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Tax Incentives — Main Street Uvalde

City and County of Uvalde
The City of Uvalde and Uvalde County grant a 25% exemption of the assessed value for certain historically significant structures. Structures that are National Register listed and/or Recorded Texas Historic Landmarks are eligible to apply. Additionally, properties granted Landmark status by the City of Uvalde Historic Preservation Board are eligible for the exemption for City taxes only.

How to Apply
Property owners should complete and return Property Tax Form 50-122 by January 31st each year. The form is available on the City’s webpage, www.uvaldetx.gov. Forms may be returned in person to the historic preservation officer at city hall or to [email protected]
The City’s historic preservation officer will verify the information, inspect the property and make recommendations to the city council, and if applicable, to the county commissioners court.

Eligibility
The historic tax exemption was enacted to encourage the preservation of historic structures, so those structures must be maintained in order to receive the tax exemption. The following items shall be used in determining whether a historic site has been maintained in accordance with minimum property, structural and health standards:

MaintenancePaint or other coatings shall be applied at reasonable intervals so as to protect exterior surfaces of a structure which are subject to decayScreens and shutters shall be maintained in good repairBroken windows shall be repaired or replaced in-keeping with Secretary of Interior StandardsExterior doors and doorways shall be maintained in good repair and operable conditionSkirting around the structure shall be maintained in good repairPorch flooring and supports shall be maintained in a sound condition, capable of bearingan imposed 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 with like material and repainted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

The property shall be kept in conformance with all City of Uvalde codes

Contact: City of Uvalde—Susan Anderson(830) 278-3315 [email protected] County—Judge William R. Mitchell

(830) 278-3216 [email protected]

Other Tax Incentives
State of Texas: sales tax exemption on labor for renovations of non-residential, National Register listed properties 25% transferable franchise tax credit for renovations of National Register or RTHL, income producing proper-ties that are privately owned or non-profitFederal Tax Credit 20% income tax credit for renovation of National Register properties that are in-come producing

 10% income tax credit for renovation of buildings built before 1936