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O-82-1008 - 12/23/1982TEXAS ORDINANCE NO. /Oaf AN ORDINANCE AMENDING CHAPTER 11, SECTION 4, SUBSECTION S, CODE OF ORDINANCES, CONCERNING PARTIAL TAX EXEMPTION FOR HISTORICALLY SIGNIFICANT SITES. BE IT ORDAINED BY THE COUNCIL OF THE CITY OF ROUND ROCK, I. That Chapter 11, Section 4, Subsection S, Code of Ordinances, City of Round Rock, Texas, is hereby amended to read as follows: S. PARTIAL TAX EXEMPTION FOR HISTORICALLY SIGNIFICANT SITES (1) Definition. As used in this Section S., "Historic Site" means a historically significant site in need of tax relief to encourage its preservation. Such phrase does not necessarily mean a Historic District or Historic Landmark as used elsewhere in this Chapter. (2) Granting of Exemptions. The City Council shall by ordinance, concurrent with the levy of taxes for each year, approve for partial exemption from ad valorem taxes certain historically significant sites in need of tax relief to encourage their preservation. (3) Partial Exemptions. Historic Sites approved for exemption by ordinance pursuant to the provisions of this Section shall have an exemption of seventy -five percent (75 %) of the assessed value of the structure and the land. These exemptions may be applied to both residential and commercial property. (4) Application. For each assessment year for which the owner of property designated a Historic Site desires such property to be partially tax exempt pursuant to provisions of this Section, the owner shall file with the Historic Preserva- tion Commission a sworn application, not later than April 1, setting forth the fact that the requirements of Paragraph 5 of this subsection concerning the preservation and main- tenance of the subject structure were being fully satisfied as of January 1 of the year for which application for exemption is being sought. Application forms are to be available at the office of the City Tax Assessor - Collector. The application shall affirmatively set forth the owner's authorization for members of the Historic Preservation Commis- sion to visit and inspect the historic property as well as examine the books and records as necessary to certify whether or not the property was being preserved and maintained as required by Paragraph 5 of this subsection and to determine what new construction or modifications have been completed. (5) Certification. Upon receipt of the sworn applica- tion, the Historic Preservation Commission shall cause an inspection of the historic property to be made and review the books and records as to whether or not the historic property is being preserved and maintained in accordance with this Paragraph (5) as of January 1 of that year and shall certify the facts to the City Tax Assessor - Collector not later than April 30, along with the Commission's recommendation for approval or disapproval of the application for exemption. The Historic Preservation Commission shall note on the applica- tion form any new construction or modification which has been accomplished in accordance with the restrictions placed on the structure by this Chapter 11, Section 4. The following items shall be used in determining whether a Historic Site has been maintained in accordance with minimum property, structural and health standards: (a) Any well, cesspool or cistern shall be securely covered or closed; (b) Dead trees and tree limbs that are reasonably capable of causing injury to a person shall be removed; (c) Any structure or portion of a structure which is vacant shall be securely closed so as to prevent unauthorized entry; (d) Paint or other coatings shall be applied at reasonable intervals so as to protect the exterior surfaces of a structure which are subject to decay; (e) The exterior grounds shall be maintained free of excessive rubbish, garbage, junk or refuse; (f) Screens and shutters existing at the time of historic designation or added subsequent thereto shall be maintained in good repair; (g) Broken windows shall be replaced or reglazed; (h) Exterior doors and doorways shall be maintained in good repair and operable condition; (i) Skirting around the structure, if any, shall be maintained in good repair; (j) Porch flooring and supports shall be maintained in a sound condition, capable of bearing an imposed load safely; (k) Railings and handrails of exterior stairs, steps, balconies, porches and other exterior features shall be maintained in a sound condi- tion so as to afford safety; (1) Rotted exterior wood shall be replaced and repainted; (m) Broken or partially missing gutters or down- spouts shall be replaced or repaired; (n) Loose bricks or stones in the exterior of a structure shall be re- established or replaced and all joints weatherproofed by proper main- tenance of painting; and (o) Fences and the exteriors of accessory buildings shall be maintained in reasonable repair, including painting if applicable. - 2 - (6) Tax Assessment of Historic Sites and Determination of the Land Reasonably Necessary for Access and Use Thereof. The City Tax Assessor - Collector shall determine