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 sanderson@uvaldetx.com
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:
MaintenancePaint or other coatings shall be applied at reasonable intervals so as to protect exterior surfaces of a structure which are subject to decayScreens and shutters shall be maintained in good repairBroken windows shall be repaired or replaced in-keeping with Secretary of Interior StandardsExterior doors and doorways shall be maintained in good repair and operable conditionSkirting around the structure shall be maintained in good repairPorch flooring and supports shall be maintained in a sound condition, capable of bearingan imposed load safelyRailings and handrails of exterior stairs, steps,balconies, porches and other exterior features shall be maintained in a sound condition so as to afford safetyRotted exterior wood shall be replaced with like material and repaintedBroken or partially missing gutters or down-spouts shall be replaced or repairedLoose 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 sanderson@uvaldetx.govUvalde County—Judge William R. Mitchell
(830) 278-3216 wrmcj@uvaldecounty.com
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