The city elects to participate in the Travis County Central Appraisal District. The city shall be responsible for the collection of its taxes unless other contractual arrangements are made.
(1995 Code, sec. 29.040)
(a)
Pursuant to the authority granted by Texas Tax Code sections 11.13(d), 11.13(e), and 11.13(n), the city council hereby excepts from city ad valorem taxes:
(1)
The greater of twenty percent (20%) or $5,000.00 of the appraised value of a residence homestead; and
(2)
$8,000.00 of the appraised value of a residence homestead of an individual who is disabled or who is 65 years of age or over.
“Residence homestead” shall be defined as set forth in Texas Tax Code section 11.13(j), as amended, and the homestead exemption shall apply as authorized by the Texas Tax Code. Qualified surviving spouses shall be entitled to the exemption set forth in subsection (a)(2) as authorized in Texas Tax Code section 11.13(q), as amended.
(b)
It is the residence homestead owner’s responsibility to apply for this optional exemption with the proper granting authority.
(Ordinance 2018-O-523 adopted 3/8/18)