O-173-12-7415,-k
ORDINANCE NO. 173
AN ORDINANCE ENTITLED "RESIDENCE HOMESTEAD EXEMPTION FOR THE ELDERLY";
PROVIDING FOR SUCH EXEMPTION, EFFECTIVE DATE, APPLICATION FOR EXEMPTION,
DETERMINATION OF TAX ASSESSOR -COLLECTOR, LIMITATIONS OF EXEMPTION AND
DETERMANITIVE DATE FOR EXEMPTION.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALLEN:
PART 1. That this Ordinance will be known as "RESIDENCE HOMESTEAD EXEMPT-
ION FOR THE ELDERLY".
SECTION 1. EXEMPTION.
Upon compliance with all requirements of this article and all
other applicable laws and ordinances, $ 3,000 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 Allen.
SECTION II. EFFECTIVE DATE.
Such exemption shall be effective as to such residence home-
steads as may qualify hereunder from and after January 1, 1975.
Elgibility for such exemption shall be determined each year as of
January 1 of such year.
SECTION III. APPLICATION FOR EXEMPTION.
The exemption provided for by this article shall not be allow-
ed unless the person claiming such exemption shall file with the City
Tax Assessor -Collector, between January 1 and April 30 of the year for
which 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 by such
forms. In the event of good cause shown to the satisfaction of the Tax
Assessor -Collector, late applications 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 Equalization. After the filing 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 elig-
ibility for such exemption, which such information shall be provided by
the applicant as a prerequisite to obtaining such exemption. Such app-
lication for exemption shall be made annually for such year that such
exemption is sought.
SECTION IV. DETERMINATION OF TAX CASSESSOR-:'COLLECTOR
After said application, all necessary proof and any other
necessary information has been filed, the Tax Assessor -Collector shall
determine 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 in accordance with such
determination.
However, in the event the Tax Assessor -Collector should deny such
application for exemption, notice shall be given to the applicant
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-Co117
pcctor!s=determination: }
SECTION V. LIMITATIONS OF EXERWION.
The exemption authorized hereby shall extend only to a res-
idential homestead as same may be defined by the laws of the State of
Texas. Such exemptions shall be allowed only if the property in question
is in fact the residential homestead of the applicant and such person
has attained the age of sixty-five (65) years on January 1 of the tax-
able year in question. The exemption shall be granted if one spouse
has attained the age of sixty-five (65) years on such applicable date
even though the other has not attained such age.
SECTION VI. DETERMINATIVE DATE FOR EXEMPTION.
January 1 of each tax year shall be the determinative date for
eligibility for such exemption and qualifaction therefore shall be deter-
mined each year as of that date. Determination of eligibility for such
exemption shall be for only the year in question with each subsequent
year requireing application and determination of eligibility as provided
herein. There shall be no proration of the exemption provided for in
this article for any taxable year either in the event of qualifaction
or disqualifaction of either any applicable person or property for
such exemption after January 1 of the applicable year.
SECTION VII. This Ordinance shall take effect immediately upon its
passage and approval and it is so ordained.
DULY PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
ALLEN, TEXAS, on this the 19th day of DECEMBER , 1974.
CORRECTLY RECORDED:
Larry Mo e, City Secretary
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Frank Dugger, Mayor
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