HomeMy WebLinkAbout81-2434 ordORDINANCE NO. 81-2454
AN ORDINANCE ESTABLISHING A "RESIDENCE HOMESTEAD EXEMPTION FOR
PERSONS 65 YEARS OF AGE OR OLDER"; DESIGNATING CHIEF APPRAISOR,
HALE COUNTY TAX APPRAISAL DISTRICT TO DETE~4INE ELIGIBILITY
FOR SUCH EXEMPTION; PROVIDING FOR LIMITATION OF SAID EXEMPTION;
AND PROVIDING FOR THE EFFECTIVE DATE.
WHEREAS, the City Council of the City of Plainview, Texas,
has determined that in compliance with Article 8, Sec. l(b) of
the COnstitution of the State of Texas it would be in the best
interests of the public to grant an exemption of $3,000.00 of
the market value of residence homestead of persons, married or
unmarried, who are 65 years of age or older, including those
living alone, from all ad valorum taxes hereinafter levied by the
City of Plainview, Texas;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE
CITY OF PLAINVIEW, TEXAS:
SECTION 1: RESIDENCE HOMESTEAD EXEMPTION
The City of Plainview, Texas, does hereby exempt from ad
valorum taxes assessed by the City the sum of $3,000.00 of the
market value of residence homesteads of persons, married or
unmarried, including those persons living alone, who are 65
years of age or older. Upon compliance with all requirements
of this ordinance and all other applicable laws and ordinances,
$3,000.00 of the assessed value of residence homesteads of persons
65 years of age or older shall be exempt from ad valorum taxes
levied by the City of Plainview, Texas.
SECTION 2: EFFECTIVE DATE OF EXEMPTION
Said exemption shall be effective from and after January 1,
1981, for such residence homesteads as may qualify hereunder for
the exemption. Eligibility for the exemption shall be determined
annually as of January 1 of each year.
SECTION 3: APPLICATION FOR EXEMPTION
Said exemption shall not be allowed for the year 1981 unless
a sworn affidavit is filed by the person claiming such exemption
with the Chief Appraisor of the Hale County Tax Appraisal District'_
from the time. of passage of this ordinance until ~y 1, 1981. Beginning
on January 1, 1982, and all subsequent years thereafter, said
exemption shall not be allowed for such year unless a sworn affidavit
is filed by the person claiming such exemption with the Chief Appraisor
of the Hale County Appraisal District between January 1 and April 1
of each year for which the exemption is claimed.
The person claiming such residence homestead exemption shall
file with the Chief Appraisor of the Hale County Appraisal District
a sworn affidavit verifying that such person is 65 years of age or
older and describing the property for which the exemption is sought
on forms prescribed by the Chief Appraisor giving complete information
as provided in such forms.
In the event of good cause shown to the satisfaction of the
Chief Appraisor, [ate applications may be accepted but no later,
in any event~ tha~ ten (10) days prior to the time for the sub-
mission of assess]~ent rolls to the Board of Equalization. After the
filing of such pr.)of of age and claim for exemption, the Chief
Appraisor may, if he deems it necessary, require such further information
in order to determine the eligibility of such exemption, which such
information shall be provided by the applicant as a prerequisite to
the granting of s~lch exemption. Such application for exemption shall
be made annually ~s provided for herein for each year that such exemp-
tion is sought.
SECTION 4: )ETERMINATION OF QUALIFICATION FOR RESIDENCE
{OMESTEAD EXEMPTION
After. said a)plication, all necessary proof and any other
necessary information has been filed, the Chief Appraisor shall
determine eligibilLity for such exemption. The determination of the
Chief Appraisor s]~all be final, and the property in question shall
be placed on the ~ax rolls of the City in accordance with such
determination. H~wever, in the event the Chief Appraisor should deny
such application for residence homestead exemption, notice shall be
given to the applicant within ten (10) days of such determination
any event~ no later than the submission of all assessment
the Boar~ of Equalization. There shall be no appeal of the
of the Chief Appraisor to the City Council of the City of
and, in
lists to
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Plainview, Texas.
SECTION 5: LIMITATIONS OF EXEMPTION
The exemptio~ authorized hereby shall extend only to a residential
homestead as defi~ed by the laws of the State of Texas. Such exemption
shall be allowed 9nly if the property in question is in fact a resi-
dential homestead of the applicant andlsuch person has attained the
age of 65 Years o~ JanUary 1 °f the taXable year in question. Exemption
shall be granted if one spouse has attained the age of 65 years on
such application da~ even though the other spouse has not attained
such age.
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SECTION 6: DETERMINATION OF DATE FOR EXEMPTION
A determination of eligibility for such exemption shall
be made as of January 1 of each year. The person claiming
such exemption shall each year file an affidavit within the
period of time designated herein claiming the residence homestead
exemption. The Chief Appraisor shall annually determine the qualifi-
cation for eligibility of said exemption as provided herein. There
shall be no proration of the exemption provided for in this ordinance
for any taxable year. -
PASSED AND APPROVED ON FIRST ~EADING this the
February , 1981.
10th day of
PASSED AND APPROVED ON SECOND AND FINAL READING this the
day of February , 1981.
24th
CITY OF PLAINVIEW, TEXAS
ATTE S T:
WALTER S. DODSON, CITY CLERK
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