Ad Valorem Tax Exemption for Historic Properties

Historic Preservation Property Tax Exemption Ordinance 

The owners of qualifying properties who have met all requirements outlined within Ordinance 97-49 shall receive an exemption of one hundred percent (100%) of the increase in assessed value of ad valorem taxes levied by the City of DeLand which result from the restoration, renovation or rehabilitation of such buildings or structures for the duration of the exemption period.

The amount of exemption shall be determined by the Property Appraiser for the County of Volusia based on the typical post-construction inspection and appraisal.

The exemption period shall be ten (10) years beginning January 1, once all criteria outlined within Ordinance 97-49, Section 5 is met.

The Purpose of this Ordinance is to:

1. Provide a positive financial incentive for the designation of DeLand Historic Districts and Landmarks as provided in Article 4, Overlay and Floating Zones, Part 33-34 of the Land Development Regulations of the City of DeLand;
2. Encourage more restoration, rehabilitation, and renovation of designated historic buildings and structures in DeLand;
3. Stabilize and improve property values, and enhance the property tax base of the City of DeLand, therby enhancing improvement of designated historic buildings and structures; and
4. Improve the appearance of designated Historic Districts and Landmarks in the City of DeLand, thereby enhancing their appeal as places to live, work and visit.

Eligible Property:

1. Any individual property listed on the Local Register of Historic Places as defined by Article 4, Overlay and Floating Zones, Part 33-34, Land Development Regulations of the City of DeLand; OR
2. Any property identifies as a contributing property located within the boundaries of a historic district so listed on the Local Register of Historic Places as defined by Article 4, Overlay and Floating Zones, Part 33-34 Land Development Regulations of City of DeLand.

In addition to meeting one of the above criteria, in order to be considered an "Eligible Property," the following must apply:

1. The property must have been renovated, after the date of adoption of this Ordinance, to the extent that the assessed value of the structure, as defined herein, must have increased twenty-five percent (25%) or more

Qualifying Improvement:

Any change in the condition of an eligible property brought about by the expenditure of labor and purchase of materials that results in restoration, renovation or rehabilitation of said property in keeping with the design criteria established for the purposes of this exemption. This shall include, specifically, interior or exterior work, and the construction of additions or accessory buildings or structures. 

How to apply:

The City of DeLand uses the Accela Citizens Portal for all applications. 

• Register for an account under New Users (Accela Account Creation Instruction Sheet)
• Follow these instructions to select the correct application - Historic Tax Abatement Instructions

For complete definitions, criteria, requirements, etc., please review the below Ordinances: