Beginning January 1, 2007, the total amount of ad valorem taxes
imposed by the city on the residence homestead of a person who is
disabled or is sixty-five years of age or older may not be increased
while that homestead remains the residence homestead of that person
or that person’s qualified spouse, as provided by section 1-b(h),
article VIII, Texas Constitution, and in accordance with Texas Tax
Code section 11.261 as it exists now and as may be amended, except
that any statutory amendment allowing an option for local government
must be expressly adopted by separate ordinance in order to become
effective in this municipality.
(Ordinance 365 adopted –/–/06)
The exemption of automobiles from taxation by the city as provided
by House Bill No. 1060 of the 66th Texas Legislature is waived by
the city, and the assessment and collection of taxes on all automobiles
within the city limits shall be continued.
(2002 Code, sec. 6.01)
The city chooses not to exempt leased vehicles and will assess
and levy ad valorem taxes on said vehicles as authorized by Texas
Tax Code, section 11.252.
(Ordinance 339 adopted 11/27/01)
