid in full at all times.

Guidelines and Criteria:

In order to be eligible for tax phase-in, the planned improvement must be an authorized facility, such as a(n): *Agriculture/Aquaculture Facility *Distribution Center *Manufacturing Facility *Research Facility *Other Basic Industry [as defined in Glossary-Section XII (o)]

  • The project must add new value to the tax roll of eligible property.
  • Within the first year and throughout the phase-in period, the applicant must maintain or create a minimum of ten (10) jobs at an average base salary of $33,000/year, or higher, including any benefits.

PLEASE NOTE: A facility is eligible for tax phase-in if it has applied for the incentive before construction begins, and it meets the complete guidelines and criteria under the Tax Phase-In Policy.

  • Tax Phase-In may be granted for new or existing facilities.
  • Eligible property for tax phase-in may include the value of buildings, structure, fixed machinery and equipment.


Any present or potential owner of taxable property in the City of Brenham and/or Washington County may request the creation of a Reinvestment Zone and Tax Phase-In Incentive by filing a written request with the Director of Economic Development.

After the receipt of the application, the City and County will make a decision within 90 days. The decision-making process may involve an economic impact study, plus City Council and County Comissioners Court meetings.

If accepted, the business receiving tax phase-in will be required to provide a sworn statement and documents, verifying compliance each year. Failure to provide the required documents shall result in termination of the Tax Phase-In agreement.

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