(a)
Exemption authorized.
Upon compliance with all requirements
of this section and all other applicable laws and ordinances, twenty
thousand dollars ($20,000.00) of the assessed value of residence homesteads
of persons sixty-five (65) years of age or older shall be exempt from
ad valorem taxes levied by the city.
(b)
Effective date; determination of eligibility.
The exemption authorized in subsection (a) of this section shall be effective as to such residence homesteads as may qualify hereunder from and after January 1, 1980. Eligibility for such exemption shall be determined each year as of January 1 of such year.
(c)
Application.
The exemption provided for by this section shall not be allowed unless the person claiming such exemption shall file with the city tax assessor-collector, between January 1 and April 30 of the year for which such exemption is claimed, documentary proof of age satisfactory to the tax assessor-collector and a sworn claim for such exemption, describing the property for which exemption is sought, on forms prescribed by the tax assessor-collector, giving complete information as provided for by such forms. If good cause is shown to the satisfaction of the tax assessor-collector, he may extend the deadline for filing an application for exemption by written order for a single period not to exceed ninety (90) days. Late application shall also be accepted and approved or denied in accordance with Tax Code section 11.431. After the filing of such proof of age and claim for exemption, the tax assessor-collector may, if he 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 obtaining such exemption. An exemption provided by this section, once allowed, need not be claimed in subsequent years, and except as otherwise provided by subsection (e) of section 11.43 of the Tax Code, the exemption applies to the property until it changes ownership or the person’s qualification for the exemption changes. However, the tax assessor-collector may require a person allowed the exemptions in a prior year to file a new application to confirm his current qualification for the exemption by delivering a written notice that a new application is required, accompanied by an appropriate application form, to the person previously allowed the exemption.
(d)
Determination by tax assessor-collector.
After the application
for an exemption under this section, all necessary proof and any other
necessary information has been filed, the tax assessor-collector shall
determine eligibility for such exemption. The determination of the
tax assessor-collector shall be final and the property in question
shall be placed on the tax rolls of the city in accordance with such
determination. However, in the event the tax assessor-collector 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. However, there shall be no appeal of the tax assessor-collector’s
determination.
(e)
Limitations.
The exemption authorized hereby shall extend
only to a residential homestead as the same may be defined by the
laws of the state. Such exemptions 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 (1) spouse has attained the age of sixty-five (65) years on
such applicable date even though the other has not attained such age.
(f)
Determinative 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 eligibility as provided herein. There
shall be no proration 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.
(1970 Code, secs. 28-3–28-8; Ordinance 2205, sec. 1, adopted 12/9/74; Ordinance 2497, sec. 1, adopted 4/14/80; Ordinance 2006-036, sec. 2, adopted 9/25/06; 1988
Code, secs. 30-16–30-21)
Persons with a qualifying disability, on or before January 1
of the year for which the exemption is claimed, are eligible for a
city ad valorem tax exemption on twenty thousand dollars ($20,000.00)
of the appraised value of their residence homestead, as defined by
law.
(Ordinance 2006-037, sec. 2, adopted 9/25/06; 1988 Code, sec. 30-31)
(a)
Except
as otherwise provided by law, the city may not increase the total
annual amount of ad valorem taxes the city imposes on the residence
homestead of a person who is disabled or who is sixty-five (65) years
of age or older above the amount of taxes that the city imposed on
the residence homestead in the first tax year (other than a tax year
prior to tax year 2008) in which the individual qualified that residence
for either the homestead exemption for disabled persons (Tax Code
section 11.13(c)) or the homestead exemption for persons sixty-five
(65) years of age or older.
(Ordinance 2008-045, sec. 2, adopted 11/17/08; 1988 Code, sec. 30-32)
