HomeMy WebLinkAboutOrd 305-2007 Adopting Elderly Homestead Tax ExemptionCITY OF ANNA, TEXAS
ORDINANCE NO. 305-2007
AN ORDINANCE ADOPTING ELDERLY HOMESTEAD TAX
EXEMPTION; ESTABLISHING EXEMPTION TO AD VALOREM
PROPERTY TAXES FOR RESIDENCE HOMESTEADS OF ELDERLY
PERSONS IN THE CITY OF ANNA, TEXAS; PROVIDING FOR
DEFINITIONS; PROVIDING FOR AN EFFECTIVE DATE OF THE
EXEMPTION; PROVIDING FOR REPEALING, SAVINGS AND
SEVERABILITY CLAUSES; PROVIDING FOR AN EFFECTIVE DATE
OF THIS ORDINANCE; AND PROVIDING FOR THE PUBLICATION OF
THE CAPTION HEREOF.
WHEREAS, the City Council ("City Council") of the City of Anna, Texas ("Anna")
has investigated and determined that it will be advantageous and beneficial to Anna and
its inhabitants to adopt Elderty Homestead Tax Exemption and to establish an exemption
to ad valorem property taxes for residence homesteads of elderly and disabled
individuals in Anna as set forth below; and
WHEREAS, the Texas Property Tax Code Section 11.13(d) authorizes the City
Council to establish an exemption to ad valorem property taxes for residence
homesteads of elderly and disabled individuals.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF ANNA, TEXAS:
SECTION 1: Findimm Incorporated.
The findings set forth above are incorporated into the body of this Ordinance as if fully
set forth herein.
(a) Upon compliance with all requirements of the State Property Tax
Code and all other applicable laws and ordinances, thirty thousand dollars
($30,000) of the assessed value of the residence homesteads of elderly
persons shall be exempt from ad valorem taxes levied by the City of
Anna. A person may not receive an exemption for more than one
residence homestead, no matter where located, in the same year.
(b) For the purpose of this section, the following terms, phrases,
words and their derivation shall have the meaning given below:
(1) 'Elderly' means an adult who is sixty-five (65) years of age
or older.
Ord. No. 305.2007 Adopting Elderly Romeneed Tvc Exemption ($30,000) 1 01-09-07
(2) 'Disabled' has the same meaning as set forth in the Texas
Tax Code Section 11.13(m)(1), as it currently exists or may
be amended.
(3) 'Residence homestead' has the same meaning as set forth
in the Texas Property Tax Code Section 11.130)(1), as it
currently exists or may be amended.
(c) This exemption shall become effective beginning with the 2006 tax
year, and shall remain effective for each successive tax year until
otherwise amended or repealed by the City Council or other appropriate
authority."
SECTION 3: SavinaslReoealina Clause. All provisions of any ordinance in
conflict with this Ordinance are hereby repealed to the extent they are in conflict; but
such repeal shall not abate any pending prosecution for violation of the repealed
ordinance, nor shall the repeal prevent a prosecution from being commenced for any
violation H occurring prior to the repeal of the ordinance. Any remaining portions of said
ordinances shall remain in full force and effect.
SECTION 4: Severability. Should any section, subsection, sentence, clause
or phrase of this Ordinance be declared unconstitutional or invalid by a court of
competent jurisdiction, it is expressly provided that any and all remaining portions of this
Ordinance shall remain in full force and effect. Anna hereby declares that it would have
passed this Ordinance, and each section, subsection, clause or phrase thereof
irrespective of the fad that any one or more sections, subsections, sentences, clauses
and phrases be declared unconstitutional or invalid.
SECTION 5: Effective Date. This Ordinance shall become effective upon its
passage and as provided herein.
DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
ANNA, TEXAS, on this gn day of January, 2007.
ATTEST: APPROVED:
NafhjWilkison, City Secretary
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Ord. No. 305-2007 Adopting Elderly Homestead Tax Exemption ($30,000) 2 0409-07