PARTIAL EXEMPTION FOR HISTORIC LANDMARKS.

Austin City Code tit. 11, ch. 11-1, art. 2

in effect

Austin City Code § 11-1-21 AUTHORITY; APPLICABILITY; EXEMPTION APPLICATION.

§ 11-1-21 - AUTHORITY; APPLICABILITY; EXEMPTION APPLICATION. (A) The tax exemptions contained in this article are adopted under the authority provided in Article 8, Section 1-f (Ad Valorem Tax Relief) of the Texas Constitution and Section 11.24 (Historic Sites) of the Texas Tax Code. (B) These exemptions apply only to city property taxes and not to taxes owing to other taxing units. (C) Nothing in this division relieves a person from the responsibility to apply each year to the appraisal district for an exemption in accordance with the Texas Tax Code. Source: Ord. 20110804-009.

Austin City Code § 11-1-22 DETERMINATION OF EXEMPTION AMOUNT.

§ 11-1-22 - DETERMINATION OF EXEMPTION AMOUNT. (A) Except as provided in Subsection (B) and Subsection (C), a property designated as a historic landmark is eligible for a partial exemption from ad valorem taxes levied by the City under the requirements of this subsection. (1) For an owner-occupied historic residential property that is not fully or partially leased to another person or for a property owned by a nonprofit corporation, as defined in the Texas Nonprofit Corporation Act, 100 percent of the assessed value of the historic structure and 50 percent of the assessed value of the portion of the land the chief appraiser for the county appraisal district determines is reasonably necessary for access to and use of the historic structure. (2) For any other historic property, including property used for a commercial purpose, 50 percent of the assessed value of the historic structure and 25 percent of the assessed value of the portion of the land the chief appraiser for the county appraisal district determines is reasonably necessary for access to and use of the historic structure. (B) The percentage of assessed value exempted under Subsection (A)(1) may not exceed a percentage that would result in a tax equivalent to the greater of $2,000 or 50 percent of the ad valorem tax that the City would otherwise levy on the property if: (1) the property was designated as a historic landmark before December 1, 2004, and changed ownership after November 30, 2004 but before January 1, 2012; or (2) the property was designated as a historic landmark after November 30, 2004, but before January 1, 2012. (C) The percentage of assessed value exempted under Subsection (A)(1) may not exceed a percentage that would result in a tax exemption greater than $2,500 if: (1) the property was designated as a historic landmark before January 1, 2012, and changed ownership after December 31, 2011; or (2) the property was designated as a historic landmark after December 31, 2011. (D) The City shall recommend to the chief appraiser for the county appraisal district that the entire tax parcel on which the historic structure is located, and which is designated "H" Historic, is reasonably necessary for access to and use of the historic structure, unless otherwise determined by the City Council in a specific case. (E) The amount of the $2,500 exemption in Subsection 11-1-22(C) shall be modified every three years with the adoption of the ad valorem tax rate to increase or decrease in accordance with the most recently published federal government, Bureau of Labor Statistics Indicator, Consumer Price Index (CPI-W U.S. City Average) U.S. City Average. The most recently published Consumer Price Index on May 4, 2012, shall be used as a base for future adjustments. Source: 1992 Code Section 5-5-21; Ord. 031204-10; Ord. 031211-11; Ord. 041202-16; 20090806-068; Ord. 20111215-091; Ord. 20120322-025.

Austin City Code § 11-1-23 RESERVED.

Austin City Code § 11-1-24 APPLICATION REVIEW.

