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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
DeSoto, TX
DeSoto restricts parking of commercial vehicles in residential zoning districts. Commercial vehicles over one ton rated capacity, semi-tractors, trailers ove...
DeSoto, TX
DeSoto requires all residential swimming pools with water depths over 24 inches to be fully enclosed by a barrier at least 48 inches (4 feet) tall, per Texas...
DeSoto, TX
DeSoto generally permits wood, vinyl, wrought iron, chain link, masonry, and composite fences in residential zones, but each district has specific rules. Fro...
DeSoto, TX
DeSoto limits residential fence heights based on yard location. Fences in front yards are typically limited to 4 feet tall, while side and rear yard fences m...
DeSoto, TX
DeSoto requires fences to be structurally sound, properly installed, and maintained in good repair. Posts must be set in concrete footings of adequate depth ...
DeSoto, TX
DeSoto discourages feeding of wildlife that creates nuisance or public health concerns. Intentional feeding of feral hogs, coyotes, raccoons, and similar wil...
Side-by-side rule comparisons with other cities in Dallas County.
See how DeSoto's mills act contracts rules stack up against other locations.
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