HomeMy WebLinkAboutOrdinance - 2004-O0017 - Amending Chpt. 26, Add Sect. 26-13; Limitation/Homestead Tax Of Disabled/Elderly - 01/22/2004II
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First Reading
January 22, 2004
Item No. 42
ORDINANCE NO. 2004-00017
Second Reading
February 5, 2004
Item No. 18
AN ORDINANCE AMENDING CHAPTER 26 OF THE CODE OF
ORDINANCES OF THE CITY OF LUBBOCK, TEXAS, BY ADDING A NEW
SECTION 26-13 PROVIDING FOR A LllVIITATION OF AD VALOREM TAXES ON
HOMESTEADS OF DISABLED AND ELDERLY; PROVIDING A SAVINGS
CLAUSE AND PROVIDING FOR PUBLICATION OF THIS ORDINANCE AND AN
EFFECTIVE DATE HEREOF.
WHEREAS, the Legislature of the State of Texas has adopted a proposed
constitutional amendment, HJR 16, which provided that the governing body of a city or
town may, by official action, provide that if a person who is disabled or is sixty-five
(65) years of age or older receives a specified residence homestead exemption, the total
amount of ad valorem taxes imposed on that homestead by the city or town may not be
increased while it remains the residence homestead of that person or that person's
spouse who is disabled or sixty-five (65) years of age or older and receives a residence
homestead exemption on the homestead, and which further provides that if a city or
town establishes such tax limitation and a disabled person or a person sixty-five (65)
years of age or older dies in a year in which the person received a residence homestead
exemption, the total amount of ad valorem taxes imposed on the homestead by the city
or town may not be increased while it remains the residence of that person's surviving
spouse if the spouse is fifty-five (55) years of age or older at the time of [he person's
death: and
WHEREAS, the Legislature of the State of Texas further provided that the
proposed constitutional amendment, HJR 16 be submitted to the voters at an election to
be held on September 13, 2003 and, if adopted said constitutional amendment to
become effective January 1, 2004, and
WHEREAS, the Legislature of the State of Texas adopted HB 136 amending
Subchapter B, Chapter 11, Tax Code by adding Section 11.261 authorizing and
establishing a limitation of tax on homesteads of disabled and elderly, and
WHEREAS, the proposed constitutional amendment, HJR 16, was approved by
the voters at an election held on September 13, 2003, and
WHEREAS, the City Council of the City of Lubbock has found that it is in the
best interest of the citizens of the City of Lubbock to adopt the ad valorem tax
limitation provided for in the said constitutional amendment, HJR 16, and Tax Code
Section 11.261; NOW THEREFORE:
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF LUBBOCK:
SECTION 1. THAT Chapter 6 of the Code of Ordinances, City of Lubbock,
Texas is hereby amended to by adding a new Section 26-13 which shall read as follows:
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If a person who is disabled or is sixty-five (65) years of age or older receives a
specified residence homestead exemption, the total amount of ad valorem taxes imposed
on that homestead by the City of Lubbock may not be increased while it remains the
residence homestead of that person or that person's spouse who is disabled or sixty-five
(65) years of age or older and receives a residence homestead exemption on the
homestead. If such disabled person or person sixty-five (65) years of age or older dies
in a year in which the person received a residence homestead exemption, the total
amount of ad valorem taxes imposed on the homestead by the City of Lubbock may not
be increased while it remains the residence of that person's surviving spouse if the
spouse is fifty-five (55) years of age or older at the time of the person's death.
SECTION 2. THAT should any paragraph, sentence, clause, phrase or word of
this Ordinance be declared unconstitutional or invalid for any reason. the remainder of
this Ordinance shall not be affected thereby.
SECTION 3. THAT the City Secretary is hereby authorized to cause
publication of the descriptive caption of this Ordinance as an alternative method
provided by law and this Ordinance shall become effective ten days after its last
publication.
AND IT IS SO ORDERED.
Passed by the City Council on first reading this 22nd
Passed by the City Council on second reading this 5th
January//, 2004.
Febrycl~y , 2004.
/ I
MARC MCDOUGAQ; MAYOR
ATTEST: ----i
~~ 0 t,9.-"' " ... ~""'" ~ Reecca G~a, City Secretary D
APPROVED AS TO CONTENT:
/:fohn Knigb
Assistant City Attorney
JK:as/ad valorem-Tallation-suspend.ord
ccdocs/January 5. 2004