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Res 2026-017 Approving the City of San Marcos Historic Preservation Plan
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Res 2026-017 Approving the City of San Marcos Historic Preservation Plan
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4/8/2026 11:24:01 AM
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Approving
Number
2026-017
Date
2/3/2026
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t �= <br />CASE STUDY: <br />AUSTIN, TEXAS HISTORIC PRESERVATION INCENTIVES <br />Program Description Eligibility Requirements <br />Tax <br />Abatement <br />Historic <br />Districts <br />Offers abatement of 100% of City property taxes <br />assessed on the added value of a property as a <br />result of a rehabilitation that complies with any <br />applicable design standards. <br />Contributing resources in local <br />historic districts <br />Offers annual tax exemption to owners of <br />historic landmarks that file an annual application <br />Local Historic Landmark <br />Tax <br />Exemption <br />and maintain their property to certain standards. <br />Individual NRHP property <br />Historic <br />If a property is a homestead that was designated <br />Recorded Texas Landmark <br />Landmarks <br />as a landmark after 2004 and/or has changed <br />ownership since 2004, the exemption is capped <br />State Antiquities Landmark <br />at $8,500 annually. <br />For -profit, government, or <br />Heritage <br />Grants up to $250,000 for historic properties <br />l <br />nonprofit applicant registered <br />p 9 <br />Preservation <br />that attract out-of-town tourists. Funding can <br />as a City vendor <br />Grant <br />be used for capital work, signage, planning, <br />marketing, and education projects. <br />Designated historic landmark <br />operating as tourist attraction <br />Increases allowable floor -to -area ratio (FAR) <br />Home built in 1960 or earlier <br />Preservation <br />when an older home is preserved, making space <br />Preserve 100% of street -facing <br />Bonus <br />for up to two additional housing units. Recent <br />facade <br />code changes raised the FAR cap from 0.55 to <br />Preserve at least 50% of <br />0.65 for qualifying projects. <br />original structure <br />COMPARISON OF LOCAL TAX INCENTIVES <br />FORT <br />Tax Exemption: up to 100% property tax exemption for 10 years on substantial <br />WORTH <br />rehabilitation of designated historic properties. <br />Tax exemption for a rehabilitation equal or more than 50% of the improvement value. <br />GALVESTON <br />35% exemption on city property taxes for five years for all new individual landmarks and <br />new historic districts. <br />25% exemption on city property taxes for five years for all new conservation districts. <br />Tax exemption for a rehabilitation that costs at least 10% of the improvement value and <br />extends the life of a local landmark. <br />NEW <br />20% reduction in city assessed ad valorem taxes for properties located within a locally <br />BRAUNFELS <br />designated historic district. <br />Reduced exemptions with COA approval (e.g., 50% for rehabilitation/maintenance; 5 <br />years at 100% for compatible new construction) <br />10-year 20% tax exemption for owner occupied homes in new historic districts (with the <br />SAN <br />possibility to extend five years). <br />ANTONIO <br />10 years tax-free for qualifying low-income rental properties. <br />CITY HISTORIC PRESERVATION GOALS 135 <br />
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