HomeMy WebLinkAbout(0008) HSTE Removal (10.31.19) (3).PDFORDINANCE NO.
AN ORDINANCE CANCELING THE HISTORIC SITE TAX EXEMPTION
FOR THE FOLLOWING PROPERTIES: (1) 401 W. LANCASTER AVENUE;
(2) 608-610 MAIN STREET; (3) 9121 HERON AVENUE; (4) 131 E.
EXCHANGE AVENUE; (5) 1200 & 1212 E. LANCASTER AVENUE; (6) 201
W. VICKERY BOULEVARD; (7) 306 W. CANNON STREET; (8)'508 W.
CANNON STREET; (9) 908 E. 3" STREET; (10) 655 MAY STREET; AND
(11) 303 CRUMP STREET (900 E. 2ND STREET); PROVIDING TVF
ORDINANCE BE CUMULATIVE OF ALL PRIOR ORDINAN
REPEAL CONFLICTING ORDINANCES; PROVIDING SEVERABILITY CLAUSE; PROVIDING FOR A SAVINGS CLA
PROVIDING AN EFFECTIVE DATE.
WHEREAS, Article 8, Section 1-f of the Texa onstitution pro res that the Texas
Legislature may encourage the preservation of cultural, his rical, or natural history resources by
granting or authorizing political subdivisions to grant exemptions or other relief from ad valorem
taxes on appropriate property so designated b he political subdivision in a manner prescribed by
general law; N
WHEREAS, pursuant to the ons *onal authorization, the legislature enacted Section
11.24 of the Texas Tax Code, whi its e City of Fort Worth ("City")by official action or
ordinance to exempt from taxation part or all of the assesfed value of a structure or archeological site
and the land necessary for access t d use of the structure or archeological site if the structure or
archeological site is designated as ically or archeologically significant site in need of tax relief
to encourage its prese ursu t t or mane or other law adopted by the City;
WHEREAS, on May 23, 1 the City Council of the City of Fort Worth ("City Council")
adopted Ordinance Number 11970 that, among other things, set out a new tax incentive for
properties designated as highly significant endangered ("HSE"), with the stated purpose to
"encourage historic pidinance
ervation ... for the stabilization, rehabilitation and renovation" of such
properties;
WHEREAS, No. 11970 allowed HSE properties to receive a City ad valorem
tax exemption equal to all of the assessed value of the designated structure automatically upon
designation of the structure as HSE ("Tax Exemption"), an interim measure pending rehabilitation,
and to receive a City ad valorem tax exemption on both the structure and the land for up to fifteen
years following rehabilitation;
WHEREAS, to receive the Tax Exemption on a yearly basis, the property owner was
obligated to apply each year to the appraisal district pursuant to the provisions of the Texas Tax
Code;
Ordinance No.
Page 1 of 4
WHEREAS, the Tax Exemption was intended to act as a stop -gap measure to provide
interim relief until the property owner could rehabilitate the historic structure and take advantage
of the enhanced rehabilitation incentive in lieu of the Tax Exemption;
WHEREAS, this intent was made explicit in Ordinance Number 13896 (adopted on or
about August 10, 1999), which, among other things, amended the Tax Ex ption to set a
termination/expiration date tied to qualifying for the rehabilitation incentive;
WHEREAS, Ordinance No. 13896 neglected to set a terminat' n/e at' to or the
Tax Exemption if the property never qualified for the rehabilitation ' ce ive, lting i Tax
Exemption continuing indefinitely, contrary to its intended purpo ,
WHEREAS, recognizing that the automatic Tax Exemption was no longer serving its
intended purpose of encouraging historic preservation, e City Council adopted Ordinance
Number 17647-07-2007 on July 10, 2007 completely moving the Tax Exemption from
consideration as a tax incentive in favor of project-ba d incenti including those for
stabilization and rehabilitation;
WHEREAS, there are curr,
the Tax Exemption on a yearly basi
eligible;
iperties that are still eligible to receive
rage year that most properties became
WHEREAS, the property at 401 W.'LancasterAvenue became eligible to receive the Tax
Exemption on January 1, 1996, but has yet to be rehabilitated or renovated in any material fashion;
WHEREAS, Ike remainingten (10) properties have not made the annual application to the
appraisal district a ,therefore, have not received the Tax Exemption after initially becoming
eligible;
WHEREAS, the City Cou rail desires to cancel the Tax Exemption for the properties listed
below in Section 1 of this Ordinance because the Tax Exemption for each of these properties has
failed to fulfill its stated purpose of encouraging historic preservation through stabilization,
rehabilitation, or renovation; and
kk *01
WHEREAS; canceling the historic site tax exemption for each of the properties listed in
this ordinance does not preclude the owners of any such properties from applying for the City's
rehabilitation incentives under the current Historic Preservation Ordinance.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF FORT WORTH, TEXAS, THAT:
Ordinance No.
