Ord 1973-016 - Laserfiche WebLink

Home Browse Search

1973 - 16 J7Y AN ORDINANCE ENTITLED "RESIDENCE HOMESTEAD EXEMPTION FOR THE ELDERLY" AS AUTHORIZED BY ARTICLE VII I, SECTION I-b OF THE TEXAS CONSTITUTION; PROVIDING FOR SUCH EXEMPTION; EFFECTIVE DATE; APPLICATION FOR EXEMPTION; DETERMINATION OF TAX ASSESSOR-COLLECTOR; LIMITATIONS OF EXEMPTION; DETERMINATIVE DATE FOR EXEMPTION; AND DECLARING AN EMER- GENCY. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF SAN MARCOS, TEXAS: III SECTION I: EXEMPTION. Upon compJ iance with all requirements of this article and all other appl icable laws and resolutions, Three Thousand Dollars ($3,000.00) of the assessed value of residence homesteads of persons sixty-five (65) years of age or older shall be exempt from ad valorem taxes levied by the City of San Marcos, Texas. SECTION 2: EFFECTIVE DATE. Such exemption shall be effective as to said residence homesteads as may qual ify hereunder from and after Mav 29 , 197~. Eligibility for such exemption shall be determined each year as of January 1 of such year. SECTION 3: APPLICATION FOR EXEMPTION. III The exemption provided for_by this ordinance shall not be allowed unless the person claiming such exemption shall file with the city of San Marcos Tax Assessor- Collector, between January I and April 30 of the year for which such exemption is claimed, documentary proof of age satisfactory to the Tax Assessor-Collector and a sworn claim for such exemption, describing the property for which exemption is sought, on forms prescribed by the Tax Assessor-Collector, giving complete information as provided for by such forms. In the event of good cause, shown to the satisfaction of the Tax Assessor-Collector, late appl ications may be accepted; but no later, in any event, than ten (10) days prior to time for submission of assessment rolls to the Board of Equal ization. After the fil ing of such proof of age and claim for exemption, the Tax Assessor-Collector may, if he deems it necessary, request further information in order to determine eligibil ity for such exemption, which information shall be provided by the appl icant as a prerequisite to obtaining said exemption. Such appl i- cation for exemption shal I be made annually for each year that said exemption is sought. SECTION 4: DETERMINATION OF TAX ASSESSOR-COLLECTOR. After said appJ ication, all necessary proof and any other necessary informa- tion have been filed, the Tax Assessor-Collector shal I determine the eligibility for such exemption. The determination of the Tax Assessor-Collector shall be final, and the property in question shall be placed on the tax rolls of the City of San Marcos in accordance with such determination. However, in the event the Tax Assessor- Collector should deny such appl ication for exemption, notice shall be given to the appl icant within ten (10) days of such determination and in any event no later than the submission of all assessment lists to the Board of Equal ization. However, there shall be no appeal of the Tax Assessor-Collector's determination. SECTION 5: LIMITATIONS OF EXEMPTION. III The exemption authorized hereby shall extend only to a residential homestead as same may be defined by the laws of the State of Texas. Such exemption shall be allowed only if the property in question is in fact the residential homestead of the appJ icant, and such person has attained the age of sixty-five (65) years on January I of the taxable year in question. The exemption shall be granted if one spouse has attained the age of sixty-five (65) years on such appl icable date even though the other has not attained such age. SECTION 6: DETERMINATION DATE FOR EXEMPTION. January 1 of each tax year shall be the determinative date for el igibility for such exemption, and qualification therefore shall be determined each year as of that date. Determination of el igibil ity for such exemption shall be for only the year in question, with each subsequent year requiring appl ication and determination of the exemption provided for in this article, regardless of prior qual ification or disqual i- fication of either person or property for such exemption. -1-