The city does hereby exempt from ad valorem taxes assessed by
the city the sum of three thousand dollars ($3,000) of the market
value of residence homesteads of persons, married or unmarried, including
those persons living alone, who are sixty-five (65) years of age or
older. Upon compliance with all requirements of this article and all
other applicable laws and ordinances, three thousand dollars ($3,000)
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.
(2000 Code, sec. 23-31)
Eligibility for the exemption shall be determined annually as
of January 1 of each year.
(2000 Code, sec. 23-32; Ordinance
adopting Code)
(a)
Said exemption shall not be allowed for such year unless a sworn
affidavit is filed by the person claiming such exemption with the
chief appraiser of the county appraisal district between January 1
and April 1 of each year for which the exemption is claimed.
(b)
The person claiming such residence homestead exemption shall file
with the chief appraiser of the county tax appraisal district a sworn
affidavit verifying that such person is sixty-five (65) years or age
or older and describing the property for which the exemption is sought
on forms prescribed by the chief appraiser, giving complete information
as provided in such forms.
(c)
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 the time for the 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 deems it necessary, require such further information in order
to determine the eligibility of such exemption, which information
shall be provided by the applicant as a prerequisite to the granting
of such exemption. Such application for exemption shall be made annually
as provided for herein for each year that such exemption is sought.
(2000 Code, sec. 23-33; Ordinance
adopting Code)
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 city in accordance with such determination. However,
in the event the chief appraiser should deny such application for
residence homestead 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.
There shall be no appeal of the decision of the chief appraiser to
the city council.
(2000 Code, sec. 23-34)
The exemption authorized hereby shall extend only to a residential
homestead as defined by the laws of the state. Such exemption shall
be allowed only if the property in question is in fact a residential
homestead of that applicant and such person has attained the age of
sixty-five (65) years on January 1 of the taxable year in question.
Exemption shall be granted if one spouse has attained the age of sixty-five
(65) years on such application date even though the other spouse has
not attained such age.
(2000 Code, sec. 23-35)
A determination of eligibility for such exemption shall be made
as of January 1 of each year. The person claiming such exemption shall
each year file an affidavit within the period of time designated herein
claiming the residence homestead exemption. The chief appraiser shall
annually determine the qualification for eligibility of said exemption
as provided herein. There shall be no portion of the exemption provided
for in this article for any taxable year.
(2000 Code, sec. 23-36)
