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Tax Increment Reinvestment Zone
A tax increment reinvestment zone (TIRZ) is a political subdivision of a municipality or county in the state of Texas created to implement tax increment financing. They may be initiated by the city or county or by petition of owners whose total holdings in the zone consist of a majority of the appraised property value. To get funding for a TIRZ area applicants have to follow three steps.
==Background==
With federal and state sources for redevelopment generally less available, local governments have been forced to find other ways to subsidize improvement projects in their localities, without directly raising taxes. One of the tools many states use to take up the slack by lack of federal and state funding is Tax Increment Financing (TIF), which is a public financing method used for redevelopment and community improvement projects for more than 50 years. Texas utilizes TIF by creating tax increment reinvestment zones (TIRZs) which may be initiated by the city or county or by petition of owners whose total holdings in the zone consist of a majority of the appraised property value.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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