O-2354-12-04ORDINANCE NO. 2354-12-04
' AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ALLEN, COLLIN
COUNTY, TEXAS, AMENDING THE CODE OF ORDINANCES BY ADDING
SECTION 2-9 TO PROVIDE FOR REVIEW OF THE ANNUAL EXEMPTIONS AND
BY AMENDING CHAPTER 2, ARTICLE 1, SECTIONS 2-7 AND 2-8 TO INCREASE
THE ANNUAL EXEMPTION FROM AD VALOREM TAXATION FOR
INDIVIDUALS WHO ARE DISABLED OR SIXTY-FIVE (65) YEARS OF AGE OR
OLDER; PROVIDING A REPEALING CLAUSE; PROVIDING A SEVERABILITY
CLAUSE; AND PROVIDING FOR AN EFFECTIVE DATE.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ALLEN,
COLLIN COUNTY, TEXAS, THAT:
SECTION 1. The Code of Ordinance of the City of Allen, Texas, be and the same is hereby amended by
adding Section 2-9 and by amending Chapter 2, Article I, Sections 2-7 and 2-8, to read as follows:
Sec. 2-7. Residence homestead exemption for senior citizen.
Pursuant to Article VIII, Section 1-b of the Texas Constitution and Section 11.13(d) of the Texas
Property Tax Code, Forty Thousand Dollars ($40,000) of the appraised value of the residence
homestead of an individual sixty-five (65) years of age or older shall be exempt from ad valorem
' taxation beginning with tax year 2005 and continuing thereafter, provided, however such individual
qualifies for and makes application for such exemption in accordance with the Texas Property Tax
Code, as amended.
Sec. 2-8. Residence homestead exemption for disabled.
Pursuant to Article VIII, Section 1-b of the Texas Constitution and Section 11.13(d) of the Texas
Property Tax Code, Twenty Thousand Dollars ($20,000) of the appraised value of the residence
homestead of an individual who is disabled shall be exempt from ad valorem taxation beginning with
tax year 2005 and continuing thereafter, provided, however, such individual qualifies for and makes
application for such exemption in accordance with the Texas Property Tax Code, as amended.
Sec. 2-9. Residence homestead review.
Beginning with tax year 2007 and continuing every two years thereafter the Finance Director
shall prior to April I of such tax years review the amount of annual residence homestead exemptions
for the disabled and persons 65 years of age or older and make appropriate recommendations to the
city council to increase, decrease or leave unchanged such residence homestead exemptions.
SECTION 2. All provisions of the ordinances and resolutions of the City of Allen, Collin County, Texas, in
conflict with the provisions of this ordinance be, and the same are hereby, repealed, and all other provisions not
in conflict with the provisions of this ordinance shall remain in full force and effect.
SECTION 3. Should any word, phrase, paragraph, section or phrase of this ordinance or of the Code of
Ordinances, as amended hereby, be held to be unconstitutional, illegal or invalid, the same shall not affect the
validity of this ordinance as a whole, or any part or provision thereof other than the part so decided to be
unconstitutional, illegal or invalid, and shall not affect the validity of the Code of Ordinances as a whole.
' SECTION 4. That this ordinance shall take effect immediately from and after its passage, as the law and
charter in such cases provide, provided however the increase in the amount of appraised value of a residence
homestead exempt from ad valorem taxation herein shall take effect beginning with tax year 2005.
DULY PASSED AND APPROVED BY THE CITY COUNCH, OF THE CITY OF ALLEN, COLLIN
COUNTY, TEXAS, ON THIS THE 1411 DAY OF DECEMBER, 2004.
Stephen T ell, MAYOR
APPROVED AS TO FORM: ATTEST:
Peter G. Smi , CITY ATTORNEY Shelley B. George, C, CITY SECRETARY
Ordinance No. 2354-12-04, Page 2