An exemption of six thousand dollars ($6,000.00) of the assessed value of residence homesteads as defined by law for persons who have attained the age of sixty-five (65) years on or before January 1st of the year for which exemption is claimed is granted from city ad valorem taxes under certain conditions.
(1990 Code, ch. 1, sec. 3.D)
(a) 
Pursuant to Texas Constitution article VIII, section 1-b(h), if a person who is disabled or is sixty-five (65) years of age or older receives a lawfully authorized or prescribed residence homestead exemption, the total amount of ad valorem taxes imposed on that homestead by the city 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. Further, if a disabled person or person 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 homestead by the city 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, subject to any exceptions provided by general law. For purposes of this section, the definitions of the terms “disabled” and “residence homestead” are identical to the definitions of those same terms as they appear in sections 11.13 and 11.261 of the Texas Tax Code, as amended.
(b) 
All individuals who are disabled or who are sixty-five (65) years of age or older on or before January 1st of the tax year in which said exemption is to be applied shall file an application for said exemption with the Ellis County Appraisal District, P.O. Box 878, 400 Ferris Avenue, Waxahachie, Texas 75165.
(c) 
The city council hereby grants an exemption to persons who qualify under the applicable provisions of sections 11.13 and 11.261 of the Texas Tax Code, as amended, and that have filed an appropriate application with the Ellis County Appraisal District.
(Ordinance 10-1108-01 adopted 11/8/10)
Taxation of certain goods, wares, ores and other tangible personal property that is forwarded out of this state within 175 days of its acquisition or importation into this state shall be fully taxable in the city beginning January 1, 1990.
(1990 Code, ch. 1, sec. 3.C)
The city council, pursuant to HB 621, and section 11.253 of the Texas Tax Code, hereby adopts the following provisions regarding the taxation of tangible personal property in transit, which provisions read as follows:
(1) 
The following terms have the same meaning as defined in section 11.253 of the Texas Tax Code, as amended:
(A) 
Dealer’s motor vehicle inventory, dealer’s vessel and outboard motor inventory, dealer’s heavy equipment inventory, and retail manufactured housing inventory.
Have the meanings assigned by subchapter B, chapter 23 of the Texas Tax Code, as amended.
(B) 
Goods-in-transit.
Tangible personal property that:
(i) 
Is acquired in or imported into this state to be forwarded to another location in this state or outside this state;
(ii) 
Is detained at a location in this state in which the owner of the property does not have a direct or indirect ownership interest for assembling, storing, manufacturing, processing, or fabricating purposes by the person who acquired or imported the property;
(iii) 
Is transported to another location in this state or outside this state not later than 175 days after the date the person acquired the property in or imported the property into this state; and
(iv) 
Does not include oil, natural gas, petroleum products, aircraft, dealer’s motor vehicle inventory, dealer’s vessel and outboard motor inventory, dealer’s heavy equipment inventory, or retail manufactured housing inventory.
(C) 
Location.
A physical address.
(D) 
Petroleum product.
A liquid or gaseous material that is an immediate derivative of the refining of oil or natural gas.
(2) 
A person is not entitled to an exemption from taxation of the appraised value of that portion of the person’s property that consists of goods-in-transit. A person’s property consisting of goods-in-transit is hereby subject to ad valorem taxation pursuant to section 11.253 of the Texas Tax Code, as amended.
(Ordinance 071210-01 adopted 12/10/07)