Leander's "380" business deals: who got paid in 2025?

In short

• The city’s 2025 report lists 11 “380” business deals. Only three paid anything in fiscal 2025.¹
• Those three came to $214,135. About 73% of it went to one deal, for a business equipment facility (our math).¹²
• The two years were not counted the same way. The 2025 total includes a hotel grant. The 2024 total did not (our math).¹³²

Numbers marked “our math” are our estimates, not official figures. The notes show the inputs and the steps.

How it works

• A “380” deal is named for a state law, Chapter 380 of the Local Government Code. It lets the city give money or breaks to bring in business.¹
• Most Leander deals pay only if the business meets goals, such as building a facility, reaching a set taxable value, or hiring a set number of workers.¹
• The payment can take different forms: a share of the property tax the business pays, a share of sales tax, a fee cut, or help paying for roads and pipes.¹
• See growth deals explained and city tax rebates for the bigger picture.

What the numbers show

Deals that paid in fiscal 2025, compared with fiscal 2024:¹³

Kind of business	Deal terms (short)	Fiscal 2024	Fiscal 2025
Business equipment facility	All of its city property tax back for 7 years, then half for 3 years; must reach a set taxable value	$78,272	$156,206
St. David’s medical complex	Fee breaks and property tax rebates, tied to building in phases	$56,918	$43,740
Hotel	Grant from the hotel tax fund, sized by the hotel’s added property tax	$12,282	$14,189
Liberty Civil Construction shop	All city tax on the added value for its first 5 years	$35,963	$0

• The 2025 total, $214,135, is the first three rows added up (our math).¹²
• The 2024 total in the 2024 report, $171,153, matches the 2024 amounts without the hotel (our math). So the hotel grant was left out in 2024 and put in for 2025.¹³²
• Counted the same way, without the hotel, the deals paid $199,946 in 2025, up from $171,153 (our math).²
• The equipment facility deal also paid a $100,000 yearly grant in 2024, one of six. The 2025 report does not list one for 2025.¹³
• The St. David’s medical complex has a cap. Its 380 deal and its tax zone deal together can pay up to $1,918,375. The report says up to $1,480,026 is left.¹

The other seven deals paid nothing in fiscal 2025. Three home builders, Highland Homes, Toll Brothers and Pulte Homes, can get 60% of the city sales tax they pay for 10 years. A restaurant can get 35% of its sales tax, up to $154,000. Home Depot can get up to $2.5 million for roads and pipes if it builds at least $11 million of improvements. An industrial developer can get road costs back if its buildings reach a set value. One gives an electrical contractor a fee cut of $20,763.¹

The other side

• The city says these deals pay only for results. If a goal is not met, no payment is made.¹
• A rebate is not a cost by itself. The equipment facility deal returns tax on new property the deal required the business to build. The report does not estimate what the city would have collected without it.¹
• The hotel grant comes from the hotel tax fund, not the general fund. That may be why the city left it out of the 2024 property tax total. The report does not say why the 2025 total includes it.¹
• A $0 year does not mean a deal is over. Some deals have not started paying yet, and some have ended. The report does not say which, for each one.

What you can do or watch next

• Watch City Council agendas for new or changed business deals.

Questions to ask

• How does the city decide whether the hotel grant counts as a property tax rebate in its reports?
• Which deals that paid nothing are finished, and which are still open?

What we still don’t know

• How many jobs each deal brought, and whether each met its goals. The city’s yearly reports do not say.
• The state’s deal database does not answer this either. Cities must send each 380 deal to the state comptroller. The state list has 42 Leander filings, new and changed. Only two summaries name a jobs goal: one says 20 full-time workers, the other says at least 75. None reports jobs actually made.⁴
• That does not mean the other deals have no jobs goals. The state summaries are short, and the city writes them. The full deals would show the goals. The city’s own checks on each deal would show whether goals were met.
• How much each deal will pay in total over its life.

Changes to this page

• Nov. 4, 2026: Added what the state’s deal database shows, and does not show, about jobs.
• Nov. 2, 2026: Rewrote the questions to ask so each is open, neutral and addressed to the public body.
• Nov. 2, 2026: We now name the construction company, because it is one of the area’s biggest employers.
• Nov. 2, 2026: New page.
• Nov. 2, 2026: We now name the well-known companies in these deals. Smaller companies are still described by type of business.

Footnotes

1. City of Leander, Texas, Annual Financial Report for fiscal 2025, Note 10, “Commitments and Contingencies,” pp.70-72: 380 agreements with the manager of the St. David’s medical complex (fiscal 2025 rebates $43,740; combined TIRZ and 380 maximum $1,918,375; maximum remaining $1,480,026), a Liberty Civil Construction shop, with a partner company (100% of city tax on added value for the first 5 years; $750,000 infrastructure grant paid October 2021; $0 rebated), a business equipment facility (taxable value at least $10,000,300; 100% of real and business personal property taxes for 7 years, then 50% for 3 years; $1.5 million infrastructure grant; $600,000 supplemental grant in six $100,000 payments; $156,206 rebated), a hotel (hotel tax fund grant of 50% of added property tax for 5 years and 25% for 3 more; $14,189 paid), Highland Homes, Toll Brothers and Pulte Homes (60% of local sales tax for 10 years; $0), an electrical contractor (roadway fee credit of $20,763; $0), a restaurant (35% of local sales tax for 10 years, up to $154,000; $0), Home Depot (up to $2.5 million for infrastructure, with at least $11 million of real property improvements; $0) and an industrial developer (roadway costs; taxable value at least $84,000,000; $0); Note 11, p.73, 380 total $214,135. ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵

2. Our math. Fiscal 2025: 43,740 + 156,206 + 14,189 = 214,135; 156,206 ÷ 214,135 = 72.9%; without the hotel 43,740 + 156,206 = 199,946. Fiscal 2024: 56,918 + 35,963 + 78,272 = 171,153 (matches Note 11); with the hotel 171,153 + 12,282 = 183,435. Deals listed in fiscal 2025 Note 10: 11; paid in fiscal 2025: 3. ↩ ↩² ↩³ ↩⁴ ↩⁵

3. City of Leander, Texas, Annual Financial Report for fiscal 2024, Note 10: fiscal 2024 380 payments of $56,918 (medical complex), $35,963 (Liberty Civil Construction shop), $78,272 plus a $100,000 supplemental grant (business equipment facility) and $12,282 (hotel); Note 11: “For fiscal year 2024, the city rebated $171,153 in property taxes for 380 development projects.” ↩ ↩² ↩³ ↩⁴

4. Texas Comptroller, Local Development Agreement Database (Chapters 380-381), open-data file, last updated Oct. 24, 2026; filter: City of Leander. 42 filings. Summaries naming a jobs goal: a restaurant company deal (“the Company must employ 20 full-time employees,” 12 months after final certificate of occupancy) and a 2024 deal (“The Company employs at least seventy-five (75) Full Time Employees at the Facili[ty],” text cut off in the filing). No filing reports jobs created. https://comptroller.texas.gov/economy/development/search-tools/sb1340/ ↩