The information provided below is a summary of Ordinance 97-49. For complete details and requirements, refer to Ord. 97-49 & Ord. 2017-12

Purpose

• Provide a positive financial incentive for the designation of DeLand Historic Districts and Landmarks as provided in Section 33-34 of the Land Development Regulations of the City of DeLand;
• Encourage more restoration, rehabilitation, and renovation of designated historic buildings and structures in DeLand;
• Stabilize and improve property values, and enhance the property tax base of the City of DeLand, thereby enhancing improvement of designated historic buildings and structures; and
• 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.

Outline

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

* 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.

How to apply

The application consists of three (3) parts as outlined in the Ordinance 1997-49 and the application instructions. 

• You will need to submit the application and all supporting documents online through the Accela Citizens Portal.
• If you do not have an account, you will need to register for an account (Accela Account Creation Instruction Sheet).
• Login to your account, and submit a Historic Tax Abatement application (Historic Preservation Review Application Instructions)

Part 1: Evaluation of Property Eligibility

• 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
• Any property identified 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:

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

The Local Register of Historic Places application requires review by City Staff, Historic Preservation Board, and City Commission. If the property is already on the Local Register of Historic Places then this part requires review by City staff.

Part 2: Description of Improvements/Preconstruction application

Determine that the proposed improvements are or are not consistent with the definition of "qualifying improvement" (outlined below), Secretary of the Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings and the criteria set forth in Chapter 1A-38, F.A.C.

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.

Part 2 of the application requires review by City staff and the Historic Preservation Board.

Part 3: Request for Completed Work

Determination that the completed improvements are or are not consistent with the Part 2 (Description of Improvements) and the criteria set forth in Chapter 1A-38, F.A.C.

No final application shall be approved by City Commission unless it is accompanied by a signed Preservation Exemption Covenant.

Part 3 of the application requires review by City staff, the Historic Preservation Board, and City Commission.