When it comes to attracting the right types of development and redevelopment projects, the city is aggressive and creative with the use of incentives. These incentives can include tax rebates and abatements, electric rate discounts, permitting/development fee rebates, and infrastructure cost participation. Major projects may warrant special conditions beyond the standard package, and Garland stands ready to attract the right deals.

All projects must meet a minimum point threshold, as they are evaluated using a point system based on the addition of: full-time jobs, annual payroll, facility value, machinery/equipment/inventory value, annual sales tax generated, and Garland Power and Light (GP&L) electric usage. All incentive deals must be approved on a case-by-case basis and are negotiated by Economic Development staff, with final approval by City Council.

TAX Rebate

Under Texas State Code Chapter 380 and 381 the city of Garland offers various tax rebates in its incentive program. Tax abatements are also offered, under Chapter 312, to qualifying developments. Rebates and abatements can apply to:

  • Real Property Tax
  • Personal Property Tax
  • Sales Tax
  • Hotel/Motel Tax

Tax incentives are a possibility when there is value added to the tax roll either by construction of new improvements, addition of machinery and/or equipment, or creation of retail sales revenue.


City permit and development impact fees can be partially or fully rebated for projects based upon a desirable economic impact to the city.


GP&L is the fourth largest municipally owned electric utility in the state of Texas. Due to Garland’s ownership of its own electric company, Garland has the ability to offer some of the most competitive contract electric rates in the nation (if the project is located in GP&L service area). This program is specifically designed to increase company’s profitability and market competitiveness.


Development projects that have a significant regional economic impact often require the developer to build new or up-size existing public infrastructure to accommodate the development. Public infrastructure includes roadways, streetscape enhancements, structured parking, sanitary sewer, storm sewer and water. As part of an overall economic development agreement, the City may enter into a funding partnership with the developer to pay for a portion of the costs of infrastructure.


In 2006, the Garland Economic Development Partnerships partnered with Richland College of the Dallas County Community College District (DCCCD) to provide resources for qualified workforce and workforce training. We realize that finding and sustaining a skilled workforce is a key for your success. The DCCCD provides competitive pricing for employee training and may be able to obtain training grants from either local or State funding agencies. To learn more, click here.


Garland is a Triple Freeport Zone with Dallas County, Garland Independent School District, and City of Garland participating in inventory tax exemptions for goods shipped out of state within 175 days.

For additional information about incentives, call the Economic Development Department at 972-205-3800.

Button to incentive application Opens in new window