Local Incentives

Chapter 380 Grants: Liberty Community Development Corporation provides grants for new businesses in support of added infrastructure or capital investment in real property. These grants include, but are not limited to, sales tax rebate, business expansion grants, site improvement grants and utility and infrastructure improvement grants. The amount of the grant is subject to the company’s capital investment, jobs creation, payroll, the project’s economic impact on the community, or other measures of performance deemed necessary by the LCDC Board of Directors and City of Liberty. All grants are negotiated on a case-by-case basis.

Double Freeport Exemption: The City of Liberty and Liberty ISD grant Freeport Exemption, providing a substantial financial benefit to Liberty primary employers, which by definition, manufacturer or distribute products that are shipped outside of Texas. The Freeport Exemption exempts certain types of tangible personal property (inventory) from ad valorem (property) taxation provided the property is: 1) Acquired in or imported into Texas to be forwarded out of state, 2) Detained in Texas for assembling, storing, manufacturing, processing, or fabricating purposes by the person who acquired or imported it; and 3) transported out of the sate within 175 days after the date the person acquired or imported it into Texas.

Facade Improvement Grant: The Liberty Community Development Corporation (LCDC) operates a business facade improvement grant program. The program is available to any existing business located within the City of Liberty, TX. The program provides for reimbursement of 50% of expenses up to a max of $20,000 related to improvements to a business’s façade. Eligible expenses include improvements to landscaping, porches, signage, windows, doors, awnings, lighting, painting, and other improvements. Interior renovations, payroll expenses, and equipment or machinery used in the business are not be eligible expenses under this program. 

Utilities and Public Safety Grant Program: The Liberty Community Development Corporation (LCDC) operates a Utilities and Public Safety Grant Program. The program is available to any existing business located within the City of Liberty, TX. The program provides for reimbursement of 50% up to a max of $30,000 for water, sewer, electric or gas utility upgrades or public safety upgrades such as fire alarms, vent hoods, asbestos surveys and removal, grease trap upgrades or security camera installations.

Foreign Trade Zone: Liberty County FTZ #171, located in Liberty and surrounding counties, offers multiple, general purpose and sub-zone sites. Foreign and domestic merchandise generally considered to be in international commerce can be moved into a FTZ without U.S. Customs entry or payment of Customs duties or excise tax. If the final product is imported into the U.S., Customs duty and excise taxes are due when the final product leaves the FTZ and formally enters the U.S. No customs duty or excise tax is levied if the final product is exported from the U.S. 

Homebuilder Incentive Program: The Liberty City Council has approved a Homebuilder Incentive Program to encourage the development of owner-occupied single-family residential homes within the City of Liberty. The amount of incentives that a homebuilder can receive depends on the number of lots that are expected to be developed. However, incentives can include (1) waiver of tap fees, (2) waiver of permit fees, (3) reduced platting fees, (4) infrastructure assistance, or (5) any other incentive negotiated between the City and the homebuilder.

Hotel Occupancy Tax Rebates: Hotel and/or convention center projects that meet minimum investment thresholds may be eligible to receive Hotel Occupancy Tax rebates.

Property Tax Abatement: The City of Liberty has implemented a Tax Abatement Program under the provisions of Property Redevelopment and Tax Abatement Act found in Chapter 312 of the Texas Tax Code. The City of Liberty and Liberty County have established guidelines for the creation of reinvestment zones and granting tax abatements.

Utility Extensions: Liberty Community Development Corporation may participate in the cost to extend or upgrade certain utilities for projects that support new or expanded business development

For more information on these programs, please contact Chris Jarmon at 936-334-7305 or cjarmon@cityofliberty.org.