HomeMy WebLinkAbout1619 01-13-2004ORDINANCE NO. 1619
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF EULESS, TEXAS, ESTABLISHING AN AD VALOREM
TAX LIMITATION AS AUTHORIZED AND DEFINED BY
THE TEXAS CONSTITUTION, ARTICLE VIII, SECTION 1-
b, AND THE TEXAS TAX CODE, SECTION 11.261 ON
RESIDENTIAL HOMESTEADS OF THE DISABLED AND
PERSONS SIXTY -FIVE (65) YEARS OF AGE OR OLDER
AND THEIR SPOUSES BEGINNING WITH TAX YEAR
2004; PROVIDING THAT THIS ORDINANCE SHALL BE
CUMULATIVE OF ALL OTHER ORDINANCES;
PROVIDING A SEVERABILITY CLAUSE; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, on September 13, 2003, the voters of Texas gave approval to
Amendment No. 13, amending Article VIII, Section 1 -b of the Texas Constitution; and
WHEREAS, the Texas Constitution, as so amended, and the Texas Tax Code
now permits counties, cities and towns, and junior college districts to establish an ad
valorem tax limitation on residence homesteads of the disabled and of the elderly and
their spouses; and
WHEREAS, the adoption of this Ordinance will keep taxes for the disabled and
over -65 homeowners and their surviving spouses under certain circumstances from
exceeding the amount of tax they are paying when they become disabled or reach the
age of 65, and
WHEREAS, the City Council believes it would be in the best interests of the
citizens of Euless to implement such tax limitation.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF EULESS, TEXAS:
SECTION 1
The City Council of the City of Euless does hereby establish an ad valorem tax
limitation on residence homesteads of the disabled and of those age 65 or over and
their spouses, in accordance with Article VIII, Section 1 -b, of the Texas Constitution and
Section 11.261 of the Texas Tax Code.
SECTION 2
The ad valorem tax limitation provided in Section 1 above is generally explained
as follows:
Residence Homestead tax freeze for elderly or disabled persons.
(a) Effective with tax year 2004, the total amount of ad valorem taxes
imposed on the residence homestead of a person who is disabled
or is sixty -five years of age or older shall not be increased while it
remains the residence homestead of that person or that person's
spouse who is disabled or sixty -five years of age or older.
(b) If the person who is disabled or is sixty -five years of age or older
dies in a year in which the person received a residence homestead
exemption, the total amount of ad valorem taxes imposed on the
residence homestead shall not be increased while it remains the
residence homestead of that person's surviving spouse if the
spouse is fifty -five years of age or older at the time of the person's
death, subject to any exceptions provided by general law.
(c) Notwithstanding subsections (a) and (b), taxes on the residence
homestead may be increased to the extent the value of the
homestead is increased by improvements other than repairs and
other than improvements made to comply with governmental
requirements.
(d) "Disabled" means under a disability for purposes of payment of
disability insurance benefits under Federal Old -Age, Survivors, and
Disability Insurance.
(e) In the event of a conflict between Article VIII, Section 1 -b of the
Texas Constitution and Section 11.261 of the Texas Tax Code with
the general explanation of the tax limitation explained herein, the
provisions of the Texas Constitution and the Texas Tax Code shall
prevail.
SECTION 3
The City Secretary shall forward to the Comptroller of the State of Texas by
United States certified mail a certified copy of this ordinance.
SECTION 4
This ordinance shall be cumulative of all provisions of ordinances of the City of
Euless Texas, as amended, except where the provisions of this ordinance are in direct
conflict with the provisions of such ordinances, in which event the conflicting provisions
of such ordinances are hereby repealed.
Ordinance No. 1619, Page 2 of 3
SECTION 5
It is hereby declared to be the intention of the City Council that the phrases,
clauses, sentences, paragraphs, and sections of this ordinance are severable, and if
any phrase, clause, sentence, paragraph or section of this ordinance shall be declared
unconstitutional by the valid judgment or decree of any court of competent jurisdiction,
such unconstitutionality shall not affect any of the remaining phrases, clauses,
sentences, paragraphs and sections of this ordinance, since the same would have been
enacted by the City Council without the incorporation in this ordinance of any such
unconstitutional phrase, clause, sentence, paragraph or section.
SECTION 6
This Ordinance shall take effect on January 1, 2004, and applies only to ad
valorem taxes imposed on or after that date.
PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular
meeting of the Euless City Council on the 13th day of January, 2004, by a vote of 7
ayes, 0 nays and 0 abstentions.
APPROVED:
r a
Mary Lib S Ieh, Mayor
ATTEST:
'us", Crim, C, City Secretary
APPROVED AS TO FORM:
'00 . • . /
Ordinance No. 1619, Page 3 of 3