There is hereby established the authority to levy and collect an annual ad valorem (property) tax.
(2003 Code, sec. 11.201; Ordinance adopting Code)
(a) 
Under the provisions of V.T.C.A., Government Code, chapter 791, as amended, and section 6.24, Texas Property Tax Code, the Central Appraisal District of Kaufman County, through its duly appointed chief appraiser, shall serve as tax assessor-collector for the city for ad valorem tax purposes beginning September 1, 1986 and each year thereafter as herein provided. The Central Appraisal District agrees to perform for the city all necessary duties as authorized by said statutes, and the city does hereby expressly authorize the Central Appraisal District, through its duly appointed chief appraiser, to do and perform all acts necessary and proper to assess and collect taxes for the city.
(b) 
The Central Appraisal District agrees to prepare and mail all tax statements; provide monthly collection reports to the city; prepare tax certificates; develop and maintain both current and delinquent tax rolls for the city; meet the requirements the Texas Tax Code, as amended (with regard to the calculation and publication of maximum tax rates for the city); and develop and maintain such other records and forms as are necessary or required by law or state rules and regulations. The Central Appraisal District undertakes and agrees to develop and maintain written policies and procedures of its operations, to make available to the city full information about the operation of the Central Appraisal District, and to promptly furnish written reports reasonably necessary to keep the city advised of all financial information affecting the city.
(2003 Code, sec. 11.202)
(a) 
Whenever any accounts for delinquent property taxes owed to the city are given to its tax attorney for collection on or after July 1 of the year they become delinquent, the city shall be entitled to and shall collect an additional penalty of fifteen percent (15%) of the delinquent taxes and penalty (including any interest owed) due on each delinquent property at the time of collection, either before or after suit and/or foreclosure sale, as provided by section 33.07 of the Texas Property Tax Code.
(b) 
In addition to the collection expenses provided for in subsection (a) above, whenever a delinquent tax suit is filed the city shall be entitled to recover reasonable expenses, subject to the approval of the court, that are incurred by the city in determining the name, identity and location of necessary parties and in procuring necessary parties [sic] and in procuring necessary legal descriptions of property on which a delinquent tax is due, as provided by section 33.48 of the Texas Property Tax Code.
(2003 Code, sec. 11.205)
The tax collector is hereby authorized to enter into an agreement on behalf of the city with a person delinquent in the payment of the property tax penalties and interest on an installment basis at the discretion of the tax collector. All agreements must be in writing and shall not extend for a period of more then thirty-six (36) months. Interest shall continue to accrue as provided for in section 33.01(c) of the Texas Property Tax Code on the unpaid balance during the period of any agreement.
(2003 Code, sec. 11.207)
In accordance with section 31.11 of the Texas Property Tax Code, a taxpayer may apply to the tax collector for a refund of an overpayment or erroneous payment of taxes, and if an audit reveals that the payment was erroneous or excessive the tax collector shall refund the amount of the excessive or erroneous payment. However, if the amount of refund exceeds five hundred dollars ($500.00), the tax collector must submit such request before the city council for approval before making any refund.
(2003 Code, sec. 11.208)
(a) 
The total ad valorem taxes imposed by the city on the residence homestead of a qualifying individual sixty-five (65) years of age or older, or of a disabled individual, shall not be increased to an amount which exceeds the total amount of ad valorem taxes imposed on that individual’s residence homestead in tax year 2005, or the first year that individual qualified that residence homestead for the exemption provided by section 11.13(c) of the Texas Property Tax Code, whichever year is later. If the individual qualified that residence homestead for the exemption after the beginning of that first year and the residence homestead remains eligible for the exemption for the next year, and if the taxes imposed on the residence homestead in the next year are less than the amount of taxes imposed in that first year, the taxes imposed may not be subsequently increased on the residence homestead above the amount imposed in the year immediately following the first year in which the individual qualified that residence homestead for the exemption.
(b) 
However, if an individual makes improvements to the individual’s residence homestead, other than repairs and other than improvements required to comply with governmental requirements, the city may increase the amount of taxes on the homestead in the first year the value of the homestead is increased on the appraisal roll because of the enhancement of value by the improvements. The amount of the tax increase is determined by applying the current tax rate to the difference between the appraised value of the homestead with the improvements and the appraised value it would have had without the improvements. A limitation provided by this section then applies to the increased amount of ad valorem taxes on the residence homestead until more improvements, if any, are made.
(c) 
The limitation granted herein shall expire if on January 1 of any tax year:
(1) 
None of the owners of the structure who qualify for the exemption provided by section 11.13(c) of the Texas Property Tax Code for an individual 65 years of age or older or a disabled individual and who owned the structure when the limitation provided by this section first took effect is using the structure as a residence homestead; or
(2) 
None of the owners of the structure qualifies for the exemption provided by section 11.13(c) of the Texas Property Tax Code for an individual 65 years of age or older or a disabled individual.
(d) 
If an individual who qualifies for a limitation on ad valorem taxes under this section dies, the surviving spouse of the individual is entitled to the limitation on the residence homestead of the individual if:
(1) 
The surviving spouse is disabled or is 55 years of age or older when the individual dies; and
(2) 
The residence homestead of the individual is the residence homestead of the surviving spouse on the date that the individual dies, and remains the residence homestead of the surviving spouse.
(e) 
The provisions of section 11.261 of the Texas Property Tax Code applicable to limitations on ad valorem taxes to qualifying individuals sixty-five (65) years of age or older or to disabled individuals shall govern the administration, transfer, expiration, and application of the limitation granted in this section.
(2003 Code, sec. 11.206)
All of the property described in the Texas Constitution, article VIII, section 1-j, shall be fully taxable in the city beginning January 1, 1990, and continuing for all subsequent years.
(2003 Code, art. 11.400)
(a) 
The city council adopts a residence homestead exemption for an individual who is disabled for an amount of $35,000.00 and an exemption for an individual who is 65 years of age or older for an amount of $65,000.00 of the appraised value of the residence homestead.
(b) 
The residence homestead exemptions adopted by this section shall remain in force and effect until it is repealed, decreased or increased in amount by the city council or by the petition and election procedure under section 11.13 Texas Tax Code.
(Ordinance 25-04 adopted 4/1/2025)