Terms used in this division shall have the same meaning as the same terms as defined in section 138-411 of this Code, unless otherwise specifically provided herein.
(Ordinance 2007-97, § 1, adopted 12/10/2007)
Properties that are designated as "landmark property" or "heritage property" or that are located within a designated "historic district" pursuant to Article VII of Chapter 138 of the McAllen Code of Ordinances are hereby qualified as historically significant sites in need of tax relief to encourage their preservation, pursuant to § 11.24 of the Texas Tax Code. Except where no historic or replica building or structure exists on the property, designated properties are eligible for tax relief under this section, provided, that:
(a)
An historic property may not simultaneously benefit from more than one tax exemption under this division. Tax exemptions for terms certain that are granted under this division are non-renewable. No tax exemption may be granted for any period of time that precedes the filing of an application for historic designation, if voluntary, or historic designation by the board of commissioners, if involuntary.
(c)
No property shall be eligible for tax relief hereunder if granting the same will cause the potential annual revenue foregone by the city as a consequence of the tax relief granted under this article to exceed one-half of one percent of the city's ad valorem tax revenues for the year immediately preceding the year in which the application is being considered.
(d)
It shall be presumed that the lot in which the historic structure is located is "land necessary for access to and use of the structure" (§ 11.24 of the Texas Tax Code), except that if the lot is larger than one acre the historic preservation council may submit its recommendation to the board of commissioners which, after consideration of the same shall specifically determine what, if any additional portion of the lot is "land necessary for access to and use of the structure."
(Ordinance 2007-97, § 1, adopted 12/10/2007)
(a)
The following properties qualify for tax exemptions, which shall expire at the end of the exemption period granted, unless otherwise provided in this division:
(1)
Landmark property.
The owner of a landmark property so designated by the City of McAllen may apply for an ad valorem tax exemption in perpetuity equal to 50 percent of the assessed value of the qualified building and/or structure and land.
(2)
Heritage property.
The owner of a heritage property so designated by the City of McAllen may apply for an ad valorem tax exemption for ten years equal to 100 percent of any increase in the assessed value of the qualified building and/or structure and land at the time the designation application was filed, if voluntary, or at the time the property was designated, if involuntary.
(3)
Properties in an historic district.
Except for properties designated as either landmark or heritage, the owner of a property in an historic district so designated by the City of McAllen may apply for an ad valorem tax exemption for five years equal to 100 percent of any increase in the assessed value of the qualified building and/or structure and land at the time the designation application was filed, if voluntary, or at the time the historic district designation was granted, if involuntary. Any property located in an historic district that is individually designated as landmark or heritage property may apply for any tax exemptions available on the basis of such designation. Whenever an individual landmark or heritage designation is granted any historic district exemption applicable to the property shall immediately terminate upon it being granted another exemption based on such individual designation. Such property shall then be entitled to the full benefit and period of tax exemption it has individually qualified for.
(4)
Federal or state designation.
The owner of any property designated as landmark property by the board of commissioners that has been granted federal or state historic designation or that is granted such designation during any period of exemption granted under this division, may apply for an ad valorem tax exemption equal to 100 percent of the assessed value of the qualified building and/or structure and land.
(b)
At the expiration of a tax exemption period granted under subsection (a)(2) hereof, the assessed value for taxation of such property shall gradually increase to full appraised value on an annual basis, and shall be the sum of the prior year's assessed value plus 20 percent of the difference between the then-current appraised value and the prior year's assessed value, until the property's appraised value and its assessed value for taxation are the same.
(c)
This section shall not apply to properties that are disqualified and ineligible pursuant to the provisions of this division.
(Ordinance 2007-97, § 1, adopted 12/10/2007)
(a)
The tax relief provided for by this division shall not be granted unless the person claiming such tax relief shall file an application as provided in V.T.C.A., Tax Code § 11.43 and other applicable provisions of Chapter 11 of the Tax Code.
(b)
Any property owner claiming tax relief provided under this division shall be required to annually request and obtain from the director of planning a certification of qualification, a copy of which must be attached to the application for historic or archeological site property tax exemption required to be filed as provided in V.T.C.A., Tax Code § 11.43 in the form prescribed by the Texas Comptroller of Public Accounts.
(Ordinance 2007-97, § 1, adopted 12/10/2007)
January 1 of each tax year shall be the determinative date for eligibility for exemption under this division and qualification therefor shall be determined each year as of that date. Determination of eligibility for such exemption shall be for only the year in question with each subsequent year requiring application and determination of eligibility as provided in this division. There shall be no proration of the exemption provided for in this division for any taxable year either in the event of qualification or disqualification of either any applicable person or property for such exemption after January 1 of the applicable year.
(Ordinance 2007-97, § 1, adopted 12/10/2007)
(a)
Any withdrawal of a property's official city, state or federal historic designation shall subject the property to disqualification as an historically significant site in need of tax relief to encourage preservation, pursuant to the provisions of section 98-73 hereof. In the event of such disqualification the property shall become ineligible for any tax relief granted hereunder. Such ineligibility shall be effective as of the year in which the designation was withdrawn.
(b)
Except when the withdrawal of historic designation directly resulted from an Act of God a penalty shall be imposed against such property equal to the difference, if any, between the taxes imposed on the property for each of the five years preceding the year in which such historic designation is withdrawn, and the taxes that would have been imposed had it not benefited from the exemption, plus interest at an annual rate equivalent to the rate established by § 11.181 of the Texas Tax Code, calculated from the dates on which the taxes would have become due.
(Ordinance 2007-97, § 1, adopted 12/10/2007)
(a)
Whenever there is good cause to believe that, pursuant to section 98-72, a property for which tax relief is being claimed under this division has ceased to qualify for designation as an historically significant site in need of tax relief to encourage preservation, the historic preservation council shall conduct a fact-finding investigation to determine whether the property should be declared disqualified.
(b)
Within ten calendar days of the council's decision to conduct an investigation, the planning director shall notify the property owner in writing of the investigation. The notice shall state that the owner has the opportunity to submit, within ten calendar days of the date of said notice, any relevant factual information for consideration by the council.
(c)
After concluding its investigation the council shall deliberate and decide whether or not the subject property should be declared disqualified. The planning director shall notify the property owner in writing of the councils' decision within ten calendar days of the same. In the event the decision is to declare the property disqualified, the notice shall also advise that the council's decision may be appealed to the board of commissioners as provided for in this section.
(d)
Whenever the council finds that a property should be disqualified the planning director shall so advise the city tax office, indicating as well that the decision is subject to appeal by the property owner. The provisions of section 98-72 shall then be applied if the council's decision is not appealed, or if it is appealed and upheld by the board of commissioners.
(e)
The affected property owner may present to the board of commissioners a petition setting forth that the council's decision to disqualify the property under section 98-72 is unjust, in whole or in part, and specifying the grounds of injustice. Such petition shall be presented to the board of commissioners within ten days after the final decision of the council, and not thereafter, for notification and calling of a public hearing to hear and act on the appeal.
(Ordinance 2007-97, § 1, adopted 12/10/2007)