The state Property Tax Code is hereby adopted and designated as the applicable body of statutory law for procedures relating to the assessment and rendition of property for taxation purposes, except to the extent that the same conflicts with any provision of the city charter, as amended, so that the provisions of the city charter shall govern and always be controlling in such matters involving taxation.
(1990 Code, sec. 1.202)
(a) 
It shall be the declared policy of this taxing unit (hereinafter called tax unit) that the expenses of maintaining records on delinquent taxes owed to the unit 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. To effectuate this policy, the unit hereby orders that such costs be charged against the delinquent properties and their owners as authorized collection expenses as herein provided, and the same are hereby made a part of the tax liens against the delinquent property to which such cost is attributable.
(b) 
Whenever any delinquent taxes owed to this tax unit are collected, by suit or otherwise, the unit’s tax assessor-collector shall charge a fee for each year listed on each receipt issued for such tax payments, this charge to be an authorized collection expense and collected at the time of payment of the delinquent taxes.
(c) 
Whenever any accounts for delinquent taxes owed to this tax unit are placed in the hands of its tax attorney for collection, the unit’s tax assessor-collector shall furnish all affidavits, certified copies of records of the unit’s tax office, and such other evidence as may be in his or her possession by virtue of such office and which are requested by the unit’s tax attorney, and the assessor-collector shall collect a cost or charge for each affidavit, each certified copy of records and any other item of evidence furnished upon request, this cost to be an authorized 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 unit’s tax attorney, the actual costs charged for such certified copies by the governmental agencies furnishing them shall be authorized collection expenses and shall be collected at the time of payment of the delinquent taxes, before or after suit.
(e) 
The unit’s designated tax attorney shall be compensated in an amount as authorized by state statute for collection of delinquent taxes.
(f) 
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 authorized collection expenses herein provided ever should be determined upon final adjudication to be in excess of the amount(s) allowed by any applicable law(s), then any such authorized collection expense nevertheless shall be valid and collectible for the maximum amount(s) allowed by law, the same as if such maximum amount(s) had been specifically ordained herein in words and figures.
(1990 Code, sec. 1.201; Ordinance adopting Code)
(a) 
A homestead exemption of ten (10) percent is granted to all qualified homeowners subject to the city’s property tax pursuant to the laws of the state regulating the assessing of ad valorem taxes.
(b) 
This section shall apply to the 2022 tax roll and all subsequent tax rolls unless repealed or amended by ordinance.
((Ordinance 22-062 adopted 6/28/22)
(a) 
Pursuant to the Texas Constitution and Texas Property Tax Code §11.13(d), $20,000.00 of the appraised value of the residence homestead of an individual who is 65 years of age, or older, shall be exempt from ad valorem taxes beginning tax year 2020, and continuing thereafter provided such person qualifies and makes application for the exemption in accordance with the Texas Property Tax Code.
(b) 
Pursuant to the Texas Constitution and Texas Property Tax Code §11.13(d), $20,000.00 of the appraised value of the residence homestead of an individual who is disabled shall be exempt from ad valorem taxation beginning tax year 2020, and continuing thereafter provided, such person qualifies for and makes application for the exemption in accordance with the Texas Property Tax Code.
(c) 
Effective with tax year 2021, the total amount of ad valorem taxes imposed by the city on the residence homestead of a person who is disabled or is sixty-five (65) years of age or older shall not be increased while it remains the residence homestead of that person or that person’s spouse who is disabled or sixty-five (65) years of age or older and receives a residence homestead exemption on the homestead.
(d) 
If the person who is disabled or is sixty-five (65) years of age or older dies in a year in which the person received a residence homestead exemption, the total amount of ad valorem taxes imposed on the residence homestead shall not be increased while it remains the residence homestead of that person’s surviving spouse if the spouse is fifty-five (55) years of age or older at the time of the person’s death.
(e) 
The tax limitation approved by this ordinance is transferable as permitted by Texas Tax Code § 11.261 as the same may be amended from time to time.
(f) 
Notwithstanding subsections (c) and (d), taxes on the residence homestead may be increased to the extent the value of the homestead is increased by improvements other than repairs and other improvements made to comply with governmental requirements.
(g) 
In order to maintain a proportional benefit for individuals 65 years of age and older, for individuals who are disabled, and for each qualified homestead, the city council shall review the amount of the residence homestead exemption for individuals 65 years of age or older, for individuals who are disabled, and for each qualified homestead during the city’s annual budget process.
(h) 
This exemption is subject to the express terms of the Texas Tax Code. If the relevant sections of the Texas Tax Code are amended by any act of the Texas Legislature, the terms of the Texas Tax Code shall apply to this exemption.
(Ordinance 22-062 adopted 6/28/22)
The city council approves and adopts the guidelines set forth in exhibit A to the Resolution adopted 4/27/04 for residential tax abatement which shall continue in full force and effect for a period not to exceed two (2) years subject to any future amendments as may be lawfully authorized by the city council.
