Assessment and collection of ad valorem taxes shall be governed by the state Property Tax Code unless otherwise provided for in this Code of Ordinances.
(1999 Code, sec. 1.401)
(a) 
The city adopts the additional twenty percent (20%) penalty to defray the costs of collection of delinquent taxes by the city as authorized by Texas Property Tax Code, sections 33.07, 33.08, and 33.11, as amended, for the 2016 tax year and each succeeding year hereafter. This penalty shall be in addition to any penalty and interest owed the city for the delinquent taxes pursuant to section 33.01 of the Texas Property Tax Code, as amended.
(b) 
The city's tax assessor and collector shall deliver a notice of delinquency and of the penalty imposed in accordance with this section to the property owner in accordance with the requirements of sections 33.07, 33.08, and 33.11 of the Texas Property Tax Code, as amended.
(c) 
This section constitutes official action of the governing body of the city to impose an additional penalty for tax collection costs as provided in sections 33.07, 33.08, and 33.11 of the Texas Property Tax Code, as amended.
(Ordinance 2785 adopted 1/23/17)
All of that certain tangible personal property known as freeport goods described in the Texas Constitution, article VIII, section 1-j, shall be fully taxable in the city beginning January 1, 1990, and all years thereafter, and the exemption provided by said article VIII, section 1-j, shall not apply to such property in the city.
(1999 Code, sec. 1.403)
Goods in transit, as defined by section 11.253 of the Texas Tax Code, as amended by the 82nd Texas Legislature, shall remain subject to taxation by the city.
(Ordinance 2519 adopted 11/14/11)
(a) 
For each qualifying residence homestead in the city there is exempted from taxation by the city twenty percent (20%) of the appraised value of the residence homestead. This exemption is given in accordance with V.T.C.A. Tax Code section 11.13, the terms of which, to the extent they apply to the exemption hereby granted, are adopted as part of this section. This exemption is in addition to any other exemption provided by state or federal law or by the ordinances of the city.
(b) 
For purposes of this section, the term “residence homestead” shall have the same meaning as found in V.T.C.A., Tax Code section 11.13.
(c) 
To receive the residence homestead exemption granted hereunder, those who have not heretofore applied for and received a homestead exemption for their residence homestead in the city shall, prior to receiving the exemption, apply to the chief appraiser of the appraisal district in which the property is located for the residence homestead exemption in accordance with V.T.C.A., Tax Code section 11.43, and such application is granted.
(d) 
This section shall become effective immediately upon its adoption, and the exemption hereby granted shall become effective for the 2010 tax year.
(1999 Code, sec. 1.404)
(a) 
The buildings, real property and tangible personal property of those qualified organizations engaged primarily in performing charitable functions are exempted from ad valorem taxation as provided in Texas Tax Code section 11.184.
(b) 
The exemption provided by this section shall apply only to the property of those organizations certified by the Waller County Appraisal District as a qualified charitable organization.
(c) 
This section shall become effective immediately and the exemption adopted hereby shall apply to taxes imposed for the year 2002 and each successive tax year thereafter until the exemption is repealed by action by the city council.
(1999 Code, art. 1.2300)
Upon compliance with all the requirements of this division and all other applicable laws and ordinances, one hundred thousand dollars ($100,000.00) of the assessed value of residence homesteads of persons who are (i) sixty-five (65) years of age or older; or (ii) disabled [is exempted from ad valorem taxation], disability meaning:
(1) 
Inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than twelve (12) months; or
(2) 
In the case of an individual who has attained the age of fifty-five (55) and is blind (within the meaning of “blindness” as defined in section 216(i)(1) [42 USC 416(i)(1)], inability by reason of such blindness to engage in substantial gainful activity requiring skills or abilities comparable to those of any gainful activity in which he has previously engaged with some regularity and over a substantial period of time.
(1999 Code, sec. 1.501; Ordinance 2799 adopted 5/22/17)
Such exemptions shall be effective as to such residence homesteads as may qualify hereunder from and after January 1, 1978. Eligibility for such exemptions shall be determined each year as of January 1st of such year.
(1999 Code, sec. 1.502)
The exemptions provided for by this division shall not be allowed unless the person claiming such exemption shall file with the city tax assessor-collector, between January 1st and April 30th of the year for which such exemption is claimed, documentary proof of age or disability satisfactory to the tax assessor-collector and sworn claim for such exemption, describing the property for which exemption is sought, on forms prescribed by the tax assessor-collector, giving complete information provided for on such forms. In the event of good cause shown to the satisfaction of the tax assessor-collector, late applications may be accepted, but no later, in any event, than ten (10) days prior to the time for submission of assessment rolls to the board of equalization. After the filing of such proof of age or disability and claim for exemption, the tax assessor-collector may, if he deems it necessary, request further information in order to determine eligibility for such exemption, which such information shall be provided by the applicant as a prerequisite to obtaining such exemption. Such application for exemption shall be made annually for each year that such exemption is sought.
(1999 Code, sec. 1.503)
After said application, all necessary proof and any other necessary information has been filed, the tax assessor-collector shall determine eligibility for such exemption. The determination of the tax assessor-collector shall be final and the property in question shall be placed on the tax rolls of the city in accordance with such determination. However, in the event the tax assessor- collector should deny such application for exemption, notice shall be given to the applicant within ten (10) days of such determination, and in any event no later than the submission of all assessment lists to the board of equalization. However, there shall be no appeal of the tax assessor-collector's determination.
(1999 Code, sec. 1.504)
The exemption authorized hereby shall extend only to a residential homestead as same may be defined by the laws of the state. Such exemptions shall be allowed only if the property in question is, in fact, the residential homestead of the applicant and such person has attained the age of sixty-five (65) years on January 1st of the taxable year in question. The exemption shall be granted if one spouse has attained the age of sixty-five (65) years on such applicable date even though the other has not attained such age.
(1999 Code, sec. 1.505)
January 1st of each taxable year shall be the determining date for eligibility for such exemption and qualification therefor shall be determined each year as of that date. Determination of the eligibility for such exemption shall be for only the year in question with each subsequent year requiring application and determination of eligibility as provided herein. There shall be no proration of the exemption provided for in this division for any taxable year, either in the event of qualification or disqualification of either or any applicable person or property for such exemption after January 1st of the applicable year.
(1999 Code, sec. 1.506)