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a chapter 313 agreement, or tax value limitation agreement, is an agreement that allows a school district to cap a qualifying business's taxable value for the purpose of. chapter 313 authorizes two types of payments from agreement holders as a part of a chapter 313 agreement: Revenue protection payments (313. 027(f)(1)), and extraordinary. how chapter 313 works to benefit schools and the state under a chapter 313 agreement, a school district temporarily (no more than 10 years) limits the taxable value of a new. chapter 313 school value limitation agreement documents. texas economic development act tax code chapter 313 an appraised value limitation is an agreement in which a taxpayer agrees to build or install property and create jobs in. chapter 313 agreements create partnerships between a school district and a business by providing an incentive — through the limit on m&o property taxes — for the business to.