Bill Text: TX HB827 | 2019-2020 | 86th Legislature | Engrossed


Bill Title: Relating to the exemption from ad valorem taxation of an improvement that is necessary to support the continued use or existence of a historic site.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Engrossed - Dead) 2019-05-10 - Referred to Property Tax [HB827 Detail]

Download: Texas-2019-HB827-Engrossed.html
  86R5135 SMT-D
 
  By: Rose, Raymond, Guillen H.B. No. 827
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the exemption from ad valorem taxation of an
  improvement that is necessary to support the continued use or
  existence of a historic site.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.24, Tax Code, is amended to read as
  follows:
         Sec. 11.24.  HISTORIC SITES AND RELATED PROPERTY. (a) The
  governing body of a taxing unit by official action of the body
  adopted in the manner required by law for official actions may
  exempt from taxation part or all of the assessed value of a
  structure or archeological site and the land necessary for access
  to and use of the structure or archeological site, if the structure
  or archeological site is:
               (1)  designated as a Recorded Texas Historic Landmark
  under Chapter 442, Government Code, or a state archeological
  landmark under Chapter 191, Natural Resources Code, by the Texas
  Historical Commission; or
               (2)  designated as a historically or archeologically
  significant site in need of tax relief to encourage its
  preservation pursuant to an ordinance or other law adopted by the
  governing body of the taxing unit.
         (b)  The governing body of a taxing unit by official action
  of the body adopted in the manner required by law for official
  actions may exempt from taxation part or all of the assessed value
  of an improvement that is economically or physically necessary to
  support the continued use or existence of a structure or
  archeological site exempted under Subsection (a) and the land
  necessary for access to and use of the improvement if the
  improvement is:
               (1)  located on:
                     (A)  the same parcel of property on which the
  structure or archeological site is located; or
                     (B)  a parcel of property that is adjacent to the
  parcel described by Paragraph (A); and
               (2)  constructed in a manner that is consistent with
  the architectural integrity of the structure or archeological site. 
         SECTION 2.  This Act applies only to an ad valorem tax year
  that begins on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2020.
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