ORD 1986-08 - Disability ExemptionORDINANCE NO. 86-8
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF HUNTSVILLE, TEXAS AMENDING
CHAPTER 15B, TAXATION, CREATING A NEW ARTICLE, HOMESTEAD EXEMPTION FOR THE
DISABLED; GRANTING EXEMPTION FROM AD VALOREM TAXES FOR CERTAIN DISABLED
PERSONS; MAKING OTHER FINDINGS AND PROVISIONS RELATED THERETO; AND PROVIDING
FOR THE EFFECTIVE DATE HEREOF.
WHEREAS, Texas Tax Code § 11.13, Residence Homestead, provides that the govern-
ing body of a taxing unit or, upon petition by voters, the qualified voters of a tax-
ing unit, may adopt an exemption from taxation of a portion of the appraised value of
a disabled person's residence homestead; and
WHEREAS, the Tax Code sets such exemption at $3,000.00 of the appraised value of
the residence homestead unless the.governing body or petition specifies a larger amount;
and
WHEREAS, 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; and
WHEREAS, exemptions may not be aggregated, but a person is entitled to take only
one exemption authorized by the Tax Code; and
WHEREAS, "Disabled" means (4114,Itt5 disability for purposes of payment of disability
insurance benefits under Federal Old-Age, Survivors, and Disability Insurance; and
WHEREAS, granting of this exemption would not impair any obligation of contract
creating any debt to the City;
NOW, THEREFORE, BE IT ORDAINED by the City Council of the City of Huntsville,
Texas, that:
Section 1: Chapter 15B, TAXATION, of the Code of Ordinances of the City of
Huntsville, Texas, is hereby amended by the Adoption of a New Article III, Homestead
Exemption for persons disabled, that shall read as follows:
ARTICLE III. HOMESTEAD EXEMPTION FOR DISABLED
Sec. 15B-12. Homestead Exemption for persons disabled.
From and after January 1, 1986, ten thousand dollars ($10,000.00) of the assessed
value of residence homesteads as defined by law of persons who are adults and are
disabled on or before January 1st of the year for which the exemption is claimed shall
be exempt from City as valorem taxes.
Section 15B-13. Filing for exemption.
In order to secure the benefit of the exemption, owner shall file a completed exemption
form as required by state law (See Texas Tax Code § 11.43).
Section 2: This ordinance shall take effect immediately from and after its adoption.
PASSED AND APPROVED on this the 22,011day o
DeShaw, C
AppDayed as t
Dniinele
A++nrnov
, 1986.
THE CITY OF HUNTSVILLE, TyCAS
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Ja Monday, Mayor