HomeMy WebLinkAboutORD 2004-16 - Tax Exemption Over 65 & DisabledOrdinance No
AN ORDINANCE OF THE CITY OF GEORGETOWN, TEXAS
AMENDING SECTION 4.16.010 OF THE CITY OF
GEORGETOWN CODE OF ORDINANCES RELATING TO
THE AMOUNT OF THE RESIDENCE HOMESTEAD TAX
EXEMPTION FOR PERSONS AGE 65 OR OLDER;
ADOPTING NEW SECTION 4.16.060 RELATING TO
ESTABLISHMENT OF A RESIDENCE HOMESTEAD TAX
EXEMPTION FOR DISABLED PERSONS: ADOPTING NEW
SECTION 4.16.070 ESTABLISHING A SUNSET PROVISION;
REPEALING CONFLICTING PROVISIONS; PROVIDING A
SEVERABILITY CLAUSE; AND ESTABLISHING AN
EFFECTIVE DATE.
WHEREAS, the Texas Constitution and the Texas Tax Code allow a city to exempt any amount
greater than $3,000 from the market value of residence homesteads for property taxes for
homeowners who are either disabled or age 65 or older (see Tex. Const. Art. 8, § 1-b; Tex. Tax
Code § 11.13(d)); and
WHEREAS, the City of Georgetown currently provides a residence homestead exemption for
homeowners who are age 65 or older in the amount of $12,000; and
WHEREAS, the City of Georgetown does not currently provide a residence homestead
exemption for homeowners who are disabled; and
WHEREAS, the City Council of the City of Georgetown finds and determines that it is in the
public interest of the citizens of Georgetown to increase the amount of the residence homestead
exemption for homeowners who are age 65 or older, and to adopt a residence homestead
exemption for homeowners who are disabled.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
GEORGETOWN THAT:
SECTION 1: The recitals set forth in the preamble hereof are incorporated by reference herein
and shall have the same force and effect as if set forth in this Section. The City Council hereby
finds that the adoption of this Ordinance implements the following policy of the Century Plan -
Policy Plan Element:
Finance Policy End 14.00 which states; "All municipal operations are conducted in an
efficient, business -like manner and sufficient financial resources for both current and
future needs are provided."
Ordinance No. aOO4 �l P
Amending Amount of Tax Exemption for Over 65 and Adopting Tax Exemption for Disabled
Page 1 of 4 Pages
SECTION 2: Section 4.16.010 of the City of Georgetown Code of Ordinances is hereby
amended to provide as follows:
Sec. 4.16.010. Residence homestead exemption - Persons age 65 and older --
Granted --Qualifications.
From and after January 1, 2004, $42,000 of the market value of residence
homesteads, as defined by law, of married or unmarried persons who have
attained the age of 65 years on or before January 1st of the year for which the
exemption is claimed, including those living alone, is exempt from City ad
valorem taxes; provided, that an eligible adult is entitled to receive any other
applicable exemptions provided by law; provided, further, that where the ad
valorem tax has theretofore been pledged for the payment of any debt, the taxing
officer of the political subdivisions 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.
SECTION 3. Section 4.16.060 "Residence homestead exemption - Disabled — Granted —
Qualifications" of the City of Georgetown Code of Ordinances is hereby adopted and shall
provide as follows:
Section 4.16.060 "Residence homestead exemption — Disabled - Granted —
Qualifications
From and after January 1, 2004, $40,000 of the market value of residence
homesteads, as defined by law, of persons who are under a disability on or before
January 1 st for purposes of payment of disability insurance benefits under Federal
Old -Age, S urvivors, a nd D isability Insurance, o r i is s uccessors, o f t he year f or
which the exemption is claimed, including those living alone, is exempt from City
ad valorem taxes; provided that, an eligible disabled person who is sixty-five (65)
years of age or older may not receive both the residence homestead exemption
allowed by Section 4.16.010 of this Code and the residence homestead exemption
allowed b y t his S ection i n the same year but may choose either; and provided
further that where the ad valorem tax has theretofore been pledged for the
payment o f a ny d ebt, t he t axing o fficer o f t he p olitical s ubdivisions 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.
Ordinance No. 0.0 0 41
Amending Amount of Tax Exemption for Over 65 and Adopting Tax Exemption for Disabled
Page 2 of 4 Pages
SECTION 3: Section 4.16.070 "Effect of Tax Limitation" of the City of Georgetown Code of
Ordinances is hereby adopted and shall provide as follows:
Section 4.16.070. Effect of Tax Limitation
If, pursuant to Tex. Const. Art 8, § 1-b(h), either of the following events occur:
(1) the City Council of the City of Georgetown provides that the total
amount of ad valorem taxes imposed on a person who is disabled or is sixty-
five (65) years of age or older who receives a residence homestead
exemption may not be increased while it remains the residence homestead
of that person or that person's spouse who is disabled or sixty-five (65)
years of age or older and receives a residence homestead exemption on the
homestead; or
(2) after receipt of a valid petition as allowed by Tex. Const. Art 8,
§ 1-b(h) and after an election is ordered or called by the City Council
allowing the voters to consider approval of a tax limitation such that the total
amount of ad valorem taxes imposed on a person who is disabled or is sixty-
five (65) years of age or older who receives a residence homestead
exemption may not be increased while it remains the residence homestead
of that person or that person's spouse who is disabled or sixty-five (65)
years of age or older and receives a residence homestead exemption on the
homestead,
then the amount of the residence homestead exemptions in Sections 4.16.010
(relating to persons age 65 and older) and 4.16.060 (relating to disabled persons)
of the Code of Ordinances shall be automatically repealed in their entirety (except
for any minimum amounts that remain in effect as may be required by state law),
without further action of the City Council, effective on the date that the City
Council provides for a tax limit as authorized by Tex. Const. Art. 8, § 1-b(h), or
on the date that the City Council calls or orders an election to consider approval
of such a tax freeze, as applicable.
SECTION 4: This ordinance shall be and is hereby declared to be cumulative of all other
ordinances of the City of Georgetown, and this ordinance shall not operate to repeal or affect any
of s uch o ther o rdinances, except i nsofar a s t he p rovisions t hereof in ight b e i nconsistent o r i n
conflict with the provisions of this ordinance, in which event such conflicting provisions, if any
in such other ordinance or ordinances are hereby superseded.
SECTION 5. If any provision of this ordinance or application thereof to any person or
circumstance, shall be held invalid, such invalidity shall not affect the other provisions, or
application thereof, of this ordinance which can be given effect without the invalid provision or
application, and to this end the provisions of this ordinance are hereby declared to be severable.
Ordinance No. 2004 � /
Amending Amount of Tax Exemption for Over 65 and Adopting Tax Exemption for Disabled
Page 3 of 4 Pages
SECTION 6. The Mayor is hereby authorized to sign this ordinance and the City Secretary to
attest. This ordinance shall become effective and be in full force and effect in accordance with
the provisions of the Charter of the City of Georgetown.
PASSED and APPROVED on First Reading on the 10th day of February, 2004.
PASSED and ADOPTED on Second Reading on the 24th day of February, 2004.
CITY OF GEORGETOWN, TEXAS
S
OVER AS TO FORM:
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Patricia E. Carls, Brown & Carls, LLP
City Attorney
Ordinance No. c.004- I(p
Amending Amount of Tax Exemption for Over 65 and Adopting Tax Exemption for Disabled
Page 4 of 4 Pages