that portion of land which is reasonably necessary for access to and use of those historic structures for which applications for approval of exemptions are pending, and shall assess for taxation all such excess land in the same equal and uniform manner as all other taxable properties in the City. The determination of the City Tax Assessor - Collector shall be final with respect to the amount of land reasonably necessary for access to and use of the historic structure for which tax exemption is sought. The City Tax Assessor - Collector shall, not later than June 1 of each year or as soon thereafter as is practicable and prior to the levy of taxes for the current year, forward the application for tax exemption to the City Council after having indicated thereon the assessed values of the historic structure and land necessary for access to and use thereof and the assessed value of the land determined to be in excess of that necessary for access to and use thereof. (7) Rendition and Assessment of Historic Sites for Ad Valorem Taxation. The provisions of this subsection per- taining to partial exemption of historic properties do not change the provisions of any other article of the City Code pertaining to taxation, and the applicant's properties shall be rendered and assessed in the same manner as any other property in the event the City Council elects to disapprove the application for exemption. (8) Additional Tax. Each year during which the historic site is granted a tax exemption pursuant to provisions of this article, the Tax Assessor - Collector shall note on his records the assessments which would have been made had the property not qualified for tax exempt status under this article. In the event the City Council shall determine that it is no longer a Historic Site due to failure to comply with this subsection, the property shall be subject to an addi- tional tax. The additional tax shall be equal to the difference between the taxes paid or payable, under the provisions of this article, and the amount of tax which would have been payable for the preceding three (3) years had the land not been approved for tax exemption under this subsec- tion or for a lesser number of years, if any, during which such land has been exempt. The additional taxes provided by this section shall be due and payable at once and if not paid within ninety (90) days thereafter, shall be deemed delin- quent and shall be subject to the same penalty and interest as other taxes for each such year. II. A. If any provision, section, sentence, clause or phrase of this ordinance, or the application of same to any person or set of circumstances is for any reason held to be unconsti- tutional, void or invalid or for any reason unenforceable, the validity of the remaining portion of this ordinance or its application to the validity of the remaining portion of this ordinance or its application to other persons or sets of circumstances shall not be affected thereby, it being the intent of the City Council of the City of Round Rock in adopting this ordinance, that no portion hereof or provision or regulation contained herein shall become inoperative or fail by reason of any unconstitutionality or invalidity of any portion hereof and all provisions of this ordinance are declared to be severable for that purpose. - 3 - (Mark through the following alternative that is not appli- cable) Alternative 1. By motion duly made, seconded and passed with an affirma- tive vote of all the Council members present, the requirement for reading this ordinance on two separate days was dispensed with. READ, PASSED, and ADOPTED on first reading this day of , 19 Alternative 2. READ and APPROVED on first reading this the 7 - day of _ to / , 19/ . READ, APPROVED and ADOPTED .n second reading this the 02..3 day of jata2216l, 19/ ATTEST: J LAND, C ty Secretary AO 1 LAR"M.L. To r City of Round Rock, Texas - 4 - CURRENT NONE 1) Granting of Exemptions. The City Council shall by ordinance, concurrent with the levy of taxes for each year, approve for partial exemption from ad valorem taxes certain Historic Landmark proper- ties which have been recommended for exemption pursuant to provisions of this article. 2) Partial Exemptions. Properties designated Historic Landmark which are approved for exemption by or- dinance pursuant to the provisions of this article shall have an exemption of seventy -five percent (75 %) of the assessed value of the structure and seventy -five percent (75 %) of the assessed value of the land. These exemptions may be applied to both residential and commercial property. 