(a) 
Pursuant to Texas Tax Code sec. 11.13(d) and (e), $75,000.00 of the assessed value of a residence homestead owned by a person 65 years of age or older as of January 1st of the tax year shall be exempt from city ad valorem taxes if the owner of the residence homestead, or one of the spouses if the residence homestead is owned by a married couple, files an exemption application with the chief appraiser of the county central appraisal district in accordance with Texas Tax Code sec. 11.43 and is determined to qualify for said exemption.
(b) 
Pursuant to Texas Tax Code sec. 11.13(d) and (e), $75,000.00 of the assessed value of the residence homestead of a disabled person who is disabled as of January 1st of the tax year shall be exempt from city ad valorem taxes upon the owner of the residence homestead, or one of the spouses if the residence homestead is owned by a married couple, files an exemption application with the chief appraiser of the central appraisal district in accordance with Texas Tax Code sec. 11.43 and is determined to qualify for said exemption.
(c) 
A disabled person who is 65 year of age or older may not receive both the exemption provided in subsection (a) and in subsection (b) of this section, but may elect which exemption to receive.
(d) 
Any person who makes a false affidavit in claiming a residence homestead exemption provided by this section and who was determined to be qualified for said exemption based on the false information shall be subject to all penalties, interest, and attorney fees that may accrue for the failure to timely pay ad valorem taxes to the city pursuant to this code and the Texas Tax Code, in addition to other applicable criminal and civil penalties.
(e) 
For purposes of this section, "residence homestead" shall have the meaning set forth in Texas Tax Code sec. 11.13(j)(1).
(f) 
For purposes of this section, "disabled" shall have the same meaning set forth in Texas Tax Code sec. 11.13(m).
(Ordinance 2017-1228 adopted 7/25/17)
(a) 
"Travel trailer" shall have the same definition as currently stated in V.T.C.A. Tax Code section 11.142 as it now exists or may hereafter be amended.
(b) 
Travel trailers, whether real or personal property, shall be exempt from taxation if on January 1 of the applicable tax year the travel trailer is registered in this state in compliance with V.T.C.A. Transportation Code ch. 502 and the travel trailer is not held or used for the production of income.
(1999 Code, sec. 82-4)