§ 30-13. Homestead ad valorem tax exemption for persons disabled or sixty-five or over—Granted.

(a)

There is hereby established an ad valorem tax limitation on residence homesteads of the disabled and of those age sixty-five (65) or over and their spouses, in accordance with Article VIII, Section 1-b(h), of the Texas Constitution and section 11.261 of the Texas Tax Code.

(b)

Effective with property tax year 2006, the total amount of ad valorem taxes imposed on the qualified residence homestead of a person who is disabled or is sixty-five (65) years of age or older shall not be increased over the amount of taxes imposed for the property tax year 2005.

(Ord. No. 1104, § 1, 10-15-73; Ord. No. 1315, § 1, 3-16-81; Ord. No. 2132, 6-17-02; Ord. No. 2315, 6-20-05)

Editor's note

Ord. No. 1104 did not expressly amend the Code; hence it was codified at the editor's discretion as §§ 30-13—30-18.