3) Application. For each assessment year for which the owner of the property designated Historic Landmark desires such property to be partially tax exempt pursuant to provisions of this article, the owner shall file with the Historic Preservation Commission a sworn application, not later than ..April 1, setting forth the fact that the require- ments of Section 4 of Chapter 11 of the Code of Ordinances of the City of Round Rock stating that :.the preservation and maintenance of the subject structure was being fully satisfied as of Jan- uary 1 of the year for which application for exemption is being sought. Application forms are to be available at the office of the City Tax Assessor - Collector. The application shall affirmatively set forth the owner's authoriza- tion for members of the Historic Preservation ANALYSIS OF AMENDMENTS TO THE TAX EXEMPTIONS FOR HISTORICALLY SIGNIFICANT SITES ORDINANCE Planning & Community Development December 7, 1982 AMENDMENTS Add (1) Definition 1) Definition. As used in this Section S., " Historic Site means a historically significant site in need of tax relief to encourage its preservation. Such phrase does not necessarily mean a His- toric District or Historic Landmark as used elsewhere in this Chapter. 2) Granting of Exemptions. The City Council shall by ordinance, con- current with the levy of taxes for each year, approve for partial exemption from ad valorem taxes certain historically significant sites in need of tax relief to encourage their preservation. 3) Partial Exemptions. Historic Sites approved for exemption by ordinance pursuant to the provisions of this Section shall have an exemption of seventy -five percent (75 %) of the assessed value of the structure and the land. These exemptions may be applied to both residential and commercial property. 4) Application. For each assessment year for which the owner of property to be partially tax exempt pursuant to provisions of this Section, the owner shall file with the Historic Preservation Commission a sworn application, not later than April 1, setting forth the fact that the requirements of Paragraph 5 of this sub- section concerning the preservation and maintenance of the sub- ject structure were being fully satisfied as of January 1 of the year for which application for exemption is being sought. Appli- cation forms are to be available at the office of the City Tax Assessor - Collector. The application shall affirmatively set forth the owner's authorization for members of the Historic Pres- ervation Commission to visit and inspect the historic property as well as examine the books and records as necessary to certify whether the property was being preserved and maintained as re- quired by Paragraph 5 of this subsection and to determine what new construction or modifications have been completed. IMPACT Clarification for administration of Ordinance. Changes in S. (2 -4) for local ordinance to comply with the text of the State Legislation. CURRENT Commission to visit and inspect the historic property as well as examine the books and records as necessary to certify whether or not the property was being pre- served and maintained as required by the Historic Land- mark Ordinance and to determine what new construction or modifications have been completed. 4) Certification. Upon receipt of the sworn application, the Historic Preservation Commission shall cause an . inspection of the historic property to be made and review the books and records as to whether or not the Historic Landmark is being preserved and maintained in accordance with Section 4 Chapter 11 of the City Code as of January 1 of that year and shall certify the facts to the City Tax Assessor - Collector not later than April 30, along with the Commission's recommen- dation for approval or disapproval of the application for exemption. The Historic Preservation Commission shall note on the application form any new construc- tion or modification which has been accomplished in accordance with the restrictions placed on the struc- ture by the Historic Landmark Ordinance. The following items shall be used in determining whether an Historic Landmark has been maintained in accordnace with the minimum property, structural, and health standards: (a) Any well, cesspool or cistern shall be secure- ly covered or closed; (b) Dead trees and tree limbs that are reasonably capable of causing injury to a person shall be removed; .(c) Any structure or portion of a structure which is vacant shall be securely closed so as to prevent unauthorized entry; (d) Paint or other coatings shall be applied at reasonable intervals so as to protect the exterior surfaces of a structure which are subject to decay; AMENDMENTS IMPACT 5) Certification. Upon receipt of the sworn application, the Historic Changed to concur Preservation Commission shall cause an inspection of the historic with other changes. property to be made and review the books and records as to whether or not the historic property is being preserved and maintained in accordance with this Paragraph (5) as of January 1 of that year and shall certify the facts to the City Tax Assessor - Collector not later than April 30, along with the Commission's recommendation for approv- al or disapproval of the application for exemption. The Historic Preservation Commission shall note on the application form any new construction or modification which has been accomplished in accor- dance with the restrictions placed on the structure by this Chapter 11, Section 4. The following items shall be used in determining whether an Historic Site has been maintained