Upon complying with and maintaining all of the requirements for an exemption under Section 11.43 and Sections 11.431 Texas Tax Code as such sections presently exists or may hereinafter be amended, $10,000.00 of the appraised value of a residence homestead of an individual who is disabled or is 65 years of age or older shall be exempt from ad valorem taxes levied by the city.
(Ordinance 2004-89, § 1, adopted 10/25/2004)
The exemption provided in section 98-36 shall be effective for the tax year commencing January 1, 1979. Eligibility for such exemption shall be determined as of January 1 of each successive year unless such exemption is otherwise amended or repealed as authorized under Section 11.13(f).
(Ordinance 2004-89, § 1, adopted 10/25/2004)
(a) 
There is hereby established a limitation on the total amount of taxes that may be imposed by the City Of McAllen on the residence homestead of a disabled individual or an individual 65 years of age or older as authorized under Section 1-b(h), Article VIII, Texas Constitution and in accordance with and as restricted by the provisions of Section 11.161, Texas Tax Code as such Section presently exists.
(b) 
If an individual makes improvements to the individual's residence homestead that is subject to the tax limitation provided in subsection (a), other than repairs and other than improvements required to comply with governmental requirements, then the amount of taxes on the homestead shall be increased in the first year the value of the homestead is increased on the appraisal roll because of the enhancement of value by the improvements, if applicable.
(Ordinance 2004-89, § 1, adopted 10/25/2004)