(a) Purpose.
(1) The purpose of this article is to encourage economic development through the revitalization and preservation of the city’s historic properties, including residential properties, and to assist in accomplishing the following goals:
(A) Revitalize older neighborhoods to build and capture a stable tax base.
(B) Support private sector investment in historic properties.
(C) Encourage home ownership.
(D) Promote pedestrian oriented, ground floor retail in the urban historic districts.
(E) Support new uses for vacant and deteriorated historic buildings.
(F) Encourage low and moderate income families to invest in historic districts.
(2) In order to further the purpose of this division, the director shall:
(A) provide education and assistance to owners of historic properties;
(B) coordinate activities with other departments to publicize the incentives in this article;
(C) coordinate with existing programs in other departments; and
(D) seek funding from outside sources to assist low and moderate income home-owners in rehabilitating and maintaining owner-occupied historic properties.
(b) Authority for tax exemptions. The tax exemptions in this article are adopted pursuant to the authority provided in Article 8, Section 1-f of the Texas Constitution and Section 11.24 of the Texas Tax Code.
(1) These tax exemptions apply only to city property taxes and not to taxes owing to other taxing units.
(2) Nothing in this article relieves a person from the responsibility to apply each year to the appraisal district for a tax exemption pursuant to the requirements of the Texas Tax Code.
(c) Authority for conservation easements. The historic conservation easement program in this article is adopted pursuant to the authority provided in Chapter 183 of the Texas Natural Resources Code. (Ord. Nos. 21874; 22026; 22392; 23506; 24584; 25509; 27016)
The following definitions apply to this article:
(1) APPRAISAL DISTRICT means the Dallas Central Appraisal District or its successor.
(2) CERTIFICATE OF APPROPRIATENESS means a certificate of appropriateness required by Section 51A-4.501 or by a historic overlay district ordinance.
(3) COMMITMENT TO REPAY means a legal instrument requiring the owner granted a tax exemption or historic conservation easement to repay to the city all tax forgone upon a finding that the historic property has been totally or partially destroyed or significantly altered by the willful act or negligence of the owner or his agent in violation of the historic district ordinance. See Section 51A-11.203.
(4) CONTRIBUTING STRUCTURE means a structure that retains its essential architectural integrity of design and whose architectural style is typical of or integral to a historic district.
(4.1) ENDANGERED HISTORIC DISTRICT means a historic district that is in danger of being irreplaceably lost from severe deterioration or damage or impending demolition of structures, where additional resources beyond the scope of this article are needed, and includes the following historic districts:
(A) Tenth Street, and
(B) Wheatley Place.
(5) HISTORIC DISTRICT means a historic overlay district created pursuant to the Dallas Development Code.
(6) HISTORIC PROPERTY means a contributing structure and the land necessary for access to and use of the structure within a historic district.
(7) MINIMUM EXPENDITURE means the amount that must be spent on rehabilitation to make a property owner eligible for a tax exemption in this article.
(8) PREDESIGNATION CERTIFICATE OF APPROPRIATENESS means a predesignation certificate of appropriateness issued pursuant to Section 51A-4.501 of this chapter.
(9) PRE-REHABILITATION VALUE means:
(A) for a historic property that was previously exempt from taxation because of ownership by a tax exempt entity, but that has been purchased by a new owner who is subject to taxation within three years before the new owner submits an application for a tax exemption, the appraised value of the property on the city's certified appraisal roll prepared by the appraisal district as of December 31 of the year before the purchase by the new owner; or
(B) for all other historic properties, the appraised value of the property on the city's certified appraisal roll prepared by the appraisal district as of December 31 of the year before an application is submitted for a tax exemption.
(C) If, while a property is eligible for a tax exemption, the appraisal district reappraises the historic property and the value is reduced, the pre-rehabilitation value equals the value after reappraisal for the remaining duration of the tax exemption.
(10) PROPERTY PENDING DESIGNATION means property for which the procedure has been initiated to establish a historic overlay district pursuant to Section 51A-4.501.
(11) REHABILITATION means labor and materials for interior or exterior repair or replacement of features that help preserve a historic property and become a permanent part of the building or site, such as cabinetry, cable and electrical wiring, carpentry, facilities for required parking, fixtures, flooring, foundation, paint, paving connecting the building to right-of-way, plumbing, roofing, and walls.
(12) REHABILITATION PROJECT means specific rehabilitation that meets the minimum expenditure for a tax exemption pursuant to this article.
(13) REVITALIZING HISTORIC DISTRICTS means the following historic districts:
(A) Lake Cliff,
(B) Winnetka Heights,
(C) South Boulevard/Park Row,
(D) Peak's Suburban Addition,
(E) Junius Heights, and
(F) any other historic district designated as a revitalizing historic district in an ordinance creating or amending the historic district.
(14) TAX FORGONE means the total amount of taxes that the city did not collect as a result of:
(A) all tax exemptions granted under this article; or
(B) a decrease in appraised value due to a historic conservation easement.
(15) URBAN HISTORIC DISTRICTS means historic districts in the area bounded by Carroll Avenue, Columbia Avenue, Munger Boulevard, Barry Avenue, Haskell Avenue, Hatcher Street, Lamar Street, S.F. Railroad, Clarendon Drive, Rosemont Avenue, Rainier Street, N. Edgefield Avenue, Colorado Boulevard, Beckley Avenue, Continental Viaduct, Woodall Rodgers Freeway, and Ross Avenue, including lots fronting on these streets, but excluding the endangered and revitalizing historic districts.
(16) VERIFICATION means issuance of a letter of verification by the director pursuant to this article. (Ord. Nos. 21874; 22026; 22392; 23506; 24163; 24584; 25509; 26335; 27016; 29953)
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