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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from ad valorem taxation of an |
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improvement that is necessary to support the continued use or |
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existence of a historic site. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.24, Tax Code, is amended to read as |
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follows: |
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Sec. 11.24. HISTORIC SITES AND RELATED PROPERTY. (a) The |
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governing body of a taxing unit by official action of the body |
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adopted in the manner required by law for official actions may |
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exempt from taxation part or all of the assessed value of a |
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structure or archeological site and the land necessary for access |
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to and use of the structure or archeological site, if the structure |
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or archeological site is: |
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(1) designated as a Recorded Texas Historic Landmark |
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under Chapter 442, Government Code, or a state archeological |
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landmark under Chapter 191, Natural Resources Code, by the Texas |
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Historical Commission; or |
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(2) designated as a historically or archeologically |
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significant site in need of tax relief to encourage its |
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preservation pursuant to an ordinance or other law adopted by the |
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governing body of the taxing unit. |
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(b) The governing body of a taxing unit by official action |
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of the body adopted in the manner required by law for official |
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actions may exempt from taxation part or all of the assessed value |
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of an improvement that is economically or physically necessary to |
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support the continued use or existence of a structure or |
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archeological site exempted under Subsection (a) and the land |
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necessary for access to and use of the improvement if the |
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improvement is: |
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(1) located on: |
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(A) the same parcel of property on which the |
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structure or archeological site is located; or |
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(B) a parcel of property that is adjacent to the |
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parcel described by Paragraph (A); and |
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(2) constructed in a manner that is consistent with |
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the architectural integrity of the structure or archeological site. |
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SECTION 2. This Act applies only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2020. |