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.
La Porte, TX
La Porte Code of Ordinances Chapter 74 (Nuisances) prohibits unreasonably loud or disturbing sounds including amplified music. Sound from loudspeakers, PA sy...
La Porte, TX
La Porte regulates construction noise through its nuisance ordinance in Chapter 74. While no standalone construction hours ordinance exists, residential cons...
La Porte, TX
La Porte Code of Ordinances Chapter 14 (Animals) addresses barking dogs as a nuisance. A dog that barks, howls, or makes excessive noise continuously that di...
La Porte, TX
La Porte does not have a specific ordinance restricting leaf blower use. Gas-powered and electric leaf blowers are permitted for residential and commercial l...
La Porte, TX
La Porte regulates the parking and storage of recreational vehicles, boats, and trailers on residential property through its zoning and property maintenance ...
La Porte, TX
La Porte requires driveways to meet city standards for materials, width, and construction. Vehicles must be parked on paved surfaces — parking on grass, dirt...
See how La Porte's mills act contracts rules stack up against other locations.
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