In 1992, the Florida state constitution was amended to allow municipalities the option of offering ad valorem tax exemptions on improvements to historic properties. The purpose of providing this exemption was to stimulate the revitalization of historic properties and to ease the burden of maintaining these properties.
In September 1993, the City of Tampa adopted Ordinance #93-137 creating such a tax exemption. The properties which qualify for the exemption are those designated as local landmarks or as contributing properties in a local historic district. The Barrio Latino Commission (BLC) reviews applications for exemptions for those properties within the Ybor City Historic District. The Architectural Review Commission (ARC) reviews applications for exemptions for properties in any other locally designated historic district in the city and for any locally designated landmark in the city.
There are a number of tax incentives available to encourage the restoration and preservation of historic properties. Below you will find a program overview on the process of the Historic Preservation Ad Valorem Tax Exemption and the Submission Requirements, Checklist, Application Forms, and Instructions. Part I and Part II require one electronic version and two hard copies. These are PDF documents that can be viewed using Acrobat Reader. If you do not have Acrobat Reader installed, you must install it first.
- Historic Ad Valorem Tax Exemption Program Overview (PDF)
- Pre-Rehabilitation Instructions (PDF)
- Submittal Application and Part I-Pre-Rehabilitation Tax Application(PDF)
- Submittal Application and Part II-Post Rehabilitation Tax Application(PDF)
Links to other tax incentive programs:
- State of Florida Historic Preservation Grants
- Federal Historic Preservation Tax Credits
- Hillsborough County Historic Preservation Challenge Grant
- Community Redevelopment Agency (CRA) Facade Improvement Program (PDF)
To view an economic study on historic designations produced by the Center for Government Responsibility (CGR), University of Florida - Levin College of Law Center for Urban Policy Research, Rutgers University.
The PDF document can be viewed using Acrobat Reader. If you do not have Acrobat Reader installed, you must install it first.