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)