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.
Unlike California's Mills Act, which lets owners contract for property-tax savings tied to rehabilitation, Texas relies on Texas Tax Code Section 11.24 authorizing taxing units to exempt all or part of the appraised value of a historically or archaeologically significant site. Dallas implements this through the Historic Site Tax Exemption administered by the Historic Preservation Office. Eligible properties must be Dallas Landmarks or contributing structures inside an HPD, complete a qualifying rehabilitation meeting Standards for Rehabilitation, and execute a Verification of Completion. The exemption typically removes city, school, and county taxes on the rehabilitated improvement value for ten years. Owner-occupied residential and income-producing commercial properties qualify under separate Council-approved tiers.
No fines apply, but unauthorized demolition or alterations terminate the exemption retroactively under Tax Code Section 11.24, triggering recapture of back taxes plus interest by the Dallas Central Appraisal District.
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