in accordance with minimum property, structural and health standards: (a) thru (o) Same as original ordinance 6) Tax Assessnient of Historic - Sites - andDetermi nation - of - the Land Reasonably "Necessary for Access "and USe Thereof. The City Tax Assessor - Collector shall determine that portion of land which is reasonably necessary for access to and use of those historic structures for which applications for approval of exemptions are pending, and shall access for taxation all such excess land in the same equal and uniform manner as all other taxable properties in the City. The determination of the City Tax Assessor- Collector shall be final with respect to the amount of land reasonably necessary for access to and use of the historic structure for which tax exemption is sought. The City Tax Assessor - Collector shall, not later than June 1 of each year or soon thereafter as is practicable and prior to the levy of texes for the current year, forward the application for tax exemp- tion to the City Council after having indicated thereon the assessed values of the historic structure and land necessary for access to and use thereof and the assessed value of the land determined to be in ex- cess of that necessary for access to and use thereof. 7) Rendition and Assessment of Historic Site for Ad "Valorem Taxation. The provisions of this subsection pertaining to partial exemption of historic properties do not change the provisions of any other Change in S. (6 -8) defines the role of Tax Assessor- Collec- tor as provided for in the State Legis- lature concerning tax exemption for historically sig- nificant sites. CURRENT The exterior grounds shall be maintained free of excessive rubbish, garbage, junk or refuse; Screens and shutters existing at the time of historic designation or added subsequent there- to shall be maintained in good repair; Broken windows shall be replaced or reglazed; Exterior doors and doorways shall be maintained in good repair and operable condition; Skirting around the structure, if any, shall be maintained in good repair; Porch flooring and supports shall be maintained in a sound condition, capable of bearing an im- posed load safely; Railings and handrails of exterior stairs, steps, balconies, porches and other exterior features shall be maintained in a sound condition so as to afford safety; Rotted exterior wood shall be replaced and re- painted; Broken or partially missing gutters or down- spouts shall be replaced or repaired; Loose bricks or stones in the exterior of a structure shall be re- established or replaced and all joints weatherproofed by proper maintenance of painting; and Fences and the exteriors of accessory buildings shall be maintained in reasonable repair, in- cluding painting if applicable. AMENDMENTS IMPACT article of the City Code pertaining to taxation, and the applicant's properties shall be rendered and assessed in the same manner as any other property in the event the City Council elects to disapprove the application for exemption. 8) Additional Tax. Each year during which the historic site is granted a tax exemption pursuant to provisions of this article, the Tax As- sessor-Collector shall note on his records the assessments which would have been made had the property not qualified for tax exempt status under this article. In the event the City Council shall determine that it is no longer a Historic Site due to failure to comply with this sub- section, the property shall be subject to an additional tax. The ad- ditional tax shall be equal to the difference between the taxes paid or payable, under the provisions of this article, and the amount of tax which would have been payable for the preceeding three (3) years had the land not been approved for tax exemption under this subsection or for a lesser number of years, if any, during which such land has been exempt. The additional taxes provided by this section shall be due and payable at once and if not paid within ninety (90) days there- after, shall be deemed delinquent and shall be subject to the same penalty and interest as other taxes for each such year. A. If any provision, section, sentence, clause or phrase of this or- dinance, or the application of same to any person or set of circumstances is for any reason held to be unconstitutional, void or invalid (or for any reason unenforceable), the validity of the remaining portion of this ordinance or its application to the validity of the remaining portion of this ordinance or its application to other persons or sets of circumstances shall not be affected thereby, it being the intent of the City Council of the City of Round Rock in adopting and of the Mayor in approving this ordinance, that no portion hereof or provision or regulation contained herein shall become inoperative or fail by reason of any unconstitutionality or invalidity of any portion hereof and all provisions of this ordinance are declared to be severable for that purpose. II. CURRENT 5) Tax Assessment of Historic Properties and Determination of Land Reasonably Necessary or Access and Use Thereof. The