Harris County, TX Historic Preservation: Mills Act Contracts (2026)
Key Facts
- Statute
- TX Tax Code 11.24
- County exemption
- 50% county portion
- Application
- Harris Central Appraisal District
- Eligibility
- RTHL or designated
- Other taxing units
- Set independently
Summary
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.
Sec. 11.24. HISTORIC SITES. (a) The governing body of a taxing unit by official action of the body adopted in the manner required by law for official actions may exempt from taxation part or all of the assessed value of a structure or archeological site and the land necessary for access to and use of the structure or archeological site, if the structure or archeological site is:(1) designated as a Recorded Texas Historic Landmark under Chapter 442, Government Code, or a state archeological landmark under Chapter 191, Natural Resources Code, by the Texas Historical Commission; or(2) designated as a historically or archeologically significant site in need of tax relief to encourage its preservation pursuant to an ordinance or other law a
Full Breakdown
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.
Violations & Fines
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.
Frequently Asked Questions
How is the Texas 11.24 exemption different from California's Mills Act?
How do I apply for the Harris County historic property tax exemption?
Sources & Official References
Other rules in Harris County
Texas rules heatmap·Compare Harris County to another location·View the Texas historic preservation overview
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