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|Industrial District Information|
The City of La Porte operates two Industrial Districts within its extra-territorial jurisdiction (ETJ), the Bayport Industrial District and the Battleground Industrial District. Within these districts, the City has established incentives to encourage economic growth and expansion of existing facilities.
According to terms of the City’s current Industrial District Agreement (IDA), the Company renders to the City an amount “in lieu of taxes” on Company’s land, improvements and tangible personal property with the following conditions:
- Value Years 2008 – 2013: 62% of the amount of ad valorem taxes payable if the Company’s land, improvements and tangible personal property had been located within the City or; Value Years 2014 – 2019: 63% of the amount of ad valorem taxes payable if the Company’s land, improvements and tangible personal property had been located within the City.
- For substantial increases in value of land, improvements and tangible personal property (excluding inventory) dedicated to new construction: an amount equal to 25% of the amount of ad valorem taxes for Value Years 2008 – 2013 and 20% of the amount of ad valorem taxes for Value Years 2014 – 2019, which would be payable if the Company’s land and tangible personal property had been located within the City during the remaining term of the agreement. NOTE: If existing property values depreciate below the property value established on January 1, 2007, an amount equal to the amount of depreciation will be removed from the calculation in paragraph 3 to restore the value to the January 1, 2007 value. Any construction in progress on January 1st shall be exempt for that year.
In return, the City of La Porte agrees that the Company’s land covered by an IDA:
- Will not be annexed within the 12 year term of agreement
- Shall have no right to City services
- Shall not be subject to City ordinances governing
- Plats and subdivision of land
- Any building, electrical, plumbing or inspection codes
- Attempt to control the conduct of business except for land 100 ft. wide and contiguous to either Fairmont Parkway, State Highway 225, or State Highway 146, which are subject to certain regulations
Also, within the Industrial Districts, the City has established policies for limited amounts of water and sewer service for specified contract periods. The City also currently provides Ambulance Service to the Bayport Industrial District through an agreement with the Bayport Association, and to the Battleground Industrial District on a company-by-company basis.
For vendors doing business in the Industrial Districts, please note that the sales tax rate is 6.25%. To search for your sales tax rate by address location, please visit the Tax Rate Locator on the website produced by the State Comptroller's Office.
Scott D. Livingston
604 W. Fairmont Pkwy
La Porte, TX 77571
(281) 470-5016 office
(281) 842-1259 fax
The following documents are available for you to download and/or print.