Historic Preservation Commission shall determine that portion of land which is reasonably necessary for access to and use of those historic structures for which applications for approval of exemptions are pending, and for taxation, all excess land shall be assessed in the same equal and uniform manner as all other taxable properties in the City. The determination of the Historic Preservation Commission shall be final with respect to the amount of land reasonably necessary for access to and use of the historic structure for which tax exemption is sought. The City Tax Assessor - Collector shall, not later than June 1 of each year or as soon thereafter as is practicable and prior to the levy of taxes for the current year, forward the application for tax exemption to the City Council after having indicated thereon the assessed values of the historic structure and land necessary for access to and use thereof and the assessed value of the land determined to be in excess of that necessary for access to and use thereof. 6) Rendition and Assessment of Historic Landmark Properties for Ad Valorem Taxation. The provisions of this article pertain- ing to partial exemption of historic properties do not change the provisions of any other article of the City Code pertain- ing to taxation, and the applicant's properties shall be ren- dered and assessed in the same manner as any other property in the event the City Council elects to disapprove the applica- tion for exemption. 7) Additional Tax. Each year during which the historic landmark property is granted a tax exemption pursuant to provisions of this article, the Tax Assessor - Collector shall note on his records the assessments which would have been made had the property not qualified for tax exempt status under this ar- ticle. In the event City Council shall rezone the prop - erty and it is no longer a Historic Landmark due to failure to comply with the ordinance, the property shall be subject to an additional tax. The additional tax shall be equal to the difference between the taxes paid or payble, under the provisions of this article, and the amount of tax which would have been payable for the preceeding three (3) years had the land not been approved for tax exemption under this article AMENDMENTS IMPACT -4- CURRENT AMENDMENTS IMPACT or for a lesser number of years, if any, during which such land has been exempt. The additional taxes pro- vided by this section shall be due and payable at once and if not paid within ninety (90) days thereafter, shall be deemed delinquent and shall be subject to the same penalty and interest as other taxes for each such year. 8) Partial Tax Exemption for Non - Landmark Properties in an Historic District. For any property located in an Historic District but not otherwise meeting the cri- teria for approval as an Historic Landmark by the City of Round Rock, the City Council shall by ordinance, concurrent with the levy of taxes for each year, ap- prove for partial exemption from ad valorem taxes for a period of three (3) years, the amount by which the property taxes were increased due to the restoration or remodeling of the structure. If any provision, section, senctence, clause or phrase of this ordinance, or the application of same to any person or set of circumstances is for any reason held to be unconstitutional, void or invalid (or for any reason unenforceable), the validity of the remain- ing portion of this ordinance or its application to other persons or sets of circumstances shall not be affected thereby, it being the intent of the City Council of the City of Round Rock in adopting and of the Mayor in ap- proving this ordinance, that no portion hereof or pro- vision or regulation contained herein shall become in- operative or fail by reason of any unconstitutionality or invalidity of any portion hereof and all provisions of this ordinance are declared to be severable for that purpose. EXECUTIVE DIRECTOR Kenneth E. Graeber DEPUTY DIRECTOR Bill Carnes, Ed.D. ASSOCIATE DIRECTORS Larry Luedtke, Valuation Jim Robinson, Education and Standards GENERAL COUNSEL H. Jack Woods August 6, 1982 Bob Bennett, City Manager City of Round Rock 214 East Main Round Rock, Texas 78664 Dear Bob: State Property Tax Board 9501 North IH 35 P.O. Box 15900, Austin, Texas 761 Telephone 512 - 8-8 37.8622 or or 800 - 1 21 MEMBERS OF THE BOARD Ben Munson, Chairman William J. (Bill) Burnette Dr. John E. Codwell, Sr. Marvin L. Jones Stephen T. Jordan Joseph A. VanDeWalle, Sr. As we discussed this morning, a city or other taxing unit may provide tax exemptions for historic sites. The application and appeal process, however, must conform to the requirements of the Property Tax Code and the rules adopted by this agency pur- suant thereto. I have attempted to briefly outline the steps an applicant should take, and have enclosed a copy of our rule concerning historic sites and the appli- cable model form. Sec. 11.24 of the Property Tax Code provides that 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 and the land necessary for access to and use of the structure, if the