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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the exemption from ad valorem taxation of an |
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| 8 | 8 | | improvement that is necessary to support the continued use or |
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| 9 | 9 | | existence of a historic site. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 11.24, Tax Code, is amended to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | Sec. 11.24. HISTORIC SITES AND RELATED PROPERTY. (a) The |
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| 14 | 14 | | governing body of a taxing unit by official action of the body |
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| 15 | 15 | | adopted in the manner required by law for official actions may |
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| 16 | 16 | | exempt from taxation part or all of the assessed value of a |
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| 17 | 17 | | structure or archeological site and the land necessary for access |
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| 18 | 18 | | to and use of the structure or archeological site, if the structure |
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| 19 | 19 | | or archeological site is: |
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| 20 | 20 | | (1) designated as a Recorded Texas Historic Landmark |
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| 21 | 21 | | under Chapter 442, Government Code, or a state archeological |
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| 22 | 22 | | landmark under Chapter 191, Natural Resources Code, by the Texas |
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| 23 | 23 | | Historical Commission; or |
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| 24 | 24 | | (2) designated as a historically or archeologically |
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| 25 | 25 | | significant site in need of tax relief to encourage its |
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| 26 | 26 | | preservation pursuant to an ordinance or other law adopted by the |
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| 27 | 27 | | governing body of the taxing unit. |
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| 28 | 28 | | (b) The governing body of a taxing unit by official action |
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| 29 | 29 | | of the body adopted in the manner required by law for official |
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| 30 | 30 | | actions may exempt from taxation part or all of the assessed value |
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| 31 | 31 | | of an improvement that is economically or physically necessary to |
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| 32 | 32 | | support the continued use or existence of a structure or |
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| 33 | 33 | | archeological site exempted under Subsection (a) and the land |
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| 34 | 34 | | necessary for access to and use of the improvement if the |
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| 35 | 35 | | improvement is: |
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| 36 | 36 | | (1) located on: |
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| 37 | 37 | | (A) the same parcel of property on which the |
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| 38 | 38 | | structure or archeological site is located; or |
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| 39 | 39 | | (B) a parcel of property that is adjacent to the |
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| 40 | 40 | | parcel described by Paragraph (A); and |
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| 41 | 41 | | (2) constructed in a manner that is consistent with |
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| 42 | 42 | | the architectural integrity of the structure or archeological site. |
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| 43 | 43 | | SECTION 2. This Act applies only to an ad valorem tax year |
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| 44 | 44 | | that begins on or after the effective date of this Act. |
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| 45 | 45 | | SECTION 3. This Act takes effect January 1, 2020. |
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