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(a) General. The tax exemptions based on conversion under Subsection (b) may not be granted more than one time for the same historic property. Otherwise, the different tax exemptions under this section may be combined sequentially or simultaneously. Additional tax exemptions based on rehabilitation under Subsection (c) are permitted at any time (including during the term of a previous tax exemption) if the owner provides additional rehabilitation, limited to repair, reconstruction, or maintenance of the exterior facade, meeting the minimum expenditure based on the pre-rehabilitation value applicable to the subsequent application, and otherwise meets all requirements of this article.
(b) Tax exemption based upon residential conversion or ground floor retail conversion.
(1) Eligibility for tax exemption. To be eligible for this tax exemption:
(A) the historic property must be in an urban historic district; and
(B) the portion of the historic property’s ground-level floor facing the street may not be used for parking; and
(C) at least 45 percent of the historic property’s floor area must be occupied after the conversion; and either
(D) more than 50 percent of the historic property’s floor area must be converted from nonresidential use to residential use; or
(E) more than 65 percent of the historic property’s street frontage must be converted for a ground-floor retail use, and the property must be in a zoning district that permits the retail use. Tax exemptions are not available for retail conversions that require a zoning change in order to permit the retail use upon conversion unless the historic property was historically used for retail purposes as determined by the landmark commission.
(2) Value and duration.
(A) One hundred percent of the historic property’s value will be exempt from city property tax.
(B) The tax exemption will begin as soon as possible after verification and have a duration of five years.
(c) Tax exemption based upon rehabilitation.
(1) Eligibility for tax exemption. To be eligible for this tax exemption:
(A) the historic property must be in an urban historic district; and
(B) the cost of the rehabilitation that is completed must exceed 75 percent of the pre-rehabilitation value of the contributing structure (excluding value of the land) or must exceed 50 percent of the pre-rehabilitation value of the contributing structure (excluding value of the land).
(2) Value and duration.
(A) One hundred percent of the historic property’s value will be exempt from city property tax if the cost of rehabilitation completed exceeds 75 percent of the pre-rehabilitation value of the contributing structure (excluding value of the land).
(B) The added value of the historic property over the pre-rehabilitation value will be exempt from city property tax if the cost of rehabilitation completed exceeds 50 percent of the pre-rehabilitation value of the contributing structure (excluding value of the land).
(C) The tax exemption will begin as soon as possible after verification and have a duration of 10 years. (Ord. Nos. 21874; 22026; 22392; 23506; 24584; 25509; 27016)
(a) General. Additional tax exemptions based on rehabilitation under Subsection (b) are permitted at any time (including during the term of a previous tax exemption) if the owner provides additional maintenance or rehabilitation, limited to repair, reconstruction, or maintenance of the exterior facade, meeting the minimum expenditure based on the pre-rehabilitation value applicable to the subsequent application, and otherwise meets all requirements of this article.
(b) Tax exemption based upon rehabilitation.
(1) Eligibility for tax exemption. To be eligible for this tax exemption:
(A) the historic property must be in an endangered or revitalizing historic district; and
(B) the cost of rehabilitation that is completed must exceed 25 percent of the pre-rehabilitation value of the contributing structure (excluding value of the land).
(2) Value and duration.
(A) One hundred percent of the historic property's value will be exempt from city property tax if the cost of rehabilitation completed exceeds 25 percent of the pre-rehabilitation value of the contributing structure (excluding value of the land).
(B) The tax exemption will begin as soon as possible after verification and have a duration of 10 years. (Ord. Nos. 21874; 22026; 22392; 23506; 24584; 25509; 27016; 29953)
(a) General. The different tax exemptions under this section may be combined sequentially or simultaneously. Additional tax exemptions based on rehabilitation under Subsection (b) or rehabilitation of an endangered historic property under Subsection (c) are permitted at any time (including during the term of a previous tax exemption) if the owner provides additional rehabilitation, limited to repair, reconstruction, or maintenance of the exterior facade, meeting the minimum expenditure based on the pre-rehabilitation value applicable to the subsequent application, and otherwise meets all requirements of this article.
(b) Tax exemption based upon rehabilitation.
(1) Eligibility for tax exemption. To be eligible for this tax exemption:
(A) the historic property must not be in an urban historic district, endangered historic district, or a revitalizing historic district; and
(B) the cost of rehabilitation that is completed must exceed 50 percent of the pre-rehabilitation value of the contributing structure (excluding value of land).
(2) Value and duration.
(A) The added value of the historic property over the pre-rehabilitation value will be exempt from city property tax.
(B) The tax exemption will begin as soon as possible after verification and have a duration of 10 years.
(c) Tax exemption based upon rehabilitation of an endangered historic property.
(1) Eligibility for tax exemption. To be eligible for this tax exemption:
(A) the historic property must not be in an urban historic district, an endangered historic district, or a revitalizing historic district;
(B) the cost of rehabilitation that is completed must exceed 25 percent of the pre-rehabilitation value of the contributing structure (excluding value of the land); and
(C) the landmark commission must find that the historic property is in danger of being irreplaceably lost due to severe deterioration, severe damage, or impending demolition.
(2) Value and duration.
(A) One hundred percent of the historic property’s value will be exempt from city property tax.
(B) The tax exemption will begin as soon as possible after verification and have a duration of 10 years. (Ord. Nos. 27016; 29953)
(a) General. The purpose of this tax exemption is to enable non-profit organizations to maintain historic structures that are open to the public. An application for a determination of eligibility and an application for a letter of verification are required. City council review under Subsection 51A-11.201(e) and rehabilitation of the property are not required.
(b) Tax exemption based upon non-profit status.
