Monitoring the Session

HB 2027

Brazoria County gets tax abatement power at Port Freeport

Became law

Verdict: No flags

No flagsInitial review
Rep. Cody VasutRHouse 25

Initial review · graded Oct 22, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

relating to the authority of the Brazoria County Commissioners Court to execute tax abatement agreements for property within the Port Freeport district.

Caption from analyzed text · version E.

Summary

Just a cross-reference fix. Port businesses can shave their county property tax.

The bill fixes a cross-reference so the Brazoria County Commissioners Court can make Port Freeport property a reinvestment zone under the county rules of the Tax Code, not just the city rules. It touches Brazoria County, Port Freeport, and businesses that lease port land or own equipment or buildings on it. The county can then sign tax abatement agreements that exempt all or part of the value of those leases, equipment and improvements from county property tax.

Labels

Labels: INSTANT LAW. Took effect immediately, on May 29, 2025. 833 of the 1,185 graded 89R laws took effect Sep 1, 2025 (derived from the bill histories, snapshot Oct 19, 2026).

Receipt

The receipt

89R-HB2027 · 2025-01-23

SOLD BY

Rep. Cody VasutRHouse 25 Rep. Jeff BarryRHouse 29

ITEM

relating to the authority of the Brazoria County Commissioners Court to execute tax abatement agreements for property within the Port Freeport district.

WHAT IT DOES

Just a cross-reference fix. Port businesses can shave their county property tax.

The bill fixes a cross-reference so the Brazoria County Commissioners Court can make Port Freeport property a reinvestment zone under the county rules of the Tax Code, not just the city rules. It touches Brazoria County, Port Freeport, and businesses that lease port land or own equipment or buildings on it. The county can then sign tax abatement agreements that exempt all or part of the value of those leases, equipment and improvements from county property tax.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal implication to the State is anticipated.

LBB estimate · fiscal note version E · source

Sources

Fiscal note · version E · May 2, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Ways & Means
  4. Scheduled for public hearing on . . .
  5. Considered in public hearing
  6. Testimony taken/registration(s) recorded in committee
  7. Left pending in committee
  8. Considered in formal meeting
  9. Reported favorably w/o amendment(s)
  10. Comte report filed with Committee Coordinator
  11. Committee report distributed
  12. Committee report sent to Calendars
  13. Considered in Calendars
  14. Placed on General State Calendar
  15. Read 2nd time
  16. Passed to engrossment
  17. Record vote RV#363
  18. Statement(s) of vote recorded in Journal
  19. Read 3rd time
  20. Passed
  21. Record vote RV#411
  22. Reported engrossed
  23. Received from the House
  24. Read first time
  25. Referred to Economic Development
  26. Scheduled for public hearing on . . .
  27. Considered in public hearing
  28. Testimony taken in committee
  29. Left pending in committee
  30. Considered in public hearing
  31. Vote taken in committee
  32. Reported favorably w/o amendments
  33. Recommended for local & uncontested calendar
  34. Committee report printed and distributed
  35. Placed on intent calendar
  36. Rules suspended-Regular order of business
  37. Vote recorded in Journal
  38. Read 2nd time & passed to 3rd reading
  39. Vote recorded in Journal
  40. Three day rule suspended
  41. Record vote
  42. Read 3rd time
  43. Passed
  44. Record vote
  45. Senate passage reported
  46. Reported enrolled
  47. Signed in the House
  48. Signed in the Senate
  49. Sent to the Governor
  50. Signed by the Governor
  51. Effective immediately
FILED UNDER

CORPORATE WELFARE

THE TEXT

…“agreement with the owner of a leasehold interest in tax-exempt real”…

Bill text, engrossed version (E)

The bill lets the county offer property tax abatements to businesses that lease or build on Port Freeport property, under the economic-development banner, though it grants general authority rather than a deal for a named company.

