(a)
From and after January 1, 1981, seventeen thousand five hundred dollars
($17,500.00) of the assessed taxable value of all residence homesteads
of married or unmarried adults, male or female, including those living
alone, who are age sixty-five (65) or over, shall be exempt from all
taxation for all city purposes; provided, however, that where the
ad valorem tax has heretofore been pledged for a payment of any debt
the taxing officers of the city shall have the authority to continue
to levy and collect the tax against the homestead property at the
same rate as the tax so pledged until the debt is discharged, if the
cessation of the levy would impair the obligation of the contract
by which the debt was created.
(b)
In order to secure the benefit of the exemption, the owner shall
file an exemption application form with the chief appraiser of Jefferson
County Appraisal District.
(c)
From and after January 1, 1981, seventeen thousand five hundred dollars
($17,500.00) of the market value of the residence homestead of any
person who is disabled shall be exempt from all taxation for city
purposes.
(d)
Disabled as used herein means under a disability for purposes of
payment of disability insurance benefits under federal old-age, survivors,
and disability insurance.
(e)
In order to secure the exemption, the disabled owner shall file an
exemption application form with the chief appraiser of Jefferson County
Appraisal District.
(f)
An eligible disabled person who is also sixty-five (65) years of
age older may not receive both the disability and the elderly exemption
but may choose either.
(1958 Code, sec. 34-1.1; Ordinance 75-55, sec. 1, adopted 9/2/75; Ordinance 76-4, sec. 1, adopted 1/6/76; Ordinance 78-97, sec. 1, adopted 9/26/78; Ordinance 79-80, sec. 1, adopted 10/2/79; Ordinance 79-95, sec. 1, adopted 11/20/79; Ordinance 81-61, sec. 1, adopted 8/4/81; 1978
Code, sec. 25-20; Ordinance 07-061, sec. 4, adopted 6/5/07)
A person who fails to pay an ad valorem tax assessed by the
city on or before its due date is subject to the delinquency [penalties
and interest] provided in chapter 33 (Delinquency) of the Texas Tax
Code.
(1958 Code, sec. 34-10; 1978 Code,
sec. 25-27; Ordinance 07-061, sec.
6, adopted 6/5/07)
Leased motor vehicles, as defined in Tax Code section 11.252,
leased within the city are subject to taxation. The exemption from
taxation provided by Tax Code section 11.252 shall not apply to such
vehicles and shall not apply to the city as provided in Tax Code section
11.252.
(Ordinance 01-101, sec. 1, adopted 12/18/01; 1978 Code, sec. 25-71; Ordinance 07-061, sec. 11, adopted 6/5/07)
