The city guidelines allow for up to 10 years of abatement on real property and fixed improvements. The project must, at a minimum, increase the value of the property by $500,000 and create or retain a minimum of 10 new jobs. All tax abatement applications are subject to City Council approval and should be submitted 90 days prior to the start of construction. The City of Pearland offers tax abatements to expanding eligible businesses. The tax abatements on expanding eligible businesses maybe up to 100% tax abatement for up to a ten-year period.