Tax-Abatement

Leon County has responded to a Texas Public Information Act (PIA) request dated January 7, 2026, regarding communications involving certain county officials and identified entities for the period June 1, 2023 through the present. Summary of what the letter says The county acknowledges receipt of the request and states it conducted a reasonable search for responsive records. The county says some responsive records are being withheld under exceptions to disclosure, including: Attorney-client privilege (Texas Government Code §552.107) for confidential communications involving legal counsel. Economic development information (Texas Government Code §552.131), related to ongoing or prospective economic development negotiations. Internal advice and deliberations (Texas Government Code §552.111) connected to policymaking and decision-making processes. The letter specifically states that some withheld information involves discussions and negotiations related to: Potential tax abatements Payments in Lieu of Taxes (PILOTs) Reinvestment zones Other incentive-related matters The county indicates it has requested a ruling from the Texas Attorney General to determine what may be withheld and what must be released. Non-exempt information, and any additional information required after the Attorney General’s ruling, will be released later. Why This Matters Public statements from county leadership have suggested that no tax abatements or incentive deals are being pursued. This letter confirms that the county is withholding information specifically because it relates to active or prospective negotiations involving abatements and incentives. ...

I want to start by acknowledging something important. One Leon County commissioner (TJ Foley) has already come out publicly and said: He is against the data center coming here He is not in favor of granting a tax abatement But if the company were to build anyway and later request an abatement, he would reconsider in order to do what’s best for the county That kind of clarity matters. Whether people agree with him or not, it shows leadership. ...

A lot of people have asked a fair question: If the county can’t legally stop a data center from being built on private land, why focus so much on the tax abatement? The short answer is this: Because the tax abatement is the most meaningful leverage the county — and the public — actually has. The county can’t “ban” a data center — but it can refuse to subsidize one In Texas, counties generally have very limited zoning authority. That means: ...

One issue that has not received nearly enough attention in discussions about large industrial projects is first responder readiness. This matters even more in Leon County, where fire protection is handled almost entirely by volunteers. Our current reality Leon County already hosts several large industrial facilities, including multiple solar farm installations. Many of those projects received tax abatements from the county. After reviewing those abatement agreements, one thing stands out: ...

Yes — a PILOT can exist without a tax abatement — but it’s important to understand what that really means, because it works very differently than most people assume. This explainer focuses on how PILOTs work in Texas, especially at the county level. What is a PILOT? A PILOT is a Payment In Lieu Of Taxes. It is not a tax. It is a voluntary payment a company agrees to make by contract. ...