Issue Date:
Revised Date: 2023-09-28

Legal Cites

Object Type

Cash — Other Revenue

Origin Date

1931 by the 42nd Leg.


All public grounds belonging to the state under charge and control of the Texas Facilities Commission (TFC) may be leased for agricultural or commercial purposes. Money derived from lease of property, less expense for advertising and leasing, is deposited to General Revenue 0001, or, in the case of an eleemosynary institution, to the credit of the institution.

TFC may contract with a private vendor to lease state-owned parking garages or lots for commercial use outside normal business hours, and may lease an individual parking space in a state-owned lot or garage in Austin to a private individual if in excess of those needed by state employees and visitors.

From the money received, an amount equal to the costs associated with the lease of state parking lots and garages, including costs of trash collection and disposal, grounds and other property maintenance, may be appropriated only to the commission to pay those costs.

The Texas Department of Transportation may lease a highway asset, part of a highway right-of-way, air space above or underground space below if interest to be leased will not be needed for highway purposes during the lease period.

The Department of Public Safety may establish reasonable fees for parking in a space on a parking lot in the Capitol Complex.

The General Land Office may receive non-refundable escrow amounts in certain real estate transactions where sale of the property fails to close. These are deposited to the Permanent School Fund 0044, Capitol Trust Account for participating agencies, and other land funds for non-participating agencies.

Texas Parks and Wildlife Department (TPWD) may enter into an agreement with a public or private entity for the purpose of developing a nature-based carbon sequestration or similar ecosystem services project on TPWD land. A portion of the revenue received by these entities through the selling of carbon credits is paid to TPWD and deposited to GR Account 0009 or GR Account 0064.

Due Date

As specified in the agreement


For land leased for grazing, see revenue code 3341. For land leased by Texas Department of Criminal Justice, see 3342. For rental of buildings or other, see 3747. For rental of housing to state employees, see 3806.

Authority for Department of Transportation to lease space added by H.B. 557, 70th Leg., R.S.

Department of Public Safety parking space fees added by S.B. 510, 73rd Leg., R.S.

Private vendor contacts for parking garages added by H.B. 3042, 78th Leg., R.S.

Texas Facilities Commission lease of spaces to a private individual added by S.B. 1068, 82nd Leg., R.S.

Amended by S.B. 211, 83rd Leg., R.S.

S.B. 1349, 85th Leg., R.S. permits the Department of Motor Vehicles to lease real property and deposit the proceeds to the Texas Department of Motor Vehicles Fund (0010).

Carbon sequestration revenue added by H.B. 4018, 88th Leg., R.S.

USAS Values

Appropriation Year 24
Receipt Category 14 – Other
Receipt Type 80 – Land Income
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 04 – LAND INCOME