§ 11-1-24 - APPLICATION REVIEW. Upon receipt of an application for an exemption, the City shall: (1) inspect the property and review records, including the owner's application for tax exemption, to certify that the property is in need of tax relief to encourage its preservation and is being preserved and maintained as required by historic landmark regulation as of January 1 of the year of the requested exemption; (2) schedule a hearing before the Historic Landmark Commission for the Commission to provide recommendations on the approval or disapproval of the applications for tax exemption received by the City; (3) on or before April 1, deliver to the chief appraiser for the county appraisal district: (a) a certification of the property's compliance with historic landmark regulation; and (b) a recommendation from the Historic Landmark Commission for approval or disapproval of the application; and (c) note on the application any new construction or modifications made in compliance with restrictions on the property prescribed by the historic landmark regulation. Source: 1992 Code Section 5-5-23; Ord. 031204-10; Ord. 031211-11; Ord. 20110804-009.

Austin City Code § 11-1-25 ASSESSMENT OF PROPERTY BY CHIEF APPRAISER FOR COUNTY.

§ 11-1-25 - ASSESSMENT OF PROPERTY BY CHIEF APPRAISER FOR COUNTY. (A) The chief appraiser for the county appraisal district shall: (1) determine the portion of land that is reasonably necessary for access to and use of a historic structure that is subject to the application for a tax exemption; and (2) assess for taxation all excess land at the rate applied to other taxable property in the City. (B) The chief appraiser's determination of the amount of land reasonably necessary for access to and use of a historic structure subject to an application for a tax exemption is final. (C) The chief appraiser for the county appraisal district shall, on or before June 1 of each year, or as soon as is practicable and prior to council's annual tax levy, forward the application to the council documenting the chief appraiser's determination of the assessed values of: (1) the historic structure and the land necessary for its access and use; and (2) the land in excess of that necessary for access to and use of the historic structure. Source: 1992 Code Section 5-5-24; Ord. 031204-10; Ord. 031211-11.

Austin City Code § 11-1-26 APPROVAL OF PARTIAL EXEMPTION BY COUNCIL.

§ 11-1-26 - APPROVAL OF PARTIAL EXEMPTION BY COUNCIL. Concurrent with the annual tax levy, the city council may, by ordinance, annually approve partial exemptions from ad valorem taxes under this article for property designated as a historically or archaeologically significant site in need of tax relief to encourage its preservation. Source: 1992 Code Section 5-5-20; Ord. 031204-10; Ord. 031211-11; Ord. 20110804-009.

Austin City Code § 11-1-27 APPLICATION OF OTHER LAW.

§ 11-1-27 - APPLICATION OF OTHER LAW. (A) The property of a person who has filed an application for an exemption under this article that has been disapproved by council is subject to the full amount of any tax assessed under the Code or state law. (B) This article is cumulative of other laws that regulate taxation. Source: 1992 Code Section 5-5-25; Ord. 031204-10; Ord. 031211-11; Ord. 20110804-009.

Austin City Code § 11-1-28 PAYMENT OF ADDITIONAL TAXES IF PROPERTY REZONED.

§ 11-1-28 - PAYMENT OF ADDITIONAL TAXES IF PROPERTY REZONED. (A) For each year that a property is granted a tax exemption for an historic designation, the chief appraiser shall make a record of the assessment that would have applied to the property without an historic designation and exemption. (B) A property that is rezoned by the council to remove an "H" historic designation is subject to an additional tax equal to the difference between the taxes assessed under this article for the property with an historic designation and the amount of tax that would have been assessed without an historic designation. (C) An additional tax resulting from a rezoning under this section may be calculated for the period for which the property received the exemption up to a maximum of five taxable years. (D) Additional tax that accrues as a result of a rezoning under this section is: (1) due and payable immediately; (2) delinquent if not paid on or before the 60th day after the effective date of the re-zoning action; and (3) subject to the same penalty and interest that applies to other unpaid taxes. Source: 1992 Code Section 5-5-26; Ord. 031204-10; Ord. 031211-11; Ord. 20110804-009; Ord. No. 20181101-062, Pt. 1, 11-12-18.

Source: City of Austin, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/tx/austin/codes/code_of_ordinances?nodeId=TIT11TA_CH11-1ADVATA_ART2PAEXHILAFetched: 10/27/2026