structure is: (1) designated as a Recorded Texas Historical Landmark by the Texas Historical Commission and by the governing body of the taxing unit; or (2) desig- ated as a historically 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 unit. Eligibility for the exemption is determined by a claimant's qualifications on January 1. A person who does not qualify for an exemption on January 1 of any year may not receive the exemption that year. TEX. PROPERTY TAX CODE Sec. 11.42. To receive the exemption authorized by Sec. 11.24, a person claiming the exemption must apply annually to the chief appraiser of the appraisal district. The filing must occur after January 1 and before May 1. TEX. PROPERTY TAX CODE Sec. 11.43. P1r. Bob Bennett August 6, 1982 Page 2 Application for the exemption, as directed in Sec. 11.43(f), must be made on a form prescribed by the State Property Tax Board. The form for this purpose was adopted by the board on October 9, 1981, in Rule 155.30 (237.03.00.030). As noted above, the rule and model form are enclosed. It is our opinion that each applicant for historic site designation must fully comply with the eligibility criteria established by the taxing unit in its ordinance adopting the exemption. The city may, therefore, take the position that the chief appraiser should not grant the exemption unless the applicant attaches documentation to the application form supporting his claim. My suggestion would be that the City of Round Rock make its determination on the eligibility of a particular structure as soon after January I as possible, and that it furnish the applicant some type of certification which could be attached to the application filed with the chief appraiser. The chief appraiser, after considering the application and all relevant infor- mation, may: (1) approve the application and allow the exemption; (2) modify the exemption applied for and allow the exemption as modified; (3) disapprove the application and request additional information from the applicant in support of the claim; or (4) deny the application. This decision must be made before the chief appraiser submits the appraisal records for review and determination of protests as provided by Chapter 41. TEX. PROPERTY TAX CODE Sec. 11.45 A property owner may protest the decision of the chief appraiser by filing a written notice of protest with the appraisal review board. This protest may be on the enclosed notice of protest form, or it may merely identify the protesting property owner, the property that is the subject of the protest, and indicate dissatisfaction with the decision of the appraisal office. TEX. PROPERTY TAX CODE Sec. 41.44. An appeal of an order of the appraisal review board may be taken to the district court in the manner provided by Chapter 42. The action of the chief appraiser on a given property will be reflected in the appraisal records after they have been approved by the appraisal review board. The chief appraiser will then certify the complete appraisal records for all properties to the tax assessor, and the assessor will apply the tax rate against the value and exemption status provided therein. If you have questions concerning these procedures, do not hesitate to contact me or any member of my staff. As I told Sandra Bybee, it is entirely proper for the city to provide an historic site exemption. To do so, it is only Mr. Bob Bennett August 6, 1982 Page 3 necessary that the new Property Tax Code provisions be adhered to and I hope the information provided will be helpful in that regard. With kindest regards, I am Sincerely, JR:cm Enclosures t im Robinson Associate Director for Education & Standards cc: Dusty Thames, Tax Assessor - Collector Round Rock Consolidated Tax Office Norma Flynn, Acting Chief Appraiser Williamson County Appraisal District Tex Record Requirements 0155.30(237.03.00.030) .030. Exemption Applica0ons for Historic Saga (a) All appraisal offices and all tax offices appraising property for purposes of ad valorem taxation shall prepare and make available applications for exemption for historic sites. (b) All application forms for exemption for historic sites shall make provision for the following information: 1. A statement indicating that the application is 10 be filed between January 1 and May 1. 2. The year for which the exemption is claimed. 3. The name of any taxing un to which the application is made. 4, Identification of the applicant (name and address). 5. The legal description of the property against which the exemption is claimed - 6. A statement of whal supporting documents will be required of the applicant to prove eligibility for exemption. 7. The name and address of a person to contact for additional information. B. The date of application. 