Bill Text: TX HB827 | 2019-2020 | 86th Legislature | Engrossed
Bill Title: Relating to the exemption from ad valorem taxation of an improvement that is necessary to support the continued use or existence of a historic site.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Engrossed - Dead) 2019-05-10 - Referred to Property Tax [HB827 Detail]
Download: Texas-2019-HB827-Engrossed.html
| 86R5135 SMT-D | ||
| By: Rose, Raymond, Guillen | H.B. No. 827 | |
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| relating to the exemption from ad valorem taxation of an | ||
| improvement that is necessary to support the continued use or | ||
| existence of a historic site. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 11.24, Tax Code, is amended to read as | ||
| follows: | ||
| Sec. 11.24. HISTORIC SITES AND RELATED PROPERTY. (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 | ||
| preservation pursuant to an ordinance or other law adopted by the | ||
| governing body of the taxing unit. | ||
| (b) 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 an improvement that is economically or physically necessary to | ||
| support the continued use or existence of a structure or | ||
| archeological site exempted under Subsection (a) and the land | ||
| necessary for access to and use of the improvement if the | ||
| improvement is: | ||
| (1) located on: | ||
| (A) the same parcel of property on which the | ||
| structure or archeological site is located; or | ||
| (B) a parcel of property that is adjacent to the | ||
| parcel described by Paragraph (A); and | ||
| (2) constructed in a manner that is consistent with | ||
| the architectural integrity of the structure or archeological site. | ||
| SECTION 2. This Act applies only to an ad valorem tax year | ||
| that begins on or after the effective date of this Act. | ||
| SECTION 3. This Act takes effect January 1, 2020. | ||
