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.
(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))