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.
Deer Park, TX
Deer Park Code of Ordinances Chapter 74 (Offenses and Nuisances) prohibits unreasonably loud noise that disturbs the peace of others. The city enforces noise...
Deer Park, TX
Deer Park regulates construction noise through its general nuisance provisions in Chapter 74. While no specific construction hours ordinance exists, disrupti...
Deer Park, TX
Deer Park restricts parking of large commercial vehicles in residential districts. Vehicles exceeding one ton rated capacity or bearing commercial markings a...
Deer Park, TX
Deer Park regulates on-street parking through the Code of Ordinances and Texas Transportation Code. Vehicles must comply with posted restrictions, clearance ...
Deer Park, TX
Deer Park requires residential vehicles to be parked on improved surfaces such as concrete or asphalt. Parking on grass, dirt, or other unimproved surfaces i...
Deer Park, TX
Deer Park does not impose a blanket overnight street parking ban. Vehicles may remain on residential streets overnight provided they are registered, operable...
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