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(A) Application for exemption.
(1) The exemption provided for by this section shall not be allowed unless the person claiming the exemption shall file with the City Tax Assessor-Collector, between January 1 and April 30 of the year for which the exemption is claimed, documentary proof of age satisfactory to the Tax Assessor-Collector and a sworn claim for the exemption, describing the property for which exemption is sought, giving complete information as provided for on a sworn application substantially in the form set forth in Appendix A to this chapter.
(2) In the event of good cause shown to the satisfaction of the Tax Assessor-Collector, late applications may be accepted, but no later, in any event, than ten days prior to time for submission of assessment rolls to the Board of Equalization. After the filing of such proof of age and claim for exemption, the Tax Assessor-Collector may, if he or she deems it necessary, request further information in order to determine eligibility for the exemption, which information shall be provided by applicant as a prerequisite to obtaining the exemption. The application for exemption shall be made annually for each year that the exemption is sought.
(B) Determination by Tax Assessor-Collector. After the application, all necessary proof and any other necessary information has been filed, the Tax Assessor-Collector shall determine eligibility for the exemption. The determination of the Tax Assessor-Collector shall be final and the property in question shall be placed on the tax rolls of the city in accordance with this determination. However, in the event the Tax Assessor-Collector should deny the application for exemption, notice shall be given to the applicant within ten days of the determination and in any event no later than the submission of all assessment lists to the Board of Equalization. However, there shall be no appeal of the Tax Assessor-Collector’s determination.
(C) Limitations of exemption. The exemption authorized hereby shall extend only to a residential homestead as same may be defined by the laws of the State of Texas. The exemption shall be allowed only if the property in question is in fact the residential homestead of the applicant and that person has attained the age of 65 years on January 1 of the taxable year in question. The exemption shall be granted if one spouse has attained the age of 65 years on the application date even though the other has not attained that age.
(D) Determination date for exemption. January 1 of each tax year shall be the determinative date for eligibility for the exemption and qualification therefor shall be determined each year as of that date. Determination of eligibility for the exemption shall be for only the year in question with each subsequent year requiring application and determination of the exemption provided for in this section for any taxable year either in the event of qualification or disqualification of either any applicable person or property for the exemption after January 1 of the applicable year.
(E) Ad valorem tax limitation on certain residential homesteads.
(1) Exemption, effective date. Upon compliance with all requirements of this section and all other applicable laws and ordinances, $10,000 of the assessed value of residence homesteads of persons 65 years of age or older shall be exempt from ad valorem taxes levied by the city. This exemption shall be effective as to such residence homesteads as may qualify hereunder from and after January 1, 1984. Eligibility for the exemption shall be determined each year as of January 1 of that year.
(2) A person who is disabled or who is 65 years of age or older shall receive a residence homestead exemption prescribed or authorized by Article VIII, § I-b, Subsection (h) of the Texas Constitution. The total amount of ad valorem taxes imposed on the residence homestead of a person who is disabled or is 65 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 65 years of age or older.
(3) If the person who is disabled or is 65 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 55 years of age or older at the time of the person’s death.
(4) Notwithstanding divisions (F)(1) and (2), 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.
(Ord. 5-74, passed 3-13-1974; Ord. 15-84, passed 8-13-1984; Ord. 2-04, passed 3-8-2004)