Editor’s note—Ord. No. 1344, § 3, adopted Jan. 10, 2006, repealed § 94-61, which pertained to discounts and derived from Ord. No. 955, § 2, adopted Aug. 7, 1993; Ord. No. 983, §§ 1, 3, adopted Sept. 13, 1994; Ord. No. 1008, § 1, adopted Sept. 12, 1995; Ord. No. 1041, §§ 1, 2, adopted Sept. 10, 1996; Ord. No. 1065, § 1, adopted Sept. 23, 1997.
(a)
Seven thousand five hundred dollars of the assessed value of residence homesteads of persons who have attained the age of 65 years or older on or before January 1 of the year for which the exemption is claimed, shall be exempt from city ad valorem taxes levied by the city; 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 1 and May 1 file with the Aransas County Chief Appraiser sufficient proof, as determined by said appraiser that such property was owned on January 1 for which the exemption is claimed, and shall also furnish proof of age, which proof shall be determined to the satisfaction of said chief appraiser.
(c)
All other provisions of Section 11.13 of the Tax Code, specifically relating to the over 65 residence homestead exemption, now in effect or as may be amended, shall apply to an individual claiming such exemption, unless expressly otherwise stated in this section.
(Code 1972, § 21-3; Ordinance 1344, § 4, 1-10-06)
(a)
There is exempted from ad valorem taxation one percent of the assessed value of residence homesteads of married or unmarried adults, including those living alone, levied by the city; however, the amount of an exemption may not be less than $5,000.00; provided, however, that where the ad valorem tax has previously been pledged for the payment of 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 1 and May 1 of each year, file with the county appraisal district, on a form furnished by the county appraisal district, a sworn inventory of such property owned on January 1 of each year for which the exemption is claimed.
(Ordinance 560, §§ 1, 2, 3-22-82; Ordinance 565, § 1, 5-10-82)
(a)
The ad valorem taxes hereafter levied by the city council each year shall become due on October 1 of the year for which the levy is made and may be paid up to and including the following January 31 without penalty; but if not so paid, such taxes shall become delinquent on the following day; namely, February 1, and the following interest and penalty shall be payable thereon:
Penalty (percent) | Interest (percent) | Total (percent) | |
|---|---|---|---|
February | 6 | 1 | 7 |
March | 7 | 2 | 9 |
April | 8 | 3 | 11 |
May | 9 | 4 | 13 |
June | 10 | 5 | 15 |
July | 12 | 6 | 18 |
Each month thereafter | * | +1 | +1 |
(b)
Unpaid taxes for the assessment year 1997 and all prior years shall be considered delinquent as of February 1 of the year next succeeding the year for which such taxes were levied or assessed and shall be subject to penalty and interest rate outlined in the schedule listed in subsection (a) above.
(Ordinance 1009, §§ 1, 2, 9-12-95; Ordinance 1042, §§ 1, 2, 9-10-96; Ordinance 1066, § 1, 9-23-97)
(a)
There is hereby created and established a limitation on the amount of property taxes imposed by the City of Rockport on the residence homesteads of disabled individuals or individuals age 65 or older.
(b)
The tax officials shall appraise the property to which the limitation applies and calculate taxes as on other property, but if the tax so calculated exceeds the limitation provided by Section 11.261 of the Tax Code, the tax imposed shall be the amount of the tax as limited by Section 11.261 of the Tax Code, except as otherwise may be provided by and subject to other provisions of said Section 11.261 of the Tax Code currently in effect or as may be amended.
(c)
The tax limitations as set forth herein shall remain in effect from the year 2006 and for each successive tax year.
(Ordinance 1344, § 1, 1-10-06)
The following definitions shall apply for purposes of this article:
has the same meaning as set forth in Section 11.13(m) (1), as it currently exists or may be amended, of the Tax Code.
homestead has the same meaning as set forth in Section 11.13(j) (1), as it currently exists or may be amended, of the Tax Code.
means the Texas Tax Code, as it currently exists or may be amended.
(Ordinance 1344, § 1, 1-10-06)