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O-90-1286 - 3/8/1990ORDINANCE NO. I011J(o 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, TEXAS. 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 any historically significant site within the Round Rock city limits 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 as an Historic Site desires such property to be partially tax exempt pursuant to provisions of this section, the owner shall file with the Williamson county Tax Appraisal District a sworn application, not later than April 1, setting forth the fact that the requirements of Paragraphs 5, 6, and 7 of this subsection concerning the eligibility, historic significance, and the preservation and maintenance 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 Round Rock City Hall and at the Williamson County Tax Appraisal Office. The application shall affirmatively set forth the owner's authorization for members of the Historic Preservation 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 qualifies based upon the criteria of this subsection. 5. Eligibility. Only properties containing at least one manmade structure are eligible to apply. 6. Historic Significance. Determinations of historic significance shall be made in accordance with the following criteria: (a) Any structure designated as historic by the National Park Service (National Register of Historic Places), the Texas Historical Commission (Recorded Texas Historic Landmark), or the City of Round Rock (historic district or historic landmark) shall be considered as having met the historic significance criteria. (b) Any property containing a structure not yet officially designated as historic may qualify as historically significant solely on the basis of architectural authenticity, provided that the structure was built prior to the year 1900. The applicant shall demonstrate architectural authenticity by documenting the date of construction and proving that no major exterior alteration has occurred to the structure. If a major exterior alteration has occurred, and if the alteration was out of character with the style of the original structure, proof that a subsequent restoration has occurred would then be necessary. (c) Any property containing a structure not yet officially designated as historic and built during the year 1900 or later may qualify as historically significant provided that it demonstrate: (i) Architectural authenticity, as in subparagraph (b); and (ii) History, as indicated by a famous person, place, or event. No living person may be the subject of historic significance. A person must be historically significant in his or her own right, rather than from association with or relation to, an historical person. A person, place, or event shall be considered historically significant if it changed, substantially contributed to changing, or was the result of a change to the course of local history or otherwise substantially contributed to the historical growth and development or to the cultural heritage of the City of Round Rock or Williamson County. The burden of proof for all historic claims rests upon the applicant for an historic property tax exemption. The applicant shall support such claims with documentation in the form of proper footnotes and bibliography. If the claim is one of uniqueness (one of a kind, largest, smallest, oldest, first, etc.), the application is to include documentation from an unbiased source which validates the claim. If oral histories are part of the documentation, the application shall indicate the form of the recorded data (whether tape or transcript), the location of the records, whether or not the data are available to the public, the name of the interviewer and the interviewee, and the date, place, and subject of the interview. Primary source data (writing, publications, photographs, or other historical exhibits originating in association with the person, place, or event) shall take precedence over all other documentation which is a subsequent evaluation of the historic subject. Legal documents shall take precedence over private papers. Testimony from disinterested and authoritative individuals shall take precedence over the testimony of interested persons. 7. Preservation and Maintenance. 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; Screens and shutters existing at the time of historic designation or added subsequent thereto shall be maintained in good repair; (f (g) (h) Exterior doors and doorways shall be maintained in good repair and operable condition; (1) Broken windows shall be replaced or reglazed; 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 condition 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 maintenance of appropriate materials; (o) Fences and the exteriors of accessory buildings shall be maintained in reasonable repair, including painting if applicable; and (p) The property shall be kept in conformance with all City codes. 8. Tax Assessment of Historic Sites and Determination of the Land Reasonably Necessary for Access and Use Thereof. The City's Historic Preservation Officer shall recommend that portion of land which is reasonably necessary for access to and use of those historic structures for which applications for exemptions are pending. All land in excess of that needed for access and use shall be taxed in the same equal and uniform manner as all other taxable properties in the City. The recommendation of the Historic Preservation Officer shall be forwarded to the Chief Appraiser of the Williamson County Tax Appraisal District for review. The determination of the Chief Appraiser shall be final. The City's Historic Preservation Commission shall take delivery from The Williamson County Tax Appraisal District Office not later than May 1 of each year and prior to the levy of taxes for the current year all pending historic tax exemption applications. Applications received after that date will receive no further consideration. The applications shall have 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. 9. Procedure Before the Historic Preservation Commission. upon receipt of the sworn application, the Historic Preservation Commission shall cause an inspection of the historic property to be made and may review the books and records as to whether or not the property is historically significant and is being preserved and maintained in accordance with this subsection as of January 1 of that year and shall certify the facts to the City Council not later than June 1, along with the Commission's recommendation for approval or disapproval of the application for exemption. The Historic Preservation Commission shall note on the application form any new construction or modifi- cation which has been accomplished in accordance with the restrictions placed on the structure by this Chapter 11, Section 4. 10. Procedure Before the City Council. Upon receipt of the recommendation of the Historic Preservation Commission, the City Council shall hold a public hearing, concerning same, at which parties in interest and citizens shall have the opportunity to be heard. At least ten (10) days prior notice of the time and place of such hearing shall be afforded the applicants by certified mail. The City Council shall be at liberty to either accept, reject, or take other action upon the recommendation of the Historic Preservation Commission. The City Council shall enact an ordinance no later than July 15 which names the properties approved for tax abatement. 11. Rendition and Assessment of Historic Sites for Ad Valorem Taxation. The provisions of this subsection pertaining 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. 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 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 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. B. All ordinances, parts of ordinances, or resolutions in conflict herewith are expressly repealed. (Mark through the following alternative that is not applicable) II. Alternative 1. By motion duly made, seconded and passed with any affirmative vote of all the Council members present, the requirement for the reading this ordinance on two separate days was dispensed with. REA PASSED, and ADOPTED t on first reading this Q V day of , 199. Alternative 2. READ and APPROVED on first reading this the day of , 19 . I READ, APPROVED and ADOPTED on second reading this the day of , 19 . >ki 1L LAND, City Secretary Mike Robinson, Mayor City of Round Rock, Texas DATE:. March 6,1990 SUBJECT: City Council Meeting, March 8, 1990 ITEM: 8E. Consider an ordinance amending the Zoning Ordinance to expand the criteria for Historic property tax exemptions, (First Reading) STAFF RESOURCE PERSON: JOSEPH L.VINING ' STAFF RECOMMENDATION: APPROVAL THE PROPOSED ORDINANCE WILL AMEND THE PRESENT HISTORIC PROPERTY TAX EXEMPTION PROVISIONS TO ACCOMPLISH THE FOLLOWING: (1) CRITERIA FOR DEFINING AN HISTORIC PROPERTY ARE ESTABLISHED. (2) CRITERIA FOR MAINTAINING AN HISTORIC PROPERTY ARE ESTABLISHED.