Page 2 of 4
SECTION 1.
City Council hereby cancels the Tax Exemption for the following properties, such that they
will no longer be eligible to receive a City ad valorem tax exemption equal to all of the assessed
value of the historically -designated structures:
1. 401 W. Lancaster Avenue (Ordinance No. 12262)
2. 608-610 Main Street (Ordinance No. 13353)
3. 9121 Heron Avenue (Ordinance No. 12262)
4. 131 E. Exchange Avenue (Ordinance No. 12262)
5. 1200 & 1212 E. Lancaster Avenue (Ordinance No 1
6. 201 W. Vickery Boulevard (Ordinance No. 1389
7. 306 W. Cannon Street (Ordinance No. 15287)
8. 308 W. Cannon Street (Ordinance No. 15
9. 908 E. 3rd Street (Ordinance No. 12262)
10. 655 May Street (Ordinance No. 15287)
11. 303 Crump Street (900 E. 2nd Street) (Ordinan o. 1 2)
SNoon
2.
The cancellation of the Tax oaec4ernber
ch of the properties listed above in Section 1
shall be effective on December 31,of the properties listed above in Section 1 will be
eligible to receive the Tax Exemption 31, 2019.
lb VVIr N 3
Nothing contained herein is intended to affect the zoning classification for any of the
properties
MEN11h.-1
y
SECTION 4.
This ordinanY20,
cumulative of all provisions of ordinances of the Code of the City of
Foxt Worth, Texas, amended, except wherethe provisions of this ordinance are in direct
confect with the prouch ordinances and such Code, in which event conflicting provisions
of such ordinances and such Code are hereby repealed.
SECTION 5.
It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences,
paragraphs and sections of this ordinance are severable, and, if any phrase, clause, sentence, paragraph
or section of this ordinance shall be declared unconstitutional by the valid judgment or decree of any
court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases,
Ordinance No.
Page 3 of 4
clauses, sentences, paragraphs and sections of this ordinance, since the same would have been enacted
by the City Council without the incorporation in this ordinance of any such unconstitutional phrase,
clause, sentence, paragraph or section.
SECTION 6.
All rights and remedies of the City of Fort Worth, Texas, are expressly s ed as to any and
all violations of the provisions of the Code of the City of Fort Worth, or an e ordinances of
the City, that have accrued at the time of the effective date of this ordinance • d, as t uch accrued
violations and all pending litigation, both civil and criminal, whether pendin o o no under
such ordinances, same shall not be affected by this ordinance, but may be pr ted un final
disposition by the courts.
SECTION 7.
All other provisions of the Code of the City of Fort Worth, as A
ll remain in full
force and effect, save and except as amended by this ordinalVe. �
This ordinance shall take effect
APPROVED AS TO FORM
Assistant City
Date:
ADOPTED:
EFFECTIVE:
Ordinance No.
Page 4 of 4
ON 8.
as regiWdd by law, and it is so ordained.
ATTEST:
Mary J. Kayser, City Secretary