MERIDIAN HISTORICAL PRESERVATION COMMISSION PROCEDURES AND GUIDELINES FOR EXEMPTION FROM MUNICIPAL AD VALOREM TAX FOR HISTORIC PRESERVATION PROJECTS

Meridian Code of Ordinances ch. 2, art. V, div. 6

in effect

Meridian Code of Ordinances § 2-180 Program overview.

Sec. 2-180. - Program overview. The historic preservation tax exemption program is designed to promote revitalization of historic properties within the City of Meridian pursuant to section 17-21-5, Mississippi Code of 1972. The intent is to allow certain limited exemption from municipal ad valorem taxes on privately owned new structures and new renovations of and improvements to existing structures lying within a designated central business district, historic preservation district or on a historic landmark site, as determined by the Meridian Historical Preservation Commission and/or Meridian City Council, but only in the event such structures shall have been constructed, renovated or improved pursuant to the requirements of a project approved by the Meridian Historical Preservation Commission. (Ord. No. 4246, § 1, 5-4-2004)

Meridian Code of Ordinances § 2-180.1 Schedule of exemptions.

Sec. 2-180.1. - Schedule of exemptions. The tax exemption applies to all or any portion of the incremental increase in municipal ad valorem taxes resulting from construction or renovation, excluding ad valorem taxes for school district purposes, for a period of not more than seven (7) years for new structures that total one hundred thousand dollars ($100,000.00) or more in eligible project cost and fully renovated existing structures that total sixty thousand ($60,000.00) or more in eligible project cost and not more than four (4) years for improvements to exterior only or to interior only that total thirty-five thousand dollars ($35,000.00) or more in eligible project cost. The land value and the prior value of the existing structure to which renovations are made is not exempt. Any structure granted this exemption shall not be eligible for additional exemption for a period of twenty (20) years beginning on the date of city council approval. (Ord. No. 4246, § 1, 5-4-2004)

Meridian Code of Ordinances § 2-180.2 Description of eligible improvement.

Sec. 2-180.2. - Description of eligible improvement. New construction. For the purposes of this program new construction shall mean the creation of an entire building or structure on a site on which no structure exists at the time of application. This term shall include the primary structure and all related construction such as accessory structures, parking facilities, utilities, landscaping and pedestrian amenities. It shall not include demolition or removal of material from the site in preparation for construction, or land value prior to construction. Renovation. For the purposes of this program renovation shall mean repair, upgrade, or improvement to an existing structure the result of which is to: improve its appearance, prolong its usability, or achieve compliance with current standards and regulations. It shall not include demolition or the value of land and structures before renovation. Fully renovated. For the purposes of this program fully renovated shall mean the complete upgrade of all critical building systems [CBS] including structural, plumbing, electrical, and mechanical needed to prolong the usefulness of a structure in addition to needed interior and exterior surface refinishing. All CBS and interior/exterior surfaces in need of improvement must be renovated to qualify the project as being "fully renovated." It shall not mean surface treatments only such as repainting, refinishing or remodeling of fixtures except as same is concurrent with CBS improvements. It shall not include demolition or the value of land and structures before renovation. Exemption. The amount of any exemption resulting from this program is the difference between the before improvements taxes and the after improvements taxes as determined by the Lauderdale County Tax Assessor. Post improvement reappraisal and building permit values are some of the methods used for this assessment. The city only has the authority to approve an incremental exemption and the duration of same. It has no control over the value resulting therefrom. (Ord. No. 4246, § 1, 5-4-2004)

Meridian Code of Ordinances § 2-180.3 Eligible properties.

Sec. 2-180.3. - Eligible properties. The following areas are eligible: properties within the Urban, Union Station, Mid-Town, Highlands, West End, East End, Merrehope and Poplar Springs Historic Districts, and Central Business District and individually listed historic sites listed on file in the City of Meridian Community Development Department or with Mississippi Department of Archives and History. (Ord. No. 4246, § 1, 5-4-2004)

Meridian Code of Ordinances § 2-180.4 Procedural guidelines.

Sec. 2-180.4. - Procedural guidelines. (a) The applicant meets with the City of Meridian Community Development staff and receives application for tax exemption. (b) Application, construction and/or renovation plans and a pro forma on the current and future taxes of the project are submitted to community development staff with nonrefundable fee of two hundred fifty dollars ($250.00) per application. The fee will go to the Meridian Historic Preservation Commission account for MHPC projects. (c) After adequate information has been received, the community development staff submits the application and plans to the Meridian Historic Preservation Commission. (d) After historic preservation commission approval and completion of the approved work, the applicant must submit information in the form of invoices, receipts or bills to the community development department sufficient to verify that the required limit has been achieved. (e) The application is submitted to the Meridian Historical Preservation Commission. (f) After this meeting the applicant is notified in writing of the recommendation by the Meridian Historical Preservation Commission and the application is then submitted to the city council for approval or disapproval. The council shall have up to thirty (30) days to approve or disapprove an application. The city council will have the right to request additional information concerning the improvement project, but the thirty-day deadline shall apply unless the information furnished was inadequate to base a decision on. (The tax exemption does not go into effect until the project is completed and the exemption is terminated if the property ownership changes except as otherwise approved by the city council). (g) If approved by city council, the community development department shall forward a copy of the order, the application showing estimated exemption per year, and applicable building permit information to the Tax Assessor Collector of Lauderdale County. (Ord. No. 4246, § 1, 5-4-2004; Ord. No. 4347, § 1, 4-7-2009)

Source: City of Meridian, Mississippi, Code of Ordinances (Municode Library, library.municode.com)URL: https://library.municode.com/ms/meridian/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTVBOCOAU_DIV6MEHIPRCOPRGUEXMUADVATAHIPRPRFetched: 11/1/2026