9. The signature of the applicant. (0) To identify the status under which an applicant claims exemption. application forms shall clearly state that the applicant claims exemption for an historic site and will provide the following necessary information: 1. A statement declaring that the properly is designated as a Recor0ed Texas Historical Landmark by the Texas Historical Commission and by the governing body of the taxing unit. 2. A statement declaring that the property is designated as a historically 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 unit. (d) All application forms for exemption for historic sites shall contain the following affirmations: 1. "I hereby designate that this described property which owned on January 1 of this year, as the property against which the historic site exemption may be claimed in Texas." 2. 1 certif y that the information given on this form Is true and correct." (e) All application forma tor exemption for historlcsiteashall contain the following statement: Any person who makes a false entry upon the foregoing record shall be subject to one of the following penalties: 1. imprisonment of not more Ihan 10 years nor Tess than 2 years and/or a line of not more than 55,000 or both such line and imprisonment; 2. confinement in jail fora term unto 1 year or a line not to exceed S2,000 or both such line and imprisonment as set forth in Section 37.10. Penal Code." (1) This exemption form shall be printed and prepared: 1. As a separate form from any other form, or 2. On the front of the form it the form also provides for other information. (g) An applicant may receive this exemption by signing an affidavit Indicating that the information contained in the affidavit signed in the previous year is still True and correct. (h) An applicant's eligibility for any exemption is determined as of January 1 of the tax year for which the exemption is being claimed. (i) Determination of eligibility is based on the provisions of Property Tax Code §11.24. Issued in Austin, Texas on October 9, 1981. Required by PROPERTY TAX CODE §§ 5.03, 5.07. and 11.43. State Property Tax Board Exemption Application 11.24(9/81) County Appraisal District EXEMPTION APPLICATION FORM FOR HISTORIC SITE FOR 19 In order to claim this exemption, the applicant must have owned the property on January 1 of this year. The application must be timely filed with the appraisal office between January 1 and May 1 of this tax year for the application to be valid. Any supporting documentation for this exemption required by the appraisal office will be noted in the proper place below. Application submitted for [Taxing Unit(s)[ IDENTIFICATION OF APPLICANT Name Address' Mailing Address (if different) IDENTIFICATION OF REAL PROPERTY OF THE ORGANIZATION FOR EXEMPTION: Deed Owner Deed Recorded Volume Page Lot Block PROPERTY USAGE: 1. Is property recorded as a Texas Historical Landmark by the Texas Historical Commission? ❑ YES ❑ NO 2. Is the property a historically 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 unit? ❑ YES ❑ NO 3. Please attach any documents supporting either of the above answers. Please provide the name of a person who may be contacted if additional information is needed. Name Title' Address' Phone number Any person who makes a false entry upon the foregoing record shall be subject to one of the following penalties: 1. Imprisonment of not more than 10 years nor Tess than 2 years and /or a (Inc of not more than S5,000 or both such fine and imprisonment; 2. conlinement In jail for a term up to 1 year or a fine not to exceed 52,000 or both such (Ina and Imprisonment as set forth in Section 37.10, Penal Code. EX: 11.24 page 1 I hereby designate that this described property, which owned on January 1 of this year, as the property against which the historic site exemption may be claimed in Texas. I certify that the information given on this form is true and correct. Applicant's Signature RENEWAL (Optional) I certify that the information given on this form is true and correct. Applicant's Signature Date Texas Property Tax Code Sec. 11.24 EX: 11.24 page 2 Date State Property Tax Board Notk:e of Protest Form 41.44 Notice Number Date Filed NOTICE OF PROTEST County, Texas To be entitled to a hearing and determination of a protest, a property owner must file a written notice of protest with the appraisal review board having jurisdiction. ( ") TEX. PROPERTY TAX CODE Section 41.44. Name of property owner Mailing address of property owner List properties owned that are subject of protest NATURE OF PROTEST: Q 1. Value on property above market value of property 0 2. Value on property excessive in comparison with other similar properly Q 3. Property denied total exemption Q 4. Property denied partial exemption (homestead, disabled veteran) Q 5. Failure to be granted ag -use, open - space, timber -use, or other special land valuation Q 6. Improper situs - ownership in wrong taxing unit Q 7. Wrongful determination of ownership 0 8. Other Taxpayer explanation of facts' Signature of Property Owner ( ") Filing deadline is June 11th or within 20 days after appraisal records are submitted to the appraisal review board, whichever date is later; or, it protest occurs over an appraisal record change brought about by a taxing unit's challenge of the records, the deadline Is 10 days after the appraisal record change has been ordered by the appraisal review board. APPRAISAL REVIEW BOARD