HomeMy WebLinkAboutORD 2004-25 - Homestead Tax ExemptionsAN ORDINANCE OF THE CITY OF GEORGETOWN,
TEXAS AMENDING ORDINANCE NO. 200446, SECTION
4.16.070 OF THE CODE OF ORDINANCES, PERTAINING
TO THE REINSTATEMENT OF SUNSETTED
HOMESTEAD TAX EXEMPTION PROVISIONS IF AN
ELECTION ON A "TAX FREEZE" FAILS; REPEALING
CONFLICTING PROVISIONS; PROVIDING A
SEVERABILITY CLAUSE, AND ESTABLISHING AN
EFFECTIVE DATE.
WHEREAS, on February 24, 2004, the City Council of the City of Georgetown approved
Ordinance No. 2004-16 establishing homestead property tax exemptions in the amount of
$42,000 for persons age 65 and older, and $40,000 for disabled persons; and
WHEREAS, Ordinance No. 2004-16 also included a "sunset" provision stating that the new
homestead tax exemptions would terminate automatically when an election on a "tax freeze" as
allowed by Tex. Const. Art. 8, § 1-b(h) is called; and
WHEREAS, by Resolution No.030904-U the City Council directed that an ordinance amending
Ordinance No. 2004-16 be prepared to clarify that the tax exemptions adopted in Ordinance No.
2004-16 are to be reinstated if an election on the "tax freeze" is held but the tax freeze is not
approved by the voters; and
WHEREAS, the City Council of the City of Georgetown has followed the reconsideration
procedures set forth in Chapter 2.24 of the City Code, and finds and determines that it is in the
public interest of the citizens of Georgetown to clarify its intent with regard to reinstating
previously applicable tax exemptions if a "tax freeze" is not adopted.
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."
SECTION 2:
Section 4.16.070 "Effect
of
Tax Limitation" of the City of Georgetown Code of
Ordinances is
hereby amended to provide
as
follows:
Ordinance No. �
Amending Ord. No. 2004-16 Tax Exemption "Sunset" Provisions
Page 1 of 3
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 lunitation 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. If, however, an election is called as provided
in subsection (2), above, and at such election the voters do not approve a tax
freeze or limitation as allowed by the Texas Constitution, then the homestead
tax exemptions in Sections 4.15.010 (relating to persons age 65 or older) and
4.16.060 (relating to disabled persons) shall be automatically reinstated to the
levels at which they were immediately prior to the calling of the election,
without further action from City Council, effective January 1 of the year
following the year in which the election was called.
SECTION 3: 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 such other ordinances, except insofar as the provisions thereof might be inconsistent or in
conflict with the provisions of this ordinance, in which event such conflicting provisions, if any
in such other ordinance or ordinances are hereby superseded.
Ordinance No
Amending Ord. No. 2004-16 Tax Exemption "Sunset" Provisions
Page 2 of 3
SECTION 4. 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.
SECTION 5. 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° day of
&rd , 2004.
PASSED and ADOPTED on Second Reading on the ` day of
%, 2004.
CITY OF GEORGETOWN, TEXAS
Sandra D. Lee, City Secretary
APPROVED AS TO FORM:
Patricia E. Carls, Brown & Carls, LLP
City Attorney
Ordinance No. L
Amending Ord. No. 2004-16 Tax Exemption "Sunset" Provisions
Page 3 of 3