The town hereby provides for participation in the Dallas County Appraisal District. The said appraisal district shall be authorized to perform all appraisal, assessment, and collection functions required under the state Property Tax Code. Administration of property taxes shall be in accordance with the state Property Tax Code except for local options authorized under the said code as provided for in this division.
(1992 Code, sec. 1.1006; 2006 Code, sec. 11.106)
(a) 
All ad valorem taxes shall become due and payable on October 1 of each tax year and all ad valorem taxes for such year shall be delinquent after January 31 of the following year.
(b) 
There shall be no discount for payment of taxes prior to said January 31.
(c) 
If any person fails to pay the ad valorem taxes on or before the 31st of January aforesaid, there shall accrue interest as provided by section 33.01 of the Texas Property Tax Code. If any person fails to pay the ad valorem taxes on or before said date, penalties in addition to interest shall also accrue in accordance with section 33.01 of the Texas Property Tax Code.
(1992 Code, sec. 1.1001; 2006 Code, sec. 11.101)
(a) 
A delinquent tax incurs a penalty of six percent of the amount of the tax for the first calendar month it is delinquent plus one percent for each additional month or portion of a calendar month the tax remains unpaid prior to July 1 of the year in which it becomes delinquent. A tax that remains delinquent on or after July 1 of the year in which it becomes delinquent incurs a total penalty of twelve percent (12%) of the amount of the delinquent tax, without regard to the number of months the tax has been delinquent. Additionally, a delinquent tax accrues interest at a rate of one percent for each month or portion of a month the tax remains unpaid. Interest payable under this section is to compensate the town for revenue lost because of the delinquency.
(b) 
The town may contract with a private attorney or law firm for collection pursuant to section 6.30(c) of the Texas Property Tax Code. The attorney’s compensation may not exceed twenty percent (20%) of the amount of delinquent tax, penalty, and interest collected. An additional penalty on delinquent taxes for tax years 2007 and subsequent years is hereby authorized and imposed, as provided by section 33.11, Texas Property Tax Code, in the amount of 20% of the delinquent tax, penalty and interest if the tax becomes delinquent on February 1 of a year and remains delinquent on the 60th day thereafter.
(c) 
The tax assessor/collector of the town shall deliver a notice of delinquency and of the penalty imposed herein to the property owner at least thirty (30) and not more than sixty (60) days before July 1 of the year in which the tax becomes delinquent. If the town authorizes the collection of delinquent tangible personal property taxes pursuant to section 33.11 of the Texas Property Tax Code the tax assessor/collector shall send a notice of penalty to the property owner owing the delinquent personal property tax. This notice shall be sent at least thirty (30) and not more than sixty (60) days prior to the penalty date, which is 60 days after the February 1 delinquency date.
(Ordinance 480 adopted 1/28/08; 2006 Code, sec. 11.102)
(a) 
Exemption authorized; amount.
Upon compliance with all requirements of this article and all other applicable laws and resolutions, sixty-five thousand dollars ($65,000.00) of the appraised value of residence homesteads of persons 65 years of age or older shall be exempt from ad valorem taxes levied by the town.
(b) 
Effective date.
Such exemption shall be effective as to such residence homesteads as may qualify hereunder from and after January 1, 1974. Eligibility for such exemption shall be determined each year as of January 1 of such year.
(c) 
Application for exemption.
The exemption provided for by this section shall not be allowed unless the person claiming such exemption shall file with the chief appraiser for the Dallas County Appraisal District, during the year for which such exemption is claimed, documentary proof of age satisfactory to the chief appraiser and a sworn claim for such exemption, describing the property for which exemption is sought, on forms prescribed by the chief appraiser, giving complete information as provided for by such forms. In the event of good cause shown to the satisfaction of the chief appraiser, late applications may be accepted, but no later, in any event, than ten (10) days prior to time for submission of assessment rolls to the board of equalization. After the filing of such proof of age and claim for exemption, the chief appraiser may, if he/she 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 obtain such exemption. An exemption provided by this section, once allowed, need not be claimed in subsequent years and the exemption applies to the property until it changes ownership or the person’s qualification for the exemption changes.
(d) 
Determination of eligibility by chief appraiser.
After said application, all necessary proof and any other necessary information has been filed, the chief appraiser shall determine eligibility for such exemption. The determination of the chief appraiser shall be final and the property in question shall be placed on the tax rolls of the town in accordance with such determination. However, in the event the chief appraiser 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. Appeal of this determination may be made to the appraisal review board pursuant to chapter 41, Texas Property Tax Code.
(e) 
Limitations of exemption.
The exemption authorized herein shall extend only to a residential homestead as same may be defined by the laws of the state. Such exemption 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 1 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.
(f) 
Determination date for exemption.
January 1 of each tax year shall be the determinative date for eligibility for such exemption and qualification therefor shall be determined each year as of that date. Determination of eligibility for such exemption shall be for only the year in question with each subsequent year requiring application and determination of the exemption provided for in this section for any taxable year either in the event of qualification or disqualification of either any applicable person or property for such exemption after January 1 of the applicable year.
(1992 Code, sec. 1.1003; Ordinance 424, sec. 2, adopted 5/22/06; 2006 Code, sec. 11.103)
The town adopts the limitation on the amount of ad valorem taxes that the town may impose against the residence homestead of a person who is 65 years of age or older provided in article VIII, section 1-b(h) of the Texas Constitution. Upon compliance with all requirements of this article and all other applicable laws and resolutions, the total amount of ad valorem taxes that the town may impose against the residence homestead of a person who is 65 years of age or older shall be calculated as provided in section 11.261 of the Texas Tax Code, or any successor to that section.
(Ordinance 425, sec. 2, adopted 6/22/06; 2006 Code, sec. 11.107)
Upon compliance with all requirements of this article and all other applicable laws and resolutions, sixty-five thousand dollars ($65,000.00) of the appraised value of residence homesteads of persons who are disabled, as that term is defined in section 11.13(m) of the Texas Tax Code, or an applicable successor provision, shall be exempt from ad valorem taxes levied by the town.
(Ordinance 428, sec. 2, adopted 6/12/06; 2006 Code, sec. 11.108)
The town adopts the limitation on the amount of ad valorem taxes that the town may impose against the residence homestead of a person who is disabled provided in article VIII, section 1-b(h) of the Texas Constitution. Upon compliance with all requirements of this article and all other applicable laws and resolutions, the total amount of ad valorem taxes that the town may impose against the residence homestead of a person who is disabled shall be calculated as provided in section 11.261 of the Texas Property Tax Code, or any successor to that section. In this section, “disabled” has the same meaning as is applicable under the Texas Property Tax Code.
(Ordinance 429, sec. 2, adopted 6/12/06; 2006 Code, sec. 11.109)
Disabled veterans shall receive a tax exemption ranging from five thousand dollars ($5,000.00) to twelve thousand dollars ($12,000.00) based upon the percentage of disability.
(1992 Code, sec. 1.1004; Ordinance adopting 2006 Code; 2006 Code, sec. 11.104)
Goods-in-transit, as defined by section 11.253(a)(2) of the Texas Tax Code, shall be taxable by the town, beginning in tax year 2008. The exemption prescribed by section 11.253(b) shall not apply to the town.
(Ordinance 476 adopted 11/12/07; 2006 Code, sec. 11.110)
In addition to any other exemptions provided by state law or town ordinance, the owner of a residence homestead who makes application therefor shall be entitled to an exemption for the 2023 tax year and all future tax years, unless revised, from town ad valorem taxation of an amount equal to twenty percent (20%) of the appraised value.
(Ordinance 2023-06 adopted 6/26/2023)