(a)
The
tax rate for the city is as adopted by the city council. Legislation
relating to the tax rate is on file in the city offices.
(b)
The
tax assessor/collector is hereby authorized to assess and collect
the taxes of the city.
(1997 Code, sec. 38.80; Ordinance adopting
2023 Code)
(a)
Exemption; rate.
Upon compliance with all requirements
of this section and all other applicable laws and ordinances, $6,000.00
of the assessed value of residence homesteads of persons 65 years
of age or older shall be exempt from ad valorem taxes levied by the
city.
(b)
Effective date.
Such exemption shall be effective as
to such residence homesteads as may qualify hereunder from and after
January 1, 1973. Eligibility for such exemption shall be determined
each year as of January 1 of such year.
(c)
Application for exemption.
The exemption provided for
by this section shall not be allowed unless the person claiming such
exemption shall file with the chief appraiser or other proper authority,
between January 1 and April 1 of the year for which such exemption
is claimed, a sworn statement of age satisfactory to the chief appraiser
and a sworn claim for such exemption, describing the property for
which exemption is sought, on prescribed forms, giving complete information
as provided for by such forms. 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 days prior to time for
submission of assessment rolls to the board of equalization. After
the filing of such statement of age and claim for exemption, the chief
appraiser may, if he or she deems it necessary, request further information
in order to determine eligibility for such exemptions. Such information
shall be provided by the applicant as a prerequisite to obtaining
such exemption. Such application for exemption shall be made annually
for each year that such exemption is sought.
(d)
Determination of chief appraiser.
After the application
and all necessary statements 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 exemption, notice
shall be given to the applicant within ten 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 chief appraiser's determination.
(e)
Qualifications for exemption.
The exemption authorized
hereby shall extend only to a residential homestead as 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 65 years
on January 1 of the taxable year in question. The exemption shall
be granted if one spouse has attained the age of 65 years on such
application 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.
(1984 Code, secs. 7-11–7-16; Ordinance 271 adopted 3/13/1973; 1997 Code, secs. 38.15–38.20)