(1) Eligibility for tax exemption. To be eligible for this tax exemption:
(A) the property must be a contributing structure within a historic district;
(B) the property must be designated as a recorded Texas historic landmark or a state archeological landmark;
(C) the property must be operated by a non-profit organization that qualifies for tax exemption under Section 501(c)(3) of the Internal Revenue Code;
(D) the property must be open and available to the general public for tours or use at least 20 hours per month; and
(E) any income generated by public use of the historic property is reinvested into maintenance of the historic property or into philanthropic efforts in Dallas.
(2) Value and duration.
(A) One hundred percent of the historic property’s value is exempt from city property tax.
(B) The tax exemption will begin as soon as possible after verification and continue for as long as the property meets the requirements of this section.
(C) The tax exemption will cease if the property is no longer operated by a non-profit organization that qualifies for tax exemption under Section 501(c)(3) of the Internal Revenue Code or if the property is no longer open to the public. (Ord. 27016)
(a) General. The tax exemption under this section may be combined sequentially or simultaneously with other tax exemptions in this article. Tax exemptions based on maintenance are permitted at any time (including during the term of a previous tax exemption) if the owner provides additional maintenance limited to repair, reconstruction, or maintenance of the exterior facade, meeting the minimum expenditure based on the pre-rehabilitation value applicable to the subsequent application, and otherwise meets all requirements of this article.
(b) Tax exemption based upon maintenance of a contributing structure.
(1) Eligibility for tax exemption. To be eligible for this tax exemption:
(A) the historic property must be in a historic district; and
(B) the maintenance expenditures for the contributing structure must equal or exceed three percent of the pre-rehabilitation value of the contributing structure (excluding value of the land).
(2) Eligible expenditures. Maintenance expenditures may include the following items if done in compliance with all city regulations, building codes, and ordinances:
(A) Foundation repair, upgrade, or replacement.
(B) Exterior wall repair, weather proofing, and insulation.
(C) Exterior painting.
(D) Window repair, weather proofing, and insulation.
(E) Roof repair or replacement, including roofing materials, and structural, venting, and drainage systems.
(F) Electrical repair or replacement.
(G) Heating, venting, and air conditioning repair, installation, or replacement.
(H) Plumbing repair or replacement.
(I) Fireplace repair or replacement.
(J) Porch repair.
(3) Proof of expenditure. Proof of maintenance expenditures must be provided within 12 months after the landmark commission's determination of eligibility.
(4) Value and duration.
(A) The added value of the historic property over the pre-rehabilitation value will be exempt from city property tax.
(B) This tax exemption will begin as soon as possible after verification and have a duration of three years. (Ord. 29953)
(a) Purpose. The purpose of the historic conservation easement program is to encourage the preservation of historic property by making the owner eligible for a federal income tax deduction and a reduction in city property taxes.
(b) Applications. An application for the offer to grant the city a historic conservation easement must be filed with the director. The director shall make recommendations regarding the merits and ramifications of each application to the landmark commission, and the landmark commission shall make a recommendation to the city council. The city council may in its sole discretion accept or reject the offer of any historic conservation easement.
(c) Eligibility. Historic conservation easements may not be accepted by the city unless:
(1) The historic conservation easement is on all or a part of a historic property in an urban historic district, and
(2) The portion subject to the historic conservation easement is a contributing element of the historic property’s historic character.
(d) Commitment to repay. After acceptance of the historic conservation easement by the city, the owner must execute a commitment to repay and file it in the deed records of the appropriate county. The commitment to repay must be approved as to form by the city attorney. The commitment to repay must run with the land and bind the owner and his successors, heirs, and assigns. The commitment to repay must provide that any unpaid repayment is a lien against the historic property. The commitment to repay must indemnify the city against all claims arising out of the acceptance by the city of a historic conservation easement.
(e) Reappraisal. Historic conservation easements that are accepted will be forwarded by the director to the appraisal district for reappraisal of the historic property. If the historic property is reappraised, the reappraisal will not affect the ability of the owner to apply for the other incentives contained in this article.
(f) Maintenance. Maintenance of the portion of the historic property covered by the historic conservation easement in compliance with all city ordinances and regulations remains the responsibility of the owner. If the portion of the historic property covered by the historic conservation easement is damaged, the owner must immediately rehabilitate the portion of the historic property covered by the historic conservation easement in conformance with the preservation criteria of the historic district.
(g) Historic property destruction or alteration.
(1) If it is suspected that the portion of the historic property covered by the historic conservation easement has been totally or partially destroyed or significantly altered by the willful act or negligence of the owner or his representative in violation of the preservation criteria in the historic district ordinance, the city council, landmark commission, or city manager shall immediately cause the matter to be scheduled for consideration by the city council. The director shall give written notice of the hearing before the city council to the owner at least 10 days before the hearing date. If, after the hearing, the city council determines that the portion of the historic property covered by the historic conservation easement has been totally or partially destroyed or significantly altered by the willful act or negligence of the owner or his representative in violation of the preservation criteria in the historic district ordinance, the director shall notify the appraisal district and the owner shall immediately repay to the city all of the tax foregone.
(2) Where the portion of the historic property covered by the historic conservation easement is totally or partially destroyed or significantly altered other than by the willful act or negligence of the owner or his representative, the owner shall, within 30 days, request a certificate for demolition when rehabilitation is not feasible, or request a certificate of appropriateness to rehabilitate the portion of the historic property covered by the historic conservation easement. The landmark commission shall determine whether rehabilitation is feasible during its consideration of the certificate for demolition or certificate of appropriateness. In cases in which the portion of the historic property covered by the historic conservation easement is demolished pursuant to a certificate for demolition or rehabilitated in compliance with a certificate of appropriateness, repayment of the tax revenues that were not paid because of the historic conservation easement is not required. (Ord. Nos. 23506; 24584; 25509; 27016)
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