City of San Augustine, TX: through § 2.08.060. (Reserved)

§ 2.08.031 Homestead exemption for elderly persons.

From and after January 1, 1973, three thousand dollars ($3,000.00) of the assessed value of residence homesteads of persons who have attained the age of sixty-five (65) years or older on or before the first day of January of any year shall be exempt from all taxation for all city purposes for that year; provided, however, that where the ad valorem tax has heretofore been pledged for the payment of any debt, the taxing officers of the city shall have authority to continue to levy and collect the tax against the homestead property at the same rate as the tax so pledged until the debt is discharged, if the cessation of the levy would impair the obligation of the contract by which the debt was created.

(b)

In order to secure the benefit of the exemption, the owner shall, between January 1st and April 1st of each year, file with the city tax assessor and collector a sworn inventory of such property owned on January 1st of each year for which the exemption is claimed, and shall initially furnish proof of age by certified copy of his or her birth certificate or, if such person does not have a certificate of birth, then by the affidavit of two persons at least five (5) years older than the exemption claimant with actual knowledge of the date and place of birth and by the original or certified copy of any two of the following documents, which must be at least five (5) years old, to wit:

(1)

Social security record;

(2)

Federal census record;

(3)

State census record;

(4)

Own child’s birth certificate;

(5)

Original birth notice in newspaper;

(6)

School record;