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.
Texas property tax incentives for historic preservation work differently than California's Mills Act contract system. Texas Tax Code Section 11.24 authorizes any city, county, school district, or other taxing unit to grant a partial or full exemption on designated historic and archeological sites. Each taxing entity must affirmatively adopt the exemption. The City of Dallas grants Chapter 11.24 exemptions for designated city Historic Landmarks meeting rehabilitation criteria, typically requiring substantial qualified investment. Dallas County has not broadly adopted Section 11.24 exemptions for general county taxes. Property owners must apply through the Dallas Central Appraisal District after city designation. Federal Historic Tax Credits offer additional rehabilitation incentives.
No penalty; failure to maintain rehabilitation standards or selling property may trigger exemption recapture under TX Tax Code provisions.
Dallas County, TX
Texas tracks historic resources via the Texas Historic Sites Atlas administered by the Texas Historical Commission. Dallas County has limited landmark author...
Dallas County, TX
Dallas County does not establish historic preservation overlay zones. Historic district designations and rules exist at the city level. Dallas, Highland Park...
See how Dallas County's mills act contracts rules stack up against other locations.
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