§ 8.5-7. Tax abatement.

(a)

The appraised value of improvements completed pursuant to the issuance of a certificate of appropriateness shall not be added to the appraised tax value of the historic landmark structure(s) for a period of five (5) years. Application for abatement pursuant to this section shall be made prior to the 1st day of February of the tax year in which the abatement is to be granted. Application shall be made to the tax collector of the City of Ennis.

(b)

Historic landmark structures shall be eligible for a historical appraised tax value exemption of twenty-five (25) percent of the appraised value of the property not to exceed twenty-five thousand dollars ($25,000.00), providing all modifications or expansions completed after this adoption of the chapter are completed pursuant to the issuance of certificate(s) of appropriateness and the historic landmark or structure is listed or conspicuously identified as a historic structure by the National Register of Historic Places, designated as a Recorded Texas Historical Landmark by the Texas Historical Commission, or has been designated by the City of Ennis as a historically significant site in accordance with the Texas Property Tax Code. To be eligible for the historical appraised tax value exemption; the owner of the landmark or structure must make application annually prior to the 1st day of February to the tax collector of the City of Ennis. Failure to apply for exemption will result in loss of exemption for the appropriate tax year.

(c)

[Additional tax abatement programs.]

(1)

Historic landmark structures which are non-residential and which are listed on the National or Texas Register of Historic Places or which are located in the designated historic downtown area, as shown on the downtown historic district map attached hereto and incorporated herein for all intents and purposes, shall be eligible for historic reinvestment tax abatements upon the terms and conditions as hereinafter ordained.

(2)

Eligible historic landmark structures shall be entitled to reinvestment tax abatement equal to the amount of investment completed within a calendar year. The maximum tax abatement for a project shall not exceed the annual tax liability of the real property. The investments eligible shall be investments made for structural repairs and improvements, electrical repairs and improvements, plumbing repairs and improvements, mechanical repairs and improvements, interior repairs and improvements or exterior restoration. Taxes incurred for investment in personal property shall not be eligible for abatement. Each landowner who desires to apply for a historic reinvestment tax abatement shall apply for said abatement on or before May 1st of the year the tax abatement is to be granted. The abatement, if granted, shall be applicable to only one year. Subsequent abatements for additional projects must be applied for each year. Application shall be made on the official form promulgated by the City of Ennis, Texas.

(3)

In addition to the above requirements, each applicant must submit documentation reflecting the cost of the eligible reinvestment project, complete the reinvestment project within the agreed time frame and if facade restoration is contemplated the project must comply with the United States Secretary on Interior's Standards for Historic Restoration. All contemplated reinvestment projects must be approved by the City of Ennis and all facade restoration projects must also be approved by the Ennis Historic Landmark Commission. The applicant must secure all city permits and must secure periodic city inspection of the project to insure proper completion of the project.

(d)

[Historic preservation tax reimbursement.]

(1)

Historic preservation (construction, reconstruction or restoration) projects within the national register historic downtown district with documented expenditure for construction, reconstruction or restoration in an amount in excess of fifteen thousand dollars ($15,000.00) shall be eligible for a seven (7) year, one hundred (100) percent city tax reimbursement. Beginning with the first full tax year after the effective date, and following full payment of taxes to the City of Ennis, the City of Ennis shall annually pay an eligible property owner a Chapter 380 payment equal to one hundred (100) percent of all real property taxes assessed against the existing real property that are paid to the City of Ennis. Personal property taxes (furniture, fixtures, equipment and inventory) assessed against personal property shall not be eligible for reimbursement.

(2)

To be eligible for a seven (7) year, one hundred (100) percent City of Ennis tax reimbursement, an applicant must submit documentation reflecting the cost of the eligible historic preservation (construction, reconstruction or restoration) project prior to commencing the project; secure historic landmark commission and city commission approval; complete the historic preservation project within the agreed time frame; and if facade (exterior) restoration is contemplated, comply fully with the United States Secretary of Interior's Standards for Treatment of Historic Properties. All contemplated historic preservation projects must be approved by the city commission of the City of Ennis. All facade (exterior) construction, reconstruction or restoration projects must also be approved by the Ennis Historic Landmark Commission and must be completed in conformance with a certificate of appropriateness issued by the Ennis Historic Landmark Commission. The applicant must secure all city permits and must also secure periodic city inspection of the project to ensure proper completion of the project as authorized by the city commission and the historic landmark commission.

(3)

All historic preservation (construction, reconstruction or restoration) projects within the national register historic downtown district applying for city tax reimbursement under this ordinance shall comply fully with section 8.5-5 of the City of Ennis Code of Ordinances (certificate of appropriateness application procedure) and said section of the code shall be incorporated in the body of this ordinance by reference for all purposes as if copied in its entirety.

(4)

All historic preservation (construction, reconstruction or restoration) projects within the national register historic downtown district which receive a certificate of appropriateness from the historic landmark commission and city tax reimbursement pursuant to this ordinance shall maintain the building for which the certificate of appropriateness has been issued in accordance with the certificate of appropriateness for the duration of the seven (7) year tax reimbursement period. Should the building owner or occupant fail to maintain the building in accordance with the certificate of appropriateness, tax reimbursements shall be subject to recapture by the city and the building owner shall repay to the city said tax reimbursements within sixty (60) days of demand made by the city.

(5)

Any city tax reimbursement that is the subject of this ordinance may be assigned under the terms and conditions of the tax reimbursement agreement following approval by the city commission which shall not be unreasonably withheld.

(6)

Under no circumstance shall the annual city tax reimbursement that is the subject of this ordinance in combination with annual reinvestment tax abatements authorized in section 8.5-7(c)(1),(2),(3) of the city Code of Ordinances exceed one hundred (100) percent of all real property taxes paid to the City of Ennis.

(Ord. No. 89-4-6, § 7, 5-1-89; Ord. No. 94-2-1, § 2, 2-21-94; Ord. No. 13-12-01, § 2, 12-16-13)