Overview
Local Capital Builds the Sites
Federal CHIPS Act and state Texas Semiconductor Innovation Fund (TSIF) awards depend on local support, and that support takes two forms in Central Texas. Voter-approved county and city bonds pay for roads, bridges, water and parks, while Chapter 380 (city) and Chapter 381 (county) economic development agreements and Chapter 312 tax abatements rebate a share of a project's property taxes for 10 to 30 years.
Data centers, which are excluded from the state JETI Act, lean on these city and county agreements in place of state property tax relief. Local bond totals are small next to the tens of billions in private capital they support, but the plants cannot open without them.
| County | Major Anchors | Voter-Approved and Public Capital |
|---|---|---|
| Williamson | Samsung Taylor; Apple campus; Dell, Tekscend Photomask and KoMiCo in Round Rock | $412M roads and $35M parks (2019); $825M roads and $59M parks (2023) |
| Travis | Tesla Giga Texas; UT Austin and TIE; Oracle East Riverside | $509.5M county bond (2023); City of Austin bonds; $7.1B Project Connect transit (2020) |
| Hays | Texas State University; growth in Buda, Kyle, San Marcos and Dripping Springs | County and city road and utility programs |
| Bastrop | Musk Bastrop Complex (SpaceX, X, The Boring Company) | County infrastructure tied to state highway projects |
Williamson County
Samsung Taylor Local Incentives
Williamson County and the City of Taylor approved Samsung's incentive package in September and October 2021 for the 1,200-acre Taylor campus. The county's Chapter 381 agreement rebates 90 percent of Samsung's county property taxes for 10 years and 85 percent for the next 10, conditioned on 6 million square feet of facilities by January 31, 2026 and 1,800 full-time jobs; the county also upgrades County Roads 401 and 404.
The City of Taylor's Chapter 312 abatement reimburses 92.5 percent of city taxes for the first 10 years, 90 percent for the next 10 and 85 percent for the last 10, amended in June 2025. Taylor ISD approved a Chapter 313 value limitation in June 2021, where Samsung's filing sought about $314 million in tax relief over 10 years. The city projects more than $52 million to its general fund over the 30-year term and collected $21.6 million in sales tax in fiscal year 2024.
| Body | Instrument | Terms |
|---|---|---|
| Williamson County | Chapter 381 agreement (September 2021) | 90% rebate years 1 to 10; 85% years 11 to 20 |
| City of Taylor | Chapter 312 abatement | 92.5%, then 90%, then 85% over 30 years |
| City of Taylor | Chapter 311 TIRZ and Chapter 380 agreement (November 2021) | Up to 93.5% of zone property taxes reinvested |
| City of Taylor | Chapter 380 use tax agreement (July 2022) | City captures 2% use tax on construction |
| Taylor ISD | Chapter 313 value limitation (June 2021) | About $314M sought over 10 years |
Agreements
Other Chapter 380 and 381 Deals
Local agreements sit behind most of the region's anchor campuses. Each is performance based: rebates stop if investment and job targets are missed.
| Company | Local Body | Terms |
|---|---|---|
| Apple (Robinson Ranch campus) | Williamson County, Chapter 381 (2018) | 65% abatement for 15 years; $400M minimum investment, 4,000 jobs, Parmer Lane traffic mitigation |
| Apple (original campus) | Travis County and City of Austin (2012) | Tied to $300M+ investment and 3,600 jobs |
| Tesla Giga Texas | Travis County (July 2020); Del Valle ISD Chapter 313 | At least $14.7M in county rebates over 20 years |
| Dell Technologies | City of Round Rock, Chapter 380 (since 1994) | Sales tax sharing; $429M+ to Round Rock since 1993 |
| KoMiCo | City of Round Rock, Chapter 380 (November 2022) | $30M expansion, 40,000 sq ft, 70 jobs |
Bonds
Bonds and Transit Open Land for Growth
Williamson County's road bonds fund the corridors around Taylor, Hutto, Georgetown, Leander and Liberty Hill, and Travis County's 2023 package was the largest in its history. County road bonds work alongside Texas Department of Transportation (TxDOT) highway projects, the federal Highway Infrastructure Program and developer capital; none opens new land on its own.
In Travis County, Austin voters approved Project Connect in 2020, a $7.1 billion light rail and transit program run by Capital Metro and the Austin Transit Partnership. Hays and Bastrop counties fund roads and utilities for growth in Kyle, Buda, San Marcos, Bastrop and Elgin, often through municipal utility districts that let developers finance water and sewer with district bonds.
Record
Dataset Record
- Sources
- City of Taylor Samsung agreements page; Williamson County Commissioners Court; Travis County 2023 bond materials; KVUE; Community Impact; CNBC
- Last verified
- Q4 2026