HomeMy WebLinkAboutOrdinances (Ordinance O-24-2281)-06/18/2024DR[]INANCE D-Z4-�281
AN QRDINANCE QF THE CITY OF CDLLEYVILLE� TEXAS. AMEND�NG
QND RESTATING CHAPTER 9�, SECTIQN 9U-1 T� AD�PT A
RESIDENTIAL HOME5TEAD PRDPERTY TA7C EXEMPTIQN EQLJAL TQ
THE GREATER ❑F SEVEN PERCENT {7°/0) �F THE APPRAISED VALUE
DR FIVE THQUSAND DQLLARS; PR�VIDING F�R CDNS�L�DATF�N
�F THE CITY'S �RDINANCES REGIJLATING HQMESTEAD
ExEMPTI�NS INT� SECTIDN 90-1 DF THE CDOE; PRDV�D�NG A
SAVINGS CLQUSE; PRQVIDING A SEVERABILITY CLA[lSE; AND
PRUVIDING AN EFFECT�VE DATE
1NHEREAS, ti�� City Cauncil of the City of Colley�ill� desires to a�opt a
residence homestead exemption pursuant ta the Texas
Canstitutian and V.T.C.A., Tax Code § 11.13 [n}, in an
ama�nt equal t❑ th� gr�ater af se�en percent (7°Io} ar fi�e
tha�sand dtillars {$5,Da0.a�} ❑f the ap�raised �alue of tn�
residence hamestead beginning tax year Z��4 and ca�tir�uing
thereafter pra�ided such person aualifies and makes tirnely
application for the exemption in accordance with the Texas
Praperty Tax Cade; and
WHEREA5� the City �ouncil finds that adaption of the foregoing resid�nce
property tax exemptior� promotes the health, safety and
we�far� of the cammunity �y pra�iding residential homeow�ers
necessary relief from the increasing b�rden af ad �alorem
taxes on residential prop�rties within the Ci�y; and
WHEREAS. the C�ty Council furth�r finds it in �he public interest to amend
the Cade of �rdinances of the City of �olley�ikle ta consolidate
and codify ardinar�ces �-03-1390 and D-04-1437 pro�iding far
pre�ious amendmen�ts to the City's residence homes�ead
exemptian� into a single section of the Cade and ta make other
non-substanti�e �anforming amendments.
NDW, THEREF�RE. BE IT QRDA�NEO BY THE CITY CQUNCIL QF THE '
CITY �F CULLEYVILLE, TE]tAS:
Sec. 1. THAT the aba�e findings are hereby found ta �e true and �orrect,
and are incorporated in their entirety into this ordinance as if
written herein.
Sec. 2. THAT C#�apter 90, Section 9D-1 of th� �ode ❑f �rdinances far �
the City ❑f Calley�ille, Texas, i� h�reby amended and restated j
t❑ r�ad as follaws: ;
Qrdinance �-24-2281
Page 2 ❑f 4
"5ec. 9�-1. HvmestQad exemptions.
(a} Residential hamestead exemp�ian. Pursuant to the Texas
Constitutian ar�d Section 11.13 �n} of the Texas Property
Tax Code, the greatEr ❑f se�en percent [7°Ia} or fi�e
thousand dollars �$5,���.OQ} of the appraised �alue of t�e
r�sidenc� hamestead of an indi�idual shall be exempt frarn
City ad �alarem �axes beginning tax y�ar 20�4, and
continuing th�reafter, pro�ided such persor� qualifies and
makes application for t�e exemption in accordance with
the Texas Property Tax C�de.
�b} Exemptian for sen�or ci�izens. Pursua�t to Article VIII�
5ectian 1-� ❑f the Texas Constitution and 5�ctio�
�1.13�d} of the Texas Proper�y Tax Code, sixty-fi�e
thousand dollars [$55,���.0�} ❑� tne appraised �alue of
the residenc� homestead of an indi�idual sixty-fi�e (55}
years ❑f age or old�r shall be exempt fram ad �alorem
taxation, pra�ided such indi�idual quaiifies far and makes
applicatian for such exemption in accordar�ce with the
Texas Property Tax Cod�.