SIGNED FOR BY

House · 129 yea · 19 nay

Senate · 28 yea · 3 nay

Sources

House: Final passage · Apr 23, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

Senate: Final passage · May 19, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

All floor motions and other positions below.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Cody Vasut

Donors

Texans for Lawsuit Reform PAC$40KTexas REALTORS Political Action Committee$13KTexas Food & Fuel Assn. - PAC$11K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 29, 2024 to Oct 19, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texans for Lawsuit Reform PAC$40,000.00

Texans for Lawsuit Reform PAC

$40,000.00

Cash
$40,000.00
Paid by others
$0.00
Total
$40,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jun 27, 2025 to Oct 7, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101005740, 101033392, 101072869.

Texas REALTORS Political Action Committee$12,750.00

Texas REALTORS Political Action Committee

$12,750.00

Cash
$12,500.00
Paid by others
$250.00
Total
$12,750.00
advertising $250.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 12, 2024 to Oct 1, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100981647, 101005740, 101062767, 101072869.

Texas Food & Fuel Assn. - PAC$11,000.00

Texas Food & Fuel Assn. - PAC

$11,000.00

Cash
$11,000.00
Paid by others
$0.00
Total
$11,000.00

Also funds 65 other sitting lawmakers.

Derived recipient stock · Sep 3, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 12, 2024 to Jun 2, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100981647, 101033392, 101062767.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texans for Lawsuit Reform PAC

$40,000.00

Cash
$40,000.00
Paid by others
$0.00
Total
$40,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Jun 27, 2025 to Oct 7, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101005740, 101033392, 101072869.

×

Texas REALTORS Political Action Committee

$12,750.00

Cash
$12,500.00
Paid by others
$250.00
Total
$12,750.00
advertising $250.00

Also funds 140 other sitting lawmakers.

Derived recipient stock · Jul 2, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 12, 2024 to Oct 1, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100981647, 101005740, 101062767, 101072869.

×

Texas Food & Fuel Assn. - PAC

$11,000.00

Cash
$11,000.00
Paid by others
$0.00
Total
$11,000.00

Also funds 65 other sitting lawmakers.

Derived recipient stock · Sep 3, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 12, 2024 to Jun 2, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100981647, 101033392, 101062767.

Votes5

Senate May 19, 2025

Yea
28
Nay
3
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

The bill was read third time and was passed by the following vote: Yeas 28, Nays 3. (Same as previous roll call)

Published stock of positions for this vote, except where marked derived.

  • Yea: 28 (published)
  • Nay: 3 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 19, 2025

Yea
28
Nay
3
Present, not voting
Not printed
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Sources

Senator Huffman moved that Senate Rule 7.18 and the Constitutional Rule requiring bills to be read on three several days be suspended and that HB 2027 be placed on its third reading and final passage. The motion prevailed by the following vote: Yeas 28, Nays 3.

Published stock of positions for this vote, except where marked derived.

  • Yea: 28 (published)
  • Nay: 3 (published)
  • Present, not voting: Not printed
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 19, 2025

Yea
Not printed
Nay
Not printed
Present, not voting
Not printed
Absent
Not printed
Excused
Not printed
Names

Named positions matched to lawmakers. See the journal for unmatched names.

Senate journal

Names were not printed for yea. Only the named positions are included in member records.

Voice vote. No numeric tally or individual yeas are inferred.

Sources

Senator Huffman moved to suspend the regular order of business to take up for consideration HB 2027 at this time on its second reading: HB 2027, Relating to the authority of the Brazoria County Commissioners Court to execute tax abatement agreements for property within the Port Freeport district. The motion prevailed. Senators Hall, Hughes, and Sparks asked to be recorded as voting "Nay" on suspension of the regular order of business. The bill was read second time and was passed to third reading by a viva voce vote.

Published stock of positions for this vote, except where marked derived.

  • Yea: Not printed
  • Nay: Not printed
  • Present, not voting: Not printed
  • Absent: Not printed
  • Excused: Not printed

Senate journal. Source snapshot 2026-10-19, Central time.

