Texas Comptroller Manual of Accounts - Fiscal 2025
Revenue Object 3133 – General Business Filing Fees – Private Activity Bonds

A state ceiling is imposed for each calendar year on private activity bonds. An application for reservation under Subchapter B or carry forward under Subchapter C must be accompanied by a non-refundable $500 fee. After receiving a reservation, an applicant must pay a closing fee of $1,000 or .025% of the bond issue, whichever is greater. An issuer exchanging a portion of the state ceiling for mortgage credit certificates shall pay a closing fee of $1,000 or .0125% of the amount of state ceiling, whichever is greater.

Issuers of qualified residential rental project bonds must pay a non-refundable fee of $5,000. For multiple residential projects, the total fee cap is $25,000.

For projects including multiple facilities under § 1372.002(e), application must be accompanied by nonrefundable $500 fee for each facility.

Application fee due upon filing. Closing fees -- 1/3 due 35 days after reservation is given and 2/3 due at closing. Carry forward designation fee due by the fifth business day of receipt.

Amended by S.B. 105, 68th Leg., R.S.

Amended by H.B. 690, 69th Leg., R.S.

Amended by H.B. 2726, 74th Leg., R.S.

Amended by S.B. 932, 75th Leg., R.S.

Amended by S.B. 1155, 76th Leg., R.S.

Amended by S.B. 1664, 78th Leg., R.S.

Texas Department of Economic Development repealed and duties transferred to the Economic Development and Tourism Office in the Governor's Office by S.B. 275, 78th Leg., R.S., effective 9-1-03.

Projects under § 1372.002(e) fee added by S.B. 2064, 81st Leg., R.S.

$25,000 fee cap added by S.B. 1474, 86th Leg., R.S.