(A) Homestead and disability exemptions will be provided by the City Commission (under Tex. Tax Code Ch. 11) as follows:
(1) Residence homestead exemption. Tex. Tax Code § 11.13, family or single adult is entitled to an exemption from taxation for the county purposes authorized in Article VIII, § 1-a, of the Texas Constitution of $3,000 of the assessed value of his or her residence homestead;
(2) Over 65 homestead exemption. Tex. Tax Code § 11.13, $20,000 of the appraised value; and
(3) Disability homestead exemption. Tex. Tax Code § 11.13, a disabled person exemption of $10,000 is allowed in addition to the residence homestead exemption. This exemption will be granted to persons who meet the definition of “disabled” as set out by the County Central Appraisal District. An eligible disabled person who is 65 years of age or older may not receive both a disabled and an elderly residence homestead exemption, but may choose either. The homestead exemption for the disabled shall become effective for the tax year 1991.
(B) Individuals claiming any of the exemptions provided for in this section must timely file with the Chief Appraiser of the County Central Appraisal District.
(1998 Code, § 114-2)
Statutory reference:
Similar provisions, see Tex. Tax Code § 11.13(m)