ORD 2004-03 - Valorem Tax On Homesteads 02-17-2004ORDINANCE NO. 2004-03
AN ORDINANCE LIMITING INCREASES OF AD VALOREM TAXES ON
RESIDENCE HOMESTEADS FOR ELDERLY AND DISABLED PERSONS;
DEFINING TERMS PURSUANT TO ARTICLE VIII, SECTION 1 -b,
SUBSECTION (h); PROVIDING THAT AD VALOREM TAXES SHALL NOT
INCREASE ABOVE AN AMOUNT AN ELDERLY OR DISABLED PERSON
PAID UPON REACHING THE AGE OF 65 YEARS OR BECOMING DISABLED
WHILE IT REMAINS THE RESIDENCE HOMESTEAD OF THAT PERSON OR
THAT PERSONS SPOUSE AS PRESCRIBED; PROVIDING THAT SURVIVING
SPOUSES OF ELDERLY PERSONS SHALL CONTINUE TO RECEIVE SUCH
EXEMPTION IF SUCH SPOUSE WAS AT LEAST 55 YEARS OF AGE AT THE
TIME OF DEATH; PROHIBITING THE LIFTING OF THE FREEZE
ESTABLISHED BY THIS ORDINANCE; PROVIDING THAT THE
ORDINANCE IS CUMULATIVE; AND PROVIDING FOR SEVERABILITY AND
AN EFFECTIVE DATE.
WHEREAS, on September 13, 2403, H. J. R. No. 16, known as Proposition 13, was passed by the voters
of the State of Texas, and amended Section 1 -b, Article VIII of the Texas Constitution by adding a new
Subsection (h);
WHEREAS, such amendment authorizes cities to provide for an ordinance whereby homestead ad
Valorem property taxes may not be increased for disabled or elderly persons;
WHEREAS, such amendment authorizes cities to further provide for the extension of such provisions to
surviving spouses of elderly persons if such spouse is 55 years of age or older at the time of the elderly
persons death;
WHEREAS, such amendment requires that, once authorized, such exemption or freeze may not be
repealed; and
WHEREAS, the City Council of the City of Huntsville, Texas, finds that this ordinance establishing such
exemption or freeze is in the best interest of the disabled and elderly citizens of Huntsville.
NOW THEREFORE, BE IT ORDAINED by the City Council of the City of Huntsville, Texas, that:
Section 1: DEFINITIONS
The terms "elderly ", "disabled ", and "surviving spouse" shall be defined herein in accordance with Article
VIII, Section I -b, Subsection (h) of the Texas Constitution.
Section 2: RESIDENCE HOMESTEAD EXEMPTION LIMITATION
A person who is disabled or who is sixty -five (65) years of age or older ( "elderly ") shall receive a
residence homestead exemption prescribed or authorized by Article VIII, Section I -b, Subsection (h) of
the Texas Constitution. For such persons, the total amount of ad Valorem taxes imposed by the City of
Huntsville shall not be increased while it remains the residence homestead of that person or that persons
spouse who is disabled or sixty -five (65) years of age or older and receives a residence homestead
exemption on the homestead.
Section 3: LIMITATION EXTENDED TO SURVIVING SPOUSES
If a disabled person or an elderly person dies in a year in which the person received a residence
homestead exemption prescribed by this ordinance or any other ordinance, the total amount of ad
Valorem taxes imposed by the City of Huntsville, Texas, may not be increased while it remains the
residence homestead of that persons' surviving spouse if the spouse is fifty -five (5 5) years of age or older
at the time of the persons death.
Section 4: LIMITATION MADE IRREVOCABLE
The tax limitation established by this ordinance may not be repealed and is hereby made irrevocable.
Section 5: ORDINANCE IS CUMULATIVE
This ordinance shall be cumulative of all provisions of ordinances of the City of Huntsville, Texas, as
amended, except where the provisions of this ordinance are in direct conflict with the provisions of such
ordinances, in which event conflicting provisions of such ordinances are hereby repealed.
Section b: SEVERABILITY
It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences,
paragraphs and sections of this ordinance are severable, and if any phrase, clause, sentence, paragraph or
section of this ordinance shall be declared unconstitutional by the valid judgment or decree of any court
of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses,
sentences, paragraphs and sections of this ordinance, since the same would have been enacted by the City
Council without the incorporation of this ordinance of any such unconstitutional phrase, clause, sentence,
paragraph or section.
Section 7: EFFECTIVE DATE
This ordinance shall be effective for the October 1, 2004 valuations.
PASSED AND APPROVED by the City Council of the City of Huntsville, Texas, on this the 17th day of
February 2004.
ATT ST:
Danna Welter, City Secretary
NCITOF:NTS TEXAS
Karl Davidson, Mayor
APPROVED AS TO FO
Thomas A. Leeper, ty Att rney