Dallas County, TX Historic Preservation: Mills Act Contracts (2026)
Key Facts
- Statute
- TX Tax Code 11.24
- Mills Act
- Does not exist in Texas
- City of Dallas
- Adopts exemption for landmarks
- Apply through
- Dallas Central Appraisal District
Summary
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.
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 pr
Full Breakdown
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.
Violations & Fines
No penalty; failure to maintain rehabilitation standards or selling property may trigger exemption recapture under TX Tax Code provisions.
Frequently Asked Questions
Can I get a Mills Act contract in Dallas County?
How much tax can I save?
Sources & Official References
Other rules in Dallas County
Texas rules heatmap·Compare Dallas County to another location·View the Texas historic preservation overview
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