2009-290T_ - sAourdocuments\ordinances\09\historicsites.doc
ORDINANCE NO.
AN ORDINANCE AMENDING SECTIONS 10-127 AND 10-128 OF ARTICLE VI OF
CHAPTER 10 OF THE CODE OF ORDINANCES OF THE CITY OF DENTON, TEXAS, TO
PROVIDE FOR QUALIFICATION PERIODS FOR SEEKING PARTIAL TAX
EXEMPTIONS FOR CERTAIN DESIGNATED HISTORIC SITES; PROVIDING A PARTIAL
TAX EXEMPTION FOR CERTAIN DESIGNATED HISTORIC SITES; PROVIDING
PROPERTY THAT QUALIFIES AS A DESIGNATED HISTORIC SITE A TEN (10) YEAR
PARTIAL TAX EXEMPTION; PROVIDING FOR A SEVERABILITY CLAUSE;
PROVIDING FOR A SAVINGS CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE.
THE COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
SECTION 1. That Chapter 10 of the Code of Ordinances of the City of Denton, Texas,
be amended by revising Article IV so that hereafter Section 10-128 shall read as follows:
ARTICLE IV.
TAX EXEMPTION OF DESIGNATED HISTORIC SITES
Sec. 10-127. Definition.
As used in this article, "designated historic site" means any structure or archeological site and the
land necessary for access to and use of the structure or archeological site, if the structure or
archeological site is designated as a historically or archeologically 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.
Sec. 10-128. Partial Tax Exemption of Designated Historic Sites.
(a) Any property which was a designated historic site on the first day of January for
any year beginning with 1989 and extending to and including 2008, shall be
exempt from real property ad valorem taxes levied by the City of Denton to the
extent of fifty (50%) percent of the assessed value of the designated historic site.
The exemption provided for herein shall apply for a maximum of fifteen (15)
successive years, beginning with the first year the property is entitled to the
exemption during the specified years and continuing and including each and every
year of the fourteen (14) successive years thereafter during which the property is a
designated historic site on the first day of January of those fourteen (14) years.
(b) Any property which was a designated historic site on the first day of January 2009
shall be exempt from real property ad valorem taxes levied by the City of Denton
for tax year 2009 to the extent of fifty (50%) percent of the assessed value of the
designated historic site.
(c) Any property which is designated a historic site after the first day of January 2009
may be exempt from real property ad valorem taxes levied by the City of Denton
to the extent of fifty (50%) percent of the assessed value of the designated historic
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site if the property owner demonstrates to City qualifying expenses of $10,000 or
more for permanent improvements and/or for restoration of said property. The
qualifying expenses are limited to two (2) years prior to designation as a historic
site. The Historical Landmark Commission must determine whether the
qualifying expenses result in a permanent improvement and/or restoration of said
property as a condition of receiving the exemption. The exemption provided for
herein shall apply for a maximum of ten (10) successive years, beginning with the
first year the property is entitled to the exemption during the specified years and
continuing and including each and every year of the nine (9) successive years
thereafter during which the property is a designated historic site on the first day of
January of those nine (9) successive years.
(d) Additional ten (10) year exemptions thereafter will require the property owner to
demonstrate to City qualifying expenses of $10,000 or more, beyond those
demonstrated for the initial or subsequent exemption, for permanent
improvements and/or for restoration of said property. The Historical Landmark
Commission must determine whether the qualifying expenses result in -a
permanent improvement and/or restoration of said property as a condition of
receiving the exemption.
(e) Upon designation as a historic site eligible for a tax exemption or reauthorization
of a tax exemption, the Director of Planning and Development shall provide the
property owner a certified ordinance or other document that authorizes the tax
exemption. To receive the exemption provided herein, a person claiming the
exemption must apply for the exemption with the chief appraiser of the Denton
Central Appraisal District as provided by State law. Immediately after issuance
of a certificate of demolition or removal, the Director of Planning and
Development shall notify the chief appraiser of the Denton Central Appraisal
District.
SECTION 2. That if any section, subsection, paragraph, sentence, clause, phrase or word
in this ordinance, or application thereof to any person or circumstance is held invalid by any
court of competent jurisdiction, such holding shall not affect the validity of the remaining
portions of this ordinance, and the City Council of the City of Denton, Texas, hereby declares it
would have enacted such remaining portions despite any such invalidity.
SECTION 3. That this ordinance shall become effective immediately upon its passage
and approval.
PASSED AND APPROVED this the day of , 2009.
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ATTEST:
JENNIFER WALTERS, CITY SECRETARY
APPROVED !AS TO LEGAL FORM:
ANITA BURGESS, CITY ATTORNEY
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