(A) For any resident of the city who is 65 years of age or older or is disabled and receives a residence homestead exemption as provided by law, the total amount of ad valorem taxes imposed by the city on that homestead may not be increased while the property remains the residence homestead of that person or that person’s spouse who is disabled or 65 years of age or older and receives a residence homestead exemption on the homestead.
(B) Taxes otherwise limited by the city under this subchapter may be increased by the city 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 and except as may be consistent with the transfer of a tax limitation under a law authorized by Art. 8, § 1-b, of the state’s Constitution.
(C) As provided by state’s Constitution Art. 8, § 1-b(h), the city may not repeal or rescind the tax limitation established under it.
(2012 Code, § 80-39) (Ord. 070701, passed - -)
Statutory reference:
Related provisions, see Texas Constitution Art. 8, § 1-b(h)