Montgomery council adopts ordinance updating partial ad valorem exemption for historic structures

The Montgomery City Council on Jan. 13 passed an ordinance amending Chapter 82 of the City Code to clarify the partial ad valorem tax exemption for historically significant structures.

Staff said the ordinance updates include clarifications that applicants must apply annually so the city can verify receipts and confirm eligibility; language was revised to match county terminology and to clarify residency/homestead requirements tied to preservation eligibility. Staff told council the exemption percentage remains 25 percent and that the city has already issued two letters to qualifying residents, with a third inquiry reported the same day.

Council discussed the ordinance’s addition of new section numbering (the packet referenced sections 82.95–82.98 and related insertions where prior code had reserved numbers). Staff said the changes reflect prior county language and minor wording revisions to clarify who may claim the exemption and how it is administered.

Council moved, seconded and approved the ordinance as presented.