House Apr 23, 2025

Yea
129
Nay
19
Present, not voting
2
Absent
0
Excused
0
Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 411

HB 2027 was passed by (Record 411): 129 Yeas, 19 Nays, 2 Present, not voting.

Published stock of positions for this vote, except where marked derived.

  • Yea: 129 (published)
  • Nay: 19 (published)
  • Present, not voting: 2 (published)
  • Absent: 0 (derived from named list)
  • Excused: 0 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

House Apr 22, 2025

Yea
126
Nay
20
Present, not voting
2
Absent
0
Excused
2
Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 363

HB 2027 was passed to engrossment by (Record 363): 126 Yeas, 20 Nays, 2 Present, not voting.

Published stock of positions for this vote, except where marked derived.

  • Yea: 126 (published)
  • Nay: 20 (published)
  • Present, not voting: 2 (published)
  • Absent: 0 (derived from named list)
  • Excused: 2 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

Witnesses4
For
4
Against
0
On
0
Names

For

  • Port Freeport1 registration
  • Port of Freeport1 registration
  • Texas Chemistry Council2 registrations
Sources

4 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

House witness list. Source snapshot 2026-10-20, Central time.

Senate witness list. Source snapshot 2026-10-20, Central time.

Fiscal

No fiscal implication to the State is anticipated.

LBB estimate · fiscal note version E · source

Sources

Fiscal note · version E · May 2, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version E by claude-opus-5-5, Oct 22, 2026, against the published rubric.

Sources

Texas House · Filed Jan 23, 2025

05/29/2025 E Effective immediately

Texas Legislature Online · Introduced · House Committee Report · Engrossed · Senate Committee Report · Enrolled

Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.

Sponsors
Joan HuffmanRSenate 17

House committee · Ways & Means · Committee vote 12 aye, 0 nay, 1 absent · Out of committee

Senate committee · Economic Development · Committee vote 5 aye, 0 nay · Out of committee

Subjects

PORT FREEPORT (DN430)

BRAZORIA COUNTY

Special Districts & Authorities--Navigation & Ports

Taxation--County

REINVESTMENT ZONES

Text

The text as introduced · 357 words

By: Vasut
H.B. No. 2027

A BILL TO BE ENTITLED

AN ACT

relating to the authority of the Brazoria County Commissioners

Court to execute tax abatement agreements for property within the

Port Freeport district.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 5002.203, Special District Local Laws

Code, is amended to read as follows:

Sec. 5002.203. DESIGNATION OF REINVESTMENT ZONE. (a)

Notwithstanding Subchapter s B and C , Chapter 312, Tax Code, the

district may submit a written request to the commissioners court of

a county in which a property owned by the district is located for

the commissioners court to designate the property as a reinvestment

zone [ or area ] for the purposes of Chapter 312, Tax Code. The

commissioners court may designate the property as a reinvestment

zone [ or area ] if the commissioners court finds the criteria set

forth in Section 312.202, Tax Code, are met for the property as if a

municipality in which the property is located were creating the

zone.

(b) The commissioners court may execute a tax abatement

agreement with the owner of a leasehold interest in tax-exempt real

property or property owned by the district located in a

reinvestment zone designated under this subchapter to exempt all or

a portion of the value of the leasehold interest in the real

property. The court may execute a tax abatement agreement with the

owners of tangible personal property or an improvement located on

tax-exempt real property or property owned by the district that is

located in a reinvestment zone designated under this subchapter to

exempt all or a portion of the value of the tangible personal

property or improvement located on the real property.

(c) The other terms of an agreement entered into under this

section are governed by Chapter 312, Tax Code.

SECTION 2. This Act takes effect immediately if it receives

a vote of two-thirds of all the members elected to each house, as

provided by Section 39, Article III, Texas Constitution. If this

Act does not receive the vote necessary for immediate effect, this

Act takes effect September 1, 2025.