(Resolution adopted 4/27/04)
All such goods in transit personal property as defined by the amendments to Texas Tax Code section 11.253 under Senate Bill 1, shall be, and are hereby declared to be, taxable by the city for tax year 2012 and for every year thereafter, all as provided for and in accordance with Texas Tax Code section 11.253.
(Ordinance 11-068 adopted 11/8/11)
(a) 
Any property which is designated as a “historically significant site” pursuant to the terms of this part and which is substantially rehabilitated, as provided herein, shall have abated for a period of seven (7) years any increase in the assessed value for ad valorem tax purposes in excess of the assessed value of the property for the tax year immediately prior to the renovation as follows:
(1) 
1st year: 100% abatement of added value;
(2) 
2nd year: 100% abatement of added value;
(3) 
3rd year: 100% abatement of added value;
(4) 
4th year: 80% abatement of added value;
(5) 
5th year: 60% abatement of added value;
(6) 
6th year: 40% abatement of added value; and
(7) 
7th year: 20% abatement of added value.
(b) 
Only the historic structure and the land reasonably necessary for access to and use of the structure shall be subject to the tax abatement. The abatement period shall begin on the first day of the tax year following completion of the rehabilitation project. Upon qualification, said abatement shall be available to any particular historically significant site one (1) time only for a period of seven (7) years as set forth above.
(1990 Code, sec. 1.204(a))
For the purpose of this part, all commercial structures fifty (50) years old or older which are within the boundaries of the central area district, as attached to Ordinance 03-059 and made a part hereof for all purposes, are designated as historically significant sites in need of tax relief to encourage their preservation.
(1990 Code, sec. 1.204(b))
To be eligible for a property tax abatement, a property must meet the following requirements:
(1) 
The property must meet the requirements for designation as a historically significant site in need of tax relief.
(2) 
The property must meet all requirements for application, certification and verification as set forth below.
(3) 
Tax abatement will be considered for eligible projects resulting in added real property tax value above the base year for the following amount in the central area district: property owners as of the date the abatement policy is effective, an expenditure in an amount not less than twenty-five thousand dollars ($25,000.00).
(4) 
Commercial property only.
(5) 
City code conformity.
(1990 Code, sec. 1.204(c))
Applications for a historically significant site tax abatement pursuant to this part are to be filed with the city manager, or such other city official designated by the city manager, who shall be the agent for the city for the purposes of administering this part. Each application must be signed by the owner of the property, be acknowledged before a notary public and shall:
(1) 
State the legal description of the property proposed for certification;
(2) 
Include an affidavit by the owner stating the commercial structure is fifty (50) years old or older and is located within the central area district;
(3) 
Include detailed plans and/or descriptions of the proposed work demonstrating rehabilitation is in accordance with the current property appearance guidelines adopted by ordinance of the city council;
(4) 
Include cost estimates indicating the construction, repair or rehabilitation will equal or exceed twenty-five thousand dollars ($25,000.00);
(5) 
Include a projection of the estimated construction time and predicted completion date of the construction, repair or rehabilitation;
(6) 
Authorize the members of the Main Street advisory board, the city manager or designee, and elected officials to visit and inspect the property proposed for certification to verify that it is in need of construction, repair or rehabilitation and to verify construction, repair or rehabilitation;
(7) 
Sign an agreement to submit an application for a certificate of design compliance to determine compliance with property appearance guidelines for any exterior modifications to the property for the duration of the period during which the tax abatement is in effect;
(8) 
Include a tax certificate showing all taxes due upon the property have been paid; and
(9) 
Provide any additional information to the Main Street advisory board, the city manager or designee, and elected officials, which the owner or advisory board deems relevant or useful, such as the history of the site, access to the site by the public, or any proposed changes in use of the site.
(1990 Code, sec. 1.204(d))
Upon receipt of the sworn application, the city manager, or his or her designee, shall forward the application to the Main Street advisory board for review. The Main Street advisory board shall review the proposed repair or rehabilitation for conformance with the current version of the property appearance guidelines. The Main Street advisory board shall forward the application to the reinvestment zone advisory committee for review/approval. The Main Street advisory board may recommend approval of the application as submitted, approval with the conditions, or denial. Upon approval by the reinvestment zone advisory committee, the Main Street advisory board shall recommend to the city council whether the site shall be eligible for the tax abatement. The written recommendation of the Main Street advisory board shall be delivered to the city manager no more than ten (10) days after receipt of the reinvestment zone advisory committee’s decision is rendered. If the decision of the Main Street advisory board is for approval with conditions, and the applicant concurs with such conditions, the above ten (10) days for delivery will not commence until the application is amended to comply with conditions approved by the Main Street advisory board. Upon receipt of the recommendation of the Main Street advisory board, the city manager shall, within a reasonable time, place the matter upon the city council agenda for determination of eligibility. In determining eligibility, the city council shall first determine that all the requirements of this part have been met and that only the historically significant site and the land reasonably necessary for access thereto, and use thereof, is to be provided favorable tax relief as provided in this part. If eligibility is determined, the city council shall authorize the city manager to enter into a tax abatement agreement and to execute a tax exemption certificate upon verification of completion of repair or renovation. If required by the county appraisal district, the city manager or designee shall provide annually a list of sites eligible for tax exemption under this part.