[c} Exemption for �he disa6led. Pursuan� �o Article VIII,
5eciian 1-h af the Texas Canstitution and S�ction
1�.13(d) of th� Texas Proper-ty Tax Code, six�y-fi�e
�hausand dollars �$55,a�Q.��) of the appraised �alue of
the residence h�mestead of an indi�idual who is disa�led
shall be exempt �rom ad �alorem taxatian, pro�ided such
indi�idual qualifi�s fpr and makes applicatior� for su�Y�
exemptipn in accardance with ti�e Texas Property Tax
Code.
�d} Limrt�aiion of �axes an homesteads ❑f senior �itizens and
p�rsan� with a disa6rlity. EffeCti�e witn tax year 2�Q4, the
tata I a mou�t ❑� ad �a lor�em taxes i m posed ❑n the
residence homesteads �f a person who is �i�abled or is
sixty-fi�e �65} years ❑f age or old�r shall nat be in�reased
whife it remains the residence homestead af tha� person
❑r tha� person's spous� wha is disabled nr sixty-fi�e [65j
years af age ❑r older. If the p�r�on wha is disableci ❑r i�
sixty-fi�e ��S} years ❑f age or alder dies in a year in which
the person recei��d a residence homestead �x�mptian,
Drdinance �-�4-�281
Page 3 of 4
the totai amount �af ad �alorem taxes imposed upan the
residen�e homestead shall not �e increased while it
remains the r�sidence homestead a� that person's
sur�i�ing sptiuse if the spause is fifty-�i�e (55} years ❑f
age or alder at the time af the person's death.
Na�withstanding th� foregoing, ad �alarem taxes on th�
re�idenc� homest�ad may be increased to the extent the
�alue �f the residence hamestead 15 increased by
impro�ements ath�r �han repairs and o�her than
impra�ements made ta camply with ga�ernm�ntal
requirements."
Sec. 3. THAT this ❑rdinance shall be cumufati�e of all pra�i�ions af
❑rdinances and of the Code of Ordinan�es of the City of
C�Iley�ille, Texas, as amended, except wher� the pra�isians of
this �rdinance are in direct conflict with the pra�isions of such
❑rdinances and s�ch Code, in which e�ent the conflicting
pro�isior►s of such ordinan�es and such Cade are here�y
repealed.
5e�. 4. THAT if any sectian, paragraph, subdi�isian, c�ause, phrase or
pra�isian o� this ❑rdir�anc� shall be judge� in�alid or
uncanstitu�ional, the same shall not affe�t the �alidity af this
ardinance as a whole ❑r any portion thereaf ather tt�an that
portion so d�cid�d ta he in�alid or un�onstitutior�al.
5ec. 5. THAT this ordinance shall take effect immediately from and after
its passage subject to the �ublicatian ❑f the captian, as the law
❑r charter in such cases may pra�ide.
AN D IT IS 5� OROERE�.
The first r�ading and pubiic h�aring being cflnducted on the 4�"' day of ]une
�0�4.
The second reading an� public hearing being c�nducted an the 18th day afi '
)une 20Z4. I
�rdinance �-24-�281
Page4of4
APPR�VED BY A VQTE �F 7 AYES, a NAYS, ON THIS THE 18T" DAY OF ]L1NE
�OZ4.
Mayor Bo�by Lindamood
Mayor Pra Tem Brandi Elder
Deputy Mayor Pro Tem Scotty Richardson
Kimberly Holt Gunderson� Place 5
Aye Mark Alphonsfl, Place 2 Aye
Aye gen Gra�es, Plac� 4 Aye
Ay� Tim Raine, Place 5 Aye
Aye
ATTEST:
�-'
Christine Lo�en, TRMC
City Secreta ry
APPROVED A5 TQ FQRM:
OF C�LLEYVILLE
����
Mayor
Whitt Wyatt
City Attarney