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.
California's Mills Act is a contract-based property tax reduction tied to historic rehabilitation, and it has no Texas equivalent. The closest mechanism is Texas Tax Code Section 11.24, which authorizes any taxing unit to exempt a portion or all of the assessed value of a Recorded Texas Historic Landmark or designated historically or archaeologically significant structure. Harris County Commissioners Court adopted an order applying a 50 percent county portion exemption for qualifying designated structures. Houston ISD, City of Houston, MUDs, and Harris Health District each set their own 11.24 levels independently. Property owners must apply through the Harris Central Appraisal District (HCAD) and maintain the historic designation; demolition or unauthorized alteration ends the exemption.
Loss of designation, demolition, or alteration disqualifying the structure terminates the 11.24 exemption retroactively. HCAD can back-assess taxes plus penalties. Application misrepresentation is a Class A misdemeanor under Tax Code 22.29.
Harris County, TX
Harris County Engineering creates loading zones on county-maintained streets through traffic-control orders authorized by Transportation Code section 542.202...
Harris County, TX
Smoke alarms in Harris County homes are governed by Texas Health and Safety Code Section 766.002 and, for rentals, Texas Property Code Sections 92.251 to 92....
Harris County, TX
Texas counties have no general zoning authority under Local Government Code Chapter 231, so unincorporated Harris County does not require a home occupation p...
Harris County, TX
Unincorporated Harris County does not impose night caps or stay-length limits on short-term rentals. Texas counties have no general zoning authority under th...
Harris County, TX
Texas Transportation Code does not classify skateboards, so they are barred from roadways. Harris County Precinct Parks rules prohibit skateboarding outside ...
Harris County, TX
Harris County has no local lead-hazard rental inspection program. Federal Title X (Residential Lead-Based Paint Hazard Reduction Act of 1992) and EPA Renovat...
See how Harris County's mills act contracts rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.