HomeMy WebLinkAboutORD 05.14.1973 - Ad Valorem Tax Exemption for Persons 65 or Older316
AN ORDINANCE WHICH PROVIDES THAT NOT LESS THAN
THREE THOUSAND DOLLARS OF THE ASSESSED VALUE OF
RESIDENCE HOMESTEADS OF ALL PERSONS SIXTY-FIVE YEARS
OF AGE OR OLDER BE EXEMPTED FROM AD VALOREM TAXES
UNDER CERTAIN _CONDITIONS: AND PROVIDING THE EFFECT-
IVE DATE. ,HEREOF.
WHEREAS, Article Vill, 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 Thou-
sand Dollars ($3,000.00) of the value of residence homesteads of all persons sixty-five (65)
years of age or older from ad valorem taxes under certain conditions; and,
WHEREAS, the City Council of the City of Georgetown wishes to grant the benefits of
an exemption pursuant to said Constitutional Amendment, but in any event not to extend beyond
such period of time that General Revenue Sharing is available to the City; now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GEORGETOWN, TEXAS:
Sectionl. From and after January 1, 1974, Three Thousand Dollars ($3,000.00) of the
assessed value of residence 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 -Col lector, a sworn inventory -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 cert-
ificate of birth, then by the affidavit of two persons at least five (5) years older than the ex-
emption 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:
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. Mi I i tary Record,
10. Passport,
11. Marrage Record,
12. Hospital Record,
13. Voter's Registration Record,
14. Church Baptismal Record,
15. Employment Record, and,
16. Physicians Record
Section 3. It is the intention of the City Council that this Ordinance shall become a
part of the Code of Ordinances of the City of Georgetown and may be renumbered and
codified therein accordingly.
Section 4. The provisions of this Ordinance shall become effective January 1, 1974.
Section 5. This being an Ordinance not requiring a penalty, it shall take effect from
and after its passage.
READ, ADOPTED, AND APPROVED by unanimous vote at a regular meeting of the
City Council of the City of Georgetown, Texas, on this the 14th day of May, 1973, and
passed by affirmative vote of all members of the City Council on 2nd, reading on this the 11th
day of June, 1973.
oe E. or, a)or City of Georgetown