Texas Tax Code - TAX § 312.203. Expiration of Reinvestment Zone

The designation of a reinvestment zone for residential or commercial-industrial tax abatement expires five years after the date of the designation and may be renewed for periods not to exceed five years, except that a reinvestment zone that is a state enterprise zone is designated for the same period as a state enterprise zone as provided by Chapter 2303, Government Code.  The expiration of the designation does not affect an existing tax abatement agreement made under this subchapter.