Mills Act Contracts: Houston vs Tomball
How do mills act contracts rules compare between Houston, TX and Tomball, TX?
Houston and Tomball have similar restriction levels.
Houston, TX
Harris County
Texas does not have a Mills Act-style property tax program. Instead, Texas Tax Code Section 11.24 lets local taxing units exempt part or all of a Recorded Texas Historic Landmark or qualifying historic structure's assessed value. Harris County Commissioners Court has adopted a partial 11.24 exemption for designated landmarks.
View full Houston rules →Tomball, TX
Harris County
Texas does not have a Mills Act-style property tax program. Instead, Texas Tax Code Section 11.24 lets local taxing units exempt part or all of a Recorded Texas Historic Landmark or qualifying historic structure's assessed value. Harris County Commissioners Court has adopted a partial 11.24 exemption for designated landmarks.
View full Tomball rules →Key Facts Comparison
| Fact | Houston | Tomball |
|---|---|---|
| Statute | TX Tax Code 11.24 | TX Tax Code 11.24 |
| County exemption | 50% county portion | 50% county portion |
| Application | Harris Central Appraisal District | Harris Central Appraisal District |
| Eligibility | RTHL or designated | RTHL or designated |
| Other taxing units | Set independently | Set independently |
Highlighted rows indicate differences between cities.
Houston FAQ
How is the Texas 11.24 exemption different from California's Mills Act?
Mills Act caps assessed value through a contract using the income approach. Texas Section 11.24 is a percentage exemption each taxing unit sets, tied to landmark designation rather than contract. No statewide Texas Mills Act exists.
How do I apply for the Harris County historic property tax exemption?
First obtain Recorded Texas Historic Landmark or qualifying designation. Then file Form 50-122 with the Harris Central Appraisal District by April 30. HCAD verifies designation with THC and applies the county, school, and city percentages separately.
Tomball FAQ
How is the Texas 11.24 exemption different from California's Mills Act?
Mills Act caps assessed value through a contract using the income approach. Texas Section 11.24 is a percentage exemption each taxing unit sets, tied to landmark designation rather than contract. No statewide Texas Mills Act exists.
How do I apply for the Harris County historic property tax exemption?
First obtain Recorded Texas Historic Landmark or qualifying designation. Then file Form 50-122 with the Harris Central Appraisal District by April 30. HCAD verifies designation with THC and applies the county, school, and city percentages separately.
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