(a) 
Granted; exception.
Persons who have attained the age of 65 years or older on or before January 1 of any year shall be granted a homestead tax exemption to be an amount equal to the homestead tax exemption granted by Harris County; provided, however, that where the ad valorem tax has heretofore been pledged for the payment of any debt, the taxing officers of the city shall have 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) 
Proof of entitlement.
In order to obtain the benefit of the exemption in subsection (a) of this section, the owner shall, between January 1 and April 30 of each year, file with the tax assessor-collector a sworn inventory of such property owned on January 1 of each year for which the exemption is claimed, and shall initially furnish proof of age by certified copy of his birth certificate or, if such person does not have a certificate of birth, then by the affidavit of two persons at least five years older than the exemption claimant with actual knowledge of the date and place of birth and by the original or certified copy of any two of the following documents, which must be at least five years old:
(1) 
Social security record;
(2) 
Federal census record;
(3) 
State census record;
(4) 
Own child’s birth certificate;
(5) 
Original birth notice in newspaper;
(6) 
School record;
(7) 
Insurance policy;
(8) 
Lodge record;
(9) 
Military record;
(10) 
Passport;
(11) 
Marriage record;
(12) 
Hospital record;
(13) 
Voter’s registration record;
(14) 
Church baptismal record;
(15) 
Employment record;
(16) 
Physician’s record.
(1973 Code, secs. 28-6, 28-7; 1991 Code, secs. 29-6, 29-7; Ordinance 09-661, sec. 1, adopted 10/9/08; 2007 Code, secs. 40-6, 40-7)
Persons holding a disability status under the United States social security laws shall be granted a homestead tax exemption as follows:
(1) 
For persons having been declared disabled according to social security laws and regulations, who hold documentary proof thereof from the federal Social Security Administration, an exemption in an amount equal to the homestead tax exemption granted by Harris County is hereby granted.
(2) 
Applicants for the exemption must apply for the exemption each year between January 1 and April 30, and must produce documentary proof of such disability dated not over six months prior to date of application.
(3) 
Applicants must produce documentary proof that the property for which exemption is sought is the residence homestead of the applicant, consisting of a copy of the applicant’s recorded deed and an affidavit testifying to residence such as will satisfy the requirements of the homestead law of the state.
(1973 Code, sec. 28-7.1; 1991 Code, sec. 29-8; Ordinance 09-661, sec. 1, adopted 10/9/08; 2007 Code, sec. 40-8)
(a) 
It shall be the declared policy of the city that the expenses of maintaining records on delinquent taxes owed to the city and of collecting such taxes, now an unfair burden on the general revenue and the taxpayers who pay on time, should be borne instead by the delinquent properties and their owners who are responsible for causing such expenses; and to effectuate this policy the city hereby orders that such costs be charged against the delinquent properties and their owners as collection expenses as herein provided, and the same are hereby made a part of the tax liens against the delinquent property to which each such cost is attributable.
(b) 
Whenever any delinquent taxes owed to the city are collected, by suit or otherwise, the city’s tax assessor-collector shall charge a fee as set forth in the fee schedule in appendix A of this code for each year listed on each receipt issued for such tax payments, this charge to be a collection expense and collected at the time of payment of the delinquent taxes.
(c) 
Whenever any accounts for delinquent taxes owed to the city are placed in the hands of its attorney for collection, the city’s tax assessor-collector shall furnish all affidavits, certified copies of records of the city’s tax office and such other evidence as may be in his possession by virtue of such office and which are requested by the city’s attorney. The tax assessor-collector shall collect a cost or charge as set forth in the fee schedule in appendix A of this code for each affidavit, each certified copy of records and any other item of evidence furnished upon request, this cost to be a collection expense which shall be collected at the time of payment of the delinquent taxes, before or after suit.
(d) 
Whenever certified copies of records of other governmental agencies are needed for preparing, filing and/or prosecuting suits and claims for delinquent taxes and these are obtained by or for the city’s attorney, the actual costs charged for such certified copies by the governmental agencies furnishing them shall be collection expenses and shall be collected at the time of payment of the delinquent taxes, before or after suit.
(e) 
All taxes, penalties, interest and costs owed to the city are required by law to be paid in cash. At its sole discretion and as a convenience to property owners, the city may accept checks, money orders or drafts in payment of these obligations, but all such checks and other items are received subject to final payment in cash as required by law. If any check or other item is returned because of insufficient funds or for any other reason, the city shall be entitled to and shall collect a collection expense charged in an amount to be fixed from time to time in motions duly approved by the city council. The collection expense provided for in this section shall be as set forth in the fee schedule in appendix A of this code for each time a check or other item is returned unpaid.
(f) 
The city’s designated attorney, whether a salaried lawyer employed by the city or an attorney retained under a delinquent tax collection contract, shall assist, by suit or otherwise, in the collection of delinquent taxes owed to the city, and to recover such costs, the city shall be entitled to and shall collect a collection expense of 20 percent of the delinquent taxes and penalty, including any interest owed, due on a suit and/or foreclosure sale. As to payment of taxes delinquent and owing from the most current year, the collection expense as to that year shall be added as specified in this subsection (f) at the maximum of 20 percent only in the following percentages and in the following months of the calendar year next succeeding the year for which taxes are due during which payment is made:
(1) 
February: Zero percent;
(2) 
March: Three percent;
(3) 
April: Six percent;
(4) 
May: Nine percent;
(5) 
June: 12 percent;
(6) 
July and thereafter: 20 percent.
(g) 
If any provision of this section or the application thereof to any person or circumstances is held to be invalid, such invalidity shall not affect other provisions or applications of this section which can be given effect without the invalid provision or application, and to this end the provisions of this section are declared to be severable. It is further specifically provided that if any of the collection expenses herein provided ever should be determined upon final adjudication to be in excess of the amount allowed by law, the same as if such maximum amount had been specifically ordained herein in words and figures [sic].
(h) 
If it ever should be determined by a final adjudication that this action should have been in some form other than an ordinance, then and in that event, the above and foregoing shall be considered to have been passed, approved and adopted by the city council as a resolution or an order or in whatever form is legally necessary under V.T.C.A., Tax Code title 3, or any other applicable statute, to impose the charges above specified.
(i) 
The city shall have all rights and remedies in the collection of delinquent taxes provided by the state Tax Code, it being the intent of the city to augment and not abrogate the rights provided to the city under the constitution and all other applicable statutes.
(1973 Code, sec. 28-8; 1991 Code, sec. 29-9; Ordinance 04-588 adopted 4/22/04; 2007 Code, sec. 40-9; Ordinance adopting 2022 Code)
All of the property described in the Texas Constitution, article VIII, section 1-j, shall be fully taxable in the city.
(1991 Code, sec. 29-11; Ordinance 90-434, sec. 1, adopted 12/14/89; 2007 Code, sec. 40-11)
The goods-in-transit, as defined in V.T.C.A., Tax Code section 11.253(a)(2), as amended by House Bill 621, enacted by the 80th Texas Legislature in Regular Session, shall continue to be taxed by the city.
(Ordinance 07-649, sec. 2, adopted 9/27/07; 2007 Code, sec. 40-13)