Mills Act Contracts: Dallas vs Grand Prairie
How do mills act contracts rules compare between Dallas, TX and Grand Prairie, TX?
Grand Prairie has fewer restrictions than Dallas.
Dallas, TX
Dallas County
Texas does not have a California-style Mills Act property-tax contract program. Instead Texas Tax Code Section 11.24 authorizes cities and counties to grant partial property-tax exemptions for designated historic sites, which Dallas implements through its Historic Site Tax Exemption.
View full Dallas rules →Grand Prairie, TX
Dallas County
California's Mills Act does not exist in Texas. Texas Tax Code Section 11.24 lets cities and counties exempt part or all of designated historic property's appraised value from local taxes if adopted by the taxing unit.
View full Grand Prairie rules →Key Facts Comparison
| Fact | Dallas | Grand Prairie |
|---|---|---|
| Texas Mills Act equivalent | None; uses Tax Code 11.24 | - |
| Dallas program | Historic Site Tax Exemption | - |
| Eligibility | Designated Landmark or HPD contributor | - |
| Typical term | Ten years on improvement value | - |
| Trigger | Qualifying rehabilitation completed | - |
| Statute | - | TX Tax Code 11.24 |
| Mills Act | - | Does not exist in Texas |
| City of Dallas | - | Adopts exemption for landmarks |
| Apply through | - | Dallas Central Appraisal District |
Highlighted rows indicate differences between cities.
Dallas FAQ
Does Dallas offer a Mills Act tax discount?
No. Texas has no Mills Act. Dallas instead offers the Historic Site Tax Exemption under Texas Tax Code Section 11.24, which removes city, county, and school taxes on rehabilitated improvement value for ten years.
What rehabilitation qualifies for the Dallas exemption?
Work meeting the Secretary of the Interior's Standards for Rehabilitation, approved by the Historic Preservation Office before construction and certified at completion. Routine maintenance and non-historic additions do not qualify.
Grand Prairie FAQ
Can I get a Mills Act contract in Dallas County?
No. Mills Act is California-only. Texas uses Tax Code Section 11.24 historic exemptions, which each taxing unit must adopt separately. Check with the City of Dallas.
How much tax can I save?
Varies. Dallas city historic exemptions can substantially reduce city ad valorem taxes for qualifying rehabilitations. County and school district taxes are unaffected unless those entities adopt their own exemption.
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