Ad valorem taxes that remain delinquent on July 1st of the year in which they become delinquent shall incur an additional penalty to defray costs of collection, said penalty to be in the amount of fifteen percent (15%) of the amount of taxes, penalty and interest due the city, which fee shall be an authorized collection expense.
(1996 Code, art. 1.400)
(a) 
Definitions.
For purposes of this section:
Disabled.
Under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance.
Qualifying trust.
A trust:
(1) 
In which the agreement, will, or court order creating the trust, an instrument transferring property to the trust, or any other agreement that is binding on the trustee provides that the trustor of the trust or a beneficiary of the trust has the right to use and occupy as the trustor’s or beneficiary’s principal residence residential property rent free and without charge except for taxes and other costs and expenses specified in the instrument or court order:
(A) 
For life;
(B) 
For the lesser of life or a term of years; or
(C) 
Until the date the trust is revoked or terminated by an instrument or court order that describes the property with sufficient certainty to identify it and is recorded in the real property records of the county in which the property is located; and
(2) 
That acquires the property in an instrument of title or under a court order that:
(A) 
Describes the property with sufficient certainty to identify it and the interest acquired; and
(B) 
Is recorded in the real property records of the county in which the property is located.
Residence homestead.
A structure (including a mobile home) or a separately secured and occupied portion of a structure (together with the land, not to exceed 20 acres, and improvements used in the residential occupancy of the structure, if the structure and the land and improvements have identical ownership) that:
(1) 
Is owned by one or more individuals, either directly or through a beneficial interest in a qualifying trust;
(2) 
Is designed or adapted for human residence;
(3) 
Is used as a residence; and
(4) 
Is occupied as the individual’s principal residence by an owner, by an owner’s surviving spouse who has a life estate in the property, or, for property owned through a beneficial interest in a qualifying trust, by a trustor or beneficiary of the trust who qualifies for the exemption.
Trustor.
A person who transfers an interest in real or personal property to a qualifying trust, whether during the person’s lifetime or at death, or the person’s spouse.
(b) 
Exemption adopted: Disabled individuals or sixty-five and over.
As authorized by Texas Tax Code sections 11.13(d) and (e), the city council hereby adopts an allowance of a $10,000.00 homestead exemption from ad valorem taxes for city property owners sixty-five (65) years of age and over or for those adult property owners who are disabled. An eligible disabled person who is sixty-five (65) years of age or over may not receive the homestead exemption for both qualifying as “65 or over” and “disabled,” but may choose either. Each person desiring such exemption shall file an application with the county appraisal district, such application being in a form and filed at such time as shall be required by law.
(Ordinance 2019-04-08 (4C) adopted 4/8/19)
The city adopts a tax exemption status for charitable organizations. An organization claiming exempt status must obtain certification from the state comptroller declaring it eligible.
(Ordinance 06-10-02 adopted 7/8/02; Ordinance adopting Code)
In accordance with article VIII, section 1-j(b) of the Texas Constitution, the city does hereby rescind any and all prior action to tax freeport goods. The city does further exercise its authority under Texas Constitution article VIII, section 1-j(b) and exempts all tangible personal property that would otherwise be taxable under article VIII, section 1-j(b) of the Texas Constitution and section 11.251 of the Texas Tax Code. The city does hereby make the tax-exempt status of freeport goods effective as of August 19, 2013.
(Ordinance 2013-08-19 (5A) adopted 8/19/13)
Goods in transit, as defined in Texas Tax Code section 11.253(a)(2), as amended by senate bill 1, enacted by the 82nd Texas Legislature in special session, shall be exempt from property taxation by the city.
(Resolution R2013-08-05(5) adopted 8/5/13)
(a) 
Council adopts an exemption, as authorized by Texas Tax Code § 11.37, entitling qualifying persons to an exemption from taxation by the City of Rockdale a percent of the appraised value of:
(1) 
The real property the person owns and operates as a qualifying childcare facility; or
(2) 
The portion of the real property that the person owns and leases to a person who uses the property to operate a qualifying childcare facility.
(b) 
As set forth in Texas Tax Code § 11.37(g), a person cannot claim the childcare facility exemption on property they own and lease to another to operate a qualifying childcare facility if the person also claims a Texas Tax Code § 11.13 residence homestead exemption on the property or leases any part of the property to another for use as a principal residence.
(c) 
The exemption adopted by this section applies to the tax year beginning January 1, 2026, and shall automatically continue hereinafter, upon satisfactory completion of an annual certification by the applicant that the qualification requirements continue to be met due by April 1st of each calendar year, unless the Texas Tax Code § 11.37, as added by S.B. 1145 of the 88th Texas Legislature is amended or repealed.
(Ordinance 2026-04-13(5) adopted 4/13/2026)