PART 2. TEXAS HISTORICAL COMMISSION
CHAPTER 12. TEXAS HISTORIC COURTHOUSE PRESERVATION PROGRAM
The Texas Historical Commission (Commission) adopts amendments to the Texas Administrative Code, Title 13, Part 2, Chapter 12, §§12.5, 12.7, and 12.9 related to the Texas Historic Courthouse Preservation Program. The rules are adopted without changes to the text as published in the August 11, 2023, issue of the Texas Register (48 TexReg 4368). The rules will not be republished
Section 12.5 is revised to provide a clearer definition of "courthouse" and "historic courthouse" to align with the intention of the enabling statute that grants fund the preservation of buildings that serve or have served as the county courthouse. The definition of "historic courthouse structure" is eliminated to avoid redundancy with other definitions, and program eligibility requirements are consolidated in §12.7(a). Definitions of "full restoration" and "restoration period" are added to clarify the parameters for associated grants.
Section 12.7(d) is revised in consideration of Texas Government Code §442.0081(d)(2), which indicates that the commission will give preference to applicants providing at least 15% of the project cost but does not disallow a smaller match. The updated language allows the commission, at its sole discretion, to waive or modify the match requirements in this section.
Section 12.7(e)(3) is revised to reflect a change in the program cap from $6 million to $10 million, based on recent legislation that went into effect on September 1, 2023 (Tex. S.B. 1332, 88 Leg., R.S. (2023), to be codified at Texas Government Code §442.0083(e)). Section 12.7(j) is revised to change a program requirement to a recommendation regarding future grant applications. Section 12.7(k) is added to address construction quality issues with completed projects and requires repayment of grants for repairs to poor-quality construction if funds are later recovered through litigation or other remedies.
Section 12.9 is revised to correct grammatical and citation errors, and §12.9(c)(23) is added to create a scoring category in consideration for counties continuing to apply for funding.
No comments pertaining to these rule revisions were received during the thirty-day period following publication on August 11, 2023, in the Texas Register (48 TexReg 4368).
These amendments are adopted under the authority of Texas Government Code § 442.005(q), which provides the Commission with the authority to promulgate rules to reasonably affect the purposes of the Commission, and Texas Government Code § 442.0081(h), which authorizes the Commission to adopt rules necessary to implement the Texas Historic Courthouse Preservation Program.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on November 3, 2023.
TRD-202304063
Mark Wolfe
Executive Director
Texas Historical Commission
Effective date: November 23, 2023
Proposal publication date: August 11, 2023
For further information, please call: (512) 463-6100
The Texas Historical Commission (Commission) adopts amendments to the Texas Administrative Code, Title 13, Part 2, Chapter 13, §§13.1 - 13.3, related to the Texas Historic Preservation Tax Credit Program. The rules are adopted without changes to the text as published in the August 11, 2023, issue of the Texas Register (48 TexReg 4372). The rules will not be republished.
The adopted amendments to §§13.1 - 13.3 are to Texas Tax Code citations. Legislation for the Texas Historic Preservation Tax Credit Program has resided in Subchapter S of Chapter 171 of the code, which defines the state's franchise tax. Legislation that went into effect on September 1, 2023 moved Subchapter S from Chapter 171 into its own chapter, Chapter 172 (Tex. S.B. 1013, 88 Leg., R.S. (2023)). All language in the rules remains the same, except for seven references directly to Chapter 171 of the Texas Tax Code. These references to the Texas Tax Code located in Sections 13.1, 13.2, and 13.3 now reference Chapter 172.
No comments pertaining to these rule revisions were received during the thirty-day period following publication on August 11, 2023, in the Texas Register (48 TexReg 4372).
These amendments are adopted under the authority of Texas Government Code §442.005(q), which provides the Commission with the authority to promulgate rules to reasonably effect the purposes of the Commission, including the Commission's oversight authority regarding the Texas Historic Preservation Tax Credit Program and under Texas Tax Code §171.909 which authorizes the Commission to adopt rules necessary to implement the Tax Credit for Certified Rehabilitation of Certified Historic Structures under the Texas Franchise Tax.
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on November 3, 2023.
TRD-202304065
Mark Wolfe
Executive Director
Texas Historical Commission
Effective date: November 23, 2023
Proposal publication date: August 11, 2023
For further information, please call: (512) 463-6100