(1990 Code, sec. 1.204(e))
Upon completion of the repair or rehabilitation, the certified applicant shall submit to the city manager, or his or her designee, a sworn statement of completion acknowledging that the site has been substantially repaired or rehabilitated in accordance with the plan approved by the Main Street advisory board. The applicant must also present documentation verifying that the cost of repair or rehabilitation meets or exceeds the amounts established in section 2.06.063 of this part. The city manager, or his designee, upon receipt of the sworn statement of completion, but no later than thirty (30) days thereafter, shall make an investigation of the property and shall approve or disapprove the fact that the property has been completed as required for certification. If the repair or renovation deviates in any way from the construction plan approved by the Main Street advisory board, said board shall determine whether or not the modifications are in accordance with the property appearance guidelines. If verification of completion shall be deemed unfavorable, the certified applicant shall be required to complete or correct the repair or rehabilitation in order to obtain the tax abatement provided by this part or appeal the Main Street advisory board’s decision to the city council. When the verification of completion receives a favorable review by the Main Street advisory board, the Main Street manager shall notify the city manager in writing of compliance. Thereafter, the city manager shall execute a tax exemption certificate and forward the certificate to the county appraisal district.
(1990 Code, sec. 1.204(f))
Properties that receive tax abatement in accordance with this part shall maintain the property in accordance with the property appearance guidelines. The property appearance guidelines on file in the office of the Main Street manager, the planning and community development department and such other office as the city manager may designate are hereby approved and incorporated herein and made a part hereof for all purposes. The property appearance guidelines shall be periodically reviewed by the Main Street advisory board and desired changes to such guidelines shall be recommended to the city council. Any changes to the property appearance guidelines shall not be effective until such changes are approved by the city council. The city council may direct the city manager or his or her designee to propose certain changes to the property appearance guidelines.
(1990 Code, sec. 1.204(g))
During the abatement period, if the city manager, or his or her designee, or the Main Street advisory board has reason to believe that a structure receiving tax abatement pursuant to this part has been altered or totally or partially destroyed by the willful act or negligence of the owner or his or her representative, the city manager, or his or her designee, or the Main Street advisory board shall immediately cause the matter to be scheduled for consideration by the city council. If, after giving notice and hearing to the owner, the city council determines that the structure receiving tax abatement pursuant to this part has been totally or partially destroyed or altered by the willful act or negligence of the owner or his or her representative, then the agreement shall terminate, all abatement of taxes shall likewise terminate, and the owner shall immediately repay to the city and all other local taxing entities all of the tax revenues that were not paid because of the abatement plus interest calculated at an annual rate of seven percent (7%). This provision shall not apply to destruction or alterations that result from acts of God.
(1990 Code, sec. 1.204(h))
If the tax exemption certificate executed by the city manager is timely recorded by the owner of the site in the deed records of the county with the approved application, the tax abatement authorized above shall constitute a covenant running with the land for the seven-year period provided in this part. Should the owner of the site ever cease to comply with the terms of the application and of this part during such seven-year period, this abatement may be revoked for the years remaining within such seven-year period, upon the finding of such noncompliance by the city council, after giving notice and hearing to the owner. The city manager or his or her designee shall advise the chief appraiser of the county appraisal district of the revocation of the abatement and shall file an appropriate document in the deed records of the county revoking the tax abatement.
(1990 Code, sec. 1.204(i))
In the event that any affected jurisdiction having granted tax abatement determines that the applicant or owner is in default of any of the terms or conditions contained in the tax abatement agreement, then the affected jurisdiction shall give the applicant or owner sixty (60) days’ written notice to cure such default. In the event such default is not cured to the satisfaction of the affected jurisdiction within the sixty-day notice period, then the tax abatement agreement shall terminate, all abatement of taxes shall likewise terminate, and the owner shall immediately repay to the city and all other local taxing entities all of the tax revenues that were not paid because of the exemption plus interest calculated at an annual rate of seven percent (7%).
(1990 Code, sec. 1.204(j))
In every case of termination set forth in this part, the affected jurisdiction having granted the tax abatement may determine whether default has occurred by the applicant or owner in the terms and conditions of the tax abatement agreement, and shall so notify all other affected jurisdictions. Termination of the tax abatement agreement by any affected jurisdiction shall constitute simultaneous termination of all tax abatement agreements of all other affected jurisdictions.
(1990 Code, sec. 1.204(k))