§ 3.16.030. Exemption for historic structures.

A.

Granting of Exemptions. The city council shall, by ordinance, approve for partial exemption from ad valorem taxes certain historically significant structures in need of tax relief to encourage their preservation. Historic structures approved for exemption by ordinance pursuant to the provisions of this subsection shall have an exemption of 25 percent of the assessed value of the structure. These exemptions may be applied to both residential and commercial property.

B.

Application. To be eligible for the historic exemption of appraised tax value, the owner of the historic property must make application annually prior to the 31st day of January to the City of Uvalde. Applicants must meet the requirements of subsection C and D of this section concerning the historic significance, preservation and maintenance of the historic structure. The application shall affirmatively set forth the owner's authorization for development department staff to visit and inspect the historic property, as well as examine the records necessary to certify whether or not the property qualifies based upon the criteria of this section.

C.

Historic Significance. Historically significant property shall be determined to be any structure designated by:

1.

National Park Service (National Register of Historic Places);

2.

Texas Historical Commission (Recorded Texas Historic Landmark);

3.

Historic preservation board (local landmark).

D.

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:

1.

Paint or other coatings shall be applied at reasonable intervals so as to protect exterior surfaces of a structure which are subject to decay;

2.

Screens and shutters shall be maintained in good repair;

3.

Broken windows shall be repaired or replaced;

4.

Exterior doors and doorways shall be maintained in good repair and operable condition;

5.

Skirting around the structure shall be maintained in good repair;

6.

Porch flooring and supports shall be maintained in a sound condition, capable of bearing an imposed load safely;

7.

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;

8.

Rotted exterior wood shall be replaced and repainted;

9.

Broken or partially missing gutters or downspouts shall be replaced or repaired;

10.

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;

11.

The property shall be kept in conformance with all city codes.

E.

Procedure. Upon receipt of the sworn application, an inspection of the historic structure shall be made by development department staff and historic designations shall be verified. Upon receipt of recommendation by development staff, the city council shall hold a public hearing at which parties in interest and citizens shall have the opportunity to be heard. At least 15 days prior notice of the time and place of such hearing shall be afforded the applicants by regular mail. The city council shall be at liberty to either; accept, reject, or take other action upon the recommendation of development staff. The city council shall enact an ordinance no later than April 15 which names the properties approved for tax exemption.

( Ord. No. 2016-06 , § 2, 5-10-2016; prior code § 24-7)