(a) 
Beginning October 1, 1989, and each succeeding October 1 thereafter, the city shall assess an ad valorem tax on taxable property within the city limits as determined by the El Paso Central Appraisal District at a rate determined in accordance with the laws of the state.
(b) 
The collection of said assessment will be performed by the City of El Paso’s tax assessor-collector through a contractual agreement.
(Ordinance 0019 adopted 9/26/89)
The goods-in-transit, as defined by Tex. Tax Code 11.253(a)(2), as amended by House Bill 621, enacted by the 80th Texas Legislature in regular session, shall remain subject to taxation by the city.
(Ordinance 0162 adopted 9/25/07)
(a) 
Exemption.
Council adopts an exemption, as authorized by Texas Tax Code section 11.36, entitling qualifying persons to an exemption from taxation by the city of 100 percent of the appraised value of:
(1) 
The real property the person owns and operates as a qualifying child-care facility; or
(2) 
The portion of the real property that the person owns and leases to a person who uses the property to operate a qualifying child-care facility.
(b) 
Exclusion.
Pursuant to Texas Tax Code section 11.36(g), a person cannot claim the childcare facility exemption on property they own and lease to another to operate a qualifying child-care facility if the person also claims a Texas Tax Code section 11.13 residence homestead exemption on the property or leases any part of the property to another for use as a principal residence.
(c) 
Effective date.
The exemption adopted by this section applies to the tax year beginning on January 1, 2025.
(Ordinance 0317 adopted 11/12/2024)