The purpose of this article is to encourage historic preservation by providing tax incentives for the stabilization, rehabilitation, and renovation of properties designated as Lubbock Historic Landmarks under chapter
40 (zoning) of this code.
(1983 Code, sec. 26-31; Ordinance 2003-O0063, sec. 2, adopted 8/6/2003; Ordinance 2012-O0071, sec. 1,
adopted 7/26/2012)
(a) Properties individually designated as Lubbock Historic Landmarks that have been substantially rehabilitated may be eligible for partial tax exemption as described in section
18.04.003.
(b) Any partial tax exemption under this article shall not exceed the
total city tax liability due for the property during the period of
eligibility.
(c) As an incentive for property owners interested in having their property
individually designated as a Lubbock Historic Landmark, during the
months of January and February of each year, the zone case fee for
designation shall be waived.
(d) Only properties that have been individually designated as a Lubbock
Historic Landmark are eligible for partial tax exemption under this
article.
(e) Property subject to the partial tax exemptions shall include the
designated structure and only the land necessary for reasonable access
to the structure. Determination of the amount of land necessary for
reasonable access to a structure shall be determined by the Lubbock
Central Appraisal District as allowed by the Texas Tax Code, section
11.24.
(f) To receive the annual tax reduction, property owners must comply with all applicable city codes, regulations, and ordinances. These include, but are not limited to, complying with the standards and procedures of the historical preservation and urban design district portion of article 40.03, division 28, the property maintenance code adopted in section
34.01.001, and chapter
40 (zoning) of this code.
(g) Properties located in a tax increment finance reinvestment (TIF)
zone must be approved by the responsible TIF board of directors before
a tax exemption may be granted.
(h) Current and delinquent taxes, as well as municipal assessments, must
be paid in full in order to receive any tax reduction.
(1983 Code, sec. 26-33; Ordinance 2003-O0063, sec. 2, adopted 8/6/2003; Ordinance 2012-O0071, sec. 1,
adopted 7/26/2012)
(a) Eligibility.
A structure individually designated as
a historical landmark, which is substantially rehabilitated in accordance
with this section, shall be eligible for an exemption from real property
ad valorem taxes levied by the city to the extent of the tax on fifty
(50) percent of the total approved project costs for rehabilitation
of the designated historic site. The exemption shall begin the tax
year after the project is completed and extend for a period not to
exceed five (5) years or an amount in excess of the total eligible
project cost.
(b) Projects.
Eligible projects shall be limited to the exterior of the structure and to those interior elements determined by the urban design and historic preservation commission to be necessary to maintain the historic and structural integrity of the structure. “Total approved project costs” for use in calculation of the tax exemption in subsection
(a) shall be determined by the commission upon completion of each project.
(c) Retroactivity.
This program is not retroactive for previously
completed projects. Only projects approved by the commission after
the effective date of Ordinance No. 2003-O0063 shall be eligible for
tax exemption under this section.
(d) Insurance.
Projects initiated as a result of destruction
or alteration of the structure or site by natural causes (e.g., fire,
tornado, water damage, etc.) will only be eligible for that portion
of the cost that is in excess of any insurance settlement.
(e) Application and approval process.
Upon application to
receive the rehabilitation tax exemption, the urban design and historic
preservation commission shall review the project for approval under
sections 40.03.3217 and 40.03.3219 of this code, the ordinance designating
the property as a Lubbock Historic Landmark, and the Secretary of
the Interior’s Standards for Rehabilitation (36 CFR part 67).
Approval by the commission shall be forwarded as a recommendation
to the city council for final action granting the tax exemption. Denial
of the application by the commission may be appealed by the owner
to the city council with notice to the city manager within ten (10)
days of receipt of the commission’s written order.
(f) Appraisal district requirements.
Nothing in this article relieves the owner from the responsibility to submit an application for the exemption each year to the Lubbock Central Appraisal District pursuant to section 11.43(b) of the Texas Tax Code. By filing said application, the property owner grants the urban design and historic preservation commission the right to make an annual inspection of the property as detailed in section
18.04.004.
(1983 Code, sec. 26-34; Ordinance 2003-O0063, sec. 2, adopted 8/6/2003; Ordinance 2012-O0071, sec. 1,
adopted 7/26/2012)
(a) The urban design and historic preservation commission shall review
annually all those properties that have been granted tax exemptions
under this article.
(b) If, in the opinion of the commission, a property that has been granted
an exemption is no longer being maintained in an acceptable state
of repair, the commission shall contact the owners of the property
and discuss the commission’s concerns with them.
(c) Following this discussion, the commission shall report to the city
council either recommending that the tax exemption for that property
be terminated on the last day of the tax year, or outlining the steps
the owner must take to bring the property into compliance.
(d) The city council, upon receipt of the report of the commission, and
after such notice as may be required by law, may remove the tax exemption
if it deems such action appropriate.
(1983 Code, sec. 26-35; Ordinance 2003-O0063, sec. 2, adopted 8/6/2003; Ordinance 2012-O0071, sec. 1,
adopted 7/26/2012)
The benefits of these city ad valorem tax incentive programs
relating to structures designated as Lubbock Historic Landmarks are
transferable and run with the property.
(1983 Code, sec. 26-36; Ordinance 2003-O0063, sec. 2, adopted 8/6/2003; Ordinance 2012-O0071, sec. 1,
adopted 7/26/2012)
(a) In order to maintain eligibility for a tax exemption in accordance
with this article, the owner and any representative shall not alter
or totally or partially destroy the historically significant structure
or site by willful act or negligence during the period of the exemption.
Maintenance of historic landmarks is required by section 40.03.3220
of this code.
(b) In the event that the owner has requested and been granted removal
of the designation as a Lubbock Historic Landmark, or if the landmark
or the site is altered or totally or partially destroyed, the owner
shall notify the planning department of the city and the chief appraiser
of the Lubbock Central Appraisal District that he is no longer entitled
to the exemption.
(c) If the urban design and historic preservation commission has reason
to believe that a structure or site benefiting from a tax exemption
has been altered or totally or partially destroyed by the willful
act or negligence of its owner or a representative during the period
of the exemption, the commission shall request that the city manager
immediately cause the matter to be scheduled for the earliest possible
consideration by the city council.
(d) If, after giving notice of a hearing to the owner, the city council
determines that the structure or site has been totally or partially
destroyed or altered by the willful act or negligence of the owner
or a representative, the owner shall take corrective measures, if
feasible, within the time specified by the city council. If the owner
fails to take such corrective measures or if corrective measures are
not feasible, the owner shall immediately repay to the city all of
the city tax revenues that were not paid because of the exemption
plus interest calculated at an annual rate of ten (10) percent. This
penalty shall be in addition to any fines levied under the zoning
code for failure to insure the structural soundness of a landmark
property.
(e) If the design historic zoning designation is removed either by the
city council or at the property owner’s request, the property
owner shall immediately repay to the city all of the city tax revenues
that were not paid because of this exemption for the previous five
(5) years.
(1983 Code, sec. 26-37; Ordinance 2003-O0063, sec. 2, adopted 8/6/2003; Ordinance 2012-O0071, sec. 1,
adopted 7/26/2012)