ORD CC 02/27/73 - Senior tax exemptionsORDINANCE NO.
AN ORDINANCE PROVIDING THAT THREE THOUSAND DOLLARS OF THE
ASSESSED VALUATION OF RESIDENCE HOMESTEADS OF ALL PERSONS
SIXTY -FIVE YEARS OF AGE OR OLDER BE EXEMPT FROM AD VALOREM
TAXES UNDER CERTAIN CONDITIONS; AND PROVIDING AN EFFECTIVE
DATE
WHEREAS, Article VIII, Section 1 -b of the Texas
Constitution provides that from and after January 1, 1973,
political subdivisions of the State may exempt not less
than Three Thousand ($3,000.00) Dollars of the value of
residence homesteads of all persons sixty -five (65) years
of age or older from ad valorem taxes under certain con-
ditions; and,
WHEREAS, the City Council of the City of Huntsville
wishes to grant the benefits of an exemption pursuant to said
Constitutional Amendment; now, therefore,
SECTION 1: From and after January 1, 1973, Three
Thousand ($3,000.00) Dollars of the assessed value of resi-
dence homesteads as defined by law of persons who have
attained the age of sixty -five (65) years on or before
January 1st of the year for which the exemption is claimed
shall be exempt from City ad valorem taxes; provided, however,
that where the ad valorem tax has heretofore been pledged for
the payment of any debt, the taxing officers of the City shall
have authority to continue to levy and collect the tax against
the homestead property at the same rate as the tax so pledged
until the debt is discharged, if the cessation of the levy
would impair the obligation of the contract by which the debt
was created.
SECTION 2: In order to secure the benefit of,the
exemption, the owner shall, between January 1st and April
1st of each year, file with the City Tax Assessor and Collector,
on form furnished by the Tax Assessor - Collector, a sworn in-
ventory of such property owned on January 1st of each year for
which the exemption is claimed, and shall initially furnish
proof of age by certified copy of his or her birth certificate
or, if such person does not have a certificate of birth, then
by the affidavit of two persons at least five (5) years older
than the exemption claimant with actual knowledge of the date
and place of birth and by the original or certified copy of
any two of the following documents, which must be at least
five (5) years old, to -wit:
M
1. Social Security record,
2. Federal census record,
3. State census record,
4. Own child's birth certificate,
5. Original birth notice in newspaper,
6. School record,
7. Insurance policy,
8. Lodge record,
9. Military record,
10. Passport,
11. Marriage record,
12. Hospital record,
13. Voter's registration record,
14. Church baptismal record,
15. Employment record, and
16. Physician's record.
SECTION 3: It is the intention of the City Council
that this Ordinance shall become a part of the Code of Or-
dinances of the City of Huntsville and may be renumbered and
codified therein accordingly.
SECTION 4: The provisions of.this Ordinance shall
become effective February 27, 1573.
SECTION 5: This being an Ordinance not requiring
a penalty it shall take effect frc:a and after its passage.
PASSED, APPROVED AND ADOPTED at a regular meeting
held on the 27th day of February, A.D., 1573.
da-
ClI.WALLER, MAYOR
ATTEST:
iseaA hiefrov,fry
FRANK ROBINSON, JR.,
City Secretary
ROVED:
.ARTIN D. COLLEY, City Attorney