76-3-Ordinance-Providing Homestead Exemption for Elderly-04/05/1976ORDINANCE 76-3
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all other applicable laws and
value of residence homesteads
older shall • .exempt from i
• e ` i i
persons . years • age or
lorem taxes levied by the City of
lowed unless the person claiming such exemption Shall file with
the city tax assessor collectoro between January 1 and April 30 of
the year for which such exemption is claimedg documentary proof of
agesatisfactory to
the tax assessor collector and a swornfor
such exemption, describing theproperty •which exemptionsought.
)n forms prescribed by the tax assessor collectort giving complete
information asi • for •.. • event is good
% sat*sfactoon of the tax assessor collectory late
applications may be accepted but • later# in any evento than ten
lays prior to time for submission of assessment rolls to the board of
n.quallzatlon,filing of proof of age and claim for
?xemption, the tax assessor collector mayo if he deems it necessary,
request information in order i determine eligibilityo'
such e • information be provided by ". 5 i#. .,,.
N.ant as a prerequisite to obtaining such exemption, Such application
For • ♦ bemade annuallyi ' each .. Jthat such exemp
tion is sought,
MMMA
After said application$ all necessary proof and a
shall determine i for . •_ • determination
of
v tax asseollectorC be final and the property•
tion shall be placed on the tax rolls of the city in accordance with
such determination,
Jr_.• Howeverg in . event
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should deny such applicationfor p • •nt notice shallbe !
the applicant days of determination and in any event
ao later than a submission of all w «. boa
of equalization, However# there shall be no appeal of the tax
The exemption
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tial homestead as same may be defined by the laws of he State of
Texas, Such exemptions shall be allowed only if the property in
juestion is in fact the residential homestead of the applicant and
such ♦ of
the taxable year in question, The exemption shall be granted if one
spouse has attained the age of sixty five years on such applicable
date even though the other has not attained such .;
eligibilityexemption qualification ther: 1A shall be
determined each year as of that date. Determination of eligibility
Cor such exemption shall be for only the year in question with each
subsequent r requiring application anR determination of eligibility
y f ." • ! _ . no proration •exemption
• !h o_ in this article fortaxable year eitherin theevent
of qualification or disqualification of either any applicable person
or property for such exemption after January 1 of the applicable year.
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