HomeMy WebLinkAboutORD 2019-073 ORDINANCE NO. 2019-073
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS, INCREASING THE OPTIONAL
RESIDENCE HOMESTEAD EXEMPTION FOR PERSONS
WHO ARE AT LEAST 65 YEARS OF AGE PURSUANT TO
§11.13(D), TEXAS TAX CODE; DECLARING AN
EMERGENCY AND PROVIDING AN EFFECTIVE DATE
WHEREAS, the City Council of the City of Grapevine, exercising its authority under
the Texas Constitution and the Texas Property Tax Code, and other laws and resolutions,
wishes to grant tax relief to those persons who are over 65 years of age; and
WHEREAS, the City of Grapevine believes that granting this tax relief is in the best
interests of the community; and
WHEREAS, in accordance with Section 11.13 of the Texas Tax Code, the City
wishes to increase said exemption for residences of persons who are 65 years of age or
older from $60,000 to $75,000; and
WHEREAS, all constitutional and statutory prerequisites for the approval of this
ordinance have been met, including but not limited to the Open Meetings Act and Chapter
211 of the Local Government Code; and
WHEREAS, the City Council deems the adoption of this ordinance to be in the best
interests of the health, safety, and welfare of the public.
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS:
Section 1. That all matters stated hereinabove are found to be true and correct
and are incorporated herein by reference as if copied in their entirety.
Section 2. That Section 21-6, Chapter 21 of the Code of Ordinances relating to
homestead exemption for person sixty-five (65) years of age or older is hereby amended in
its entirety to read as follows:
"A. That pursuant to Section 11.13 of the Property Tax Code of the State
of Texas, Seventy-five Thousand Dollars ($75,000) of the appraised
value of any residence homestead of any married or unmarried male
or female person, including those living alone, who is sixty-five (65)
years of age or older, shall be exempt from all City ad valorem taxes
commencing with the tax year 2020, and all subsequent levies, upon
the owner's compliance with the following requirements:
1. The owner of the residence homestead, or one of the spouses
residing thereat, if the residence homestead is owned by a
married couple, shall have attained the age of sixty-five (65)
years or older as of January 1, of the tax year for which the
exemption is to be claimed, beginning with the tax year 2020.
2. The owner of the residence homestead claiming an exemption
set out herein shall submit to the Assessor and Collector of
Taxes for the City an affidavit that the owner or one of the
spouses, if the residence homestead is owned by a married
couple, is sixty-five (65) years of age or older and was as of
January 1 of the tax year. The initial exemption claim shall be
accomplished by providing adequate proof of such age, but
subsequent renewals of the exemption may be by affidavit
only.
B. Any person who makes a false affidavit in claiming the homestead
exemption declared herein shall be subject to all interest charges and
penalties which exist for the lack of payment of taxes, and such
exemption shall be cancelled and withdrawn for the tax year claimed,
and all other appropriate criminal penalties shall be applicable."
Section 3. That the terms and provisions of this ordinance shall be deemed to be
severable, and that if the validity of any section, subsection, word, sentence or phrase shall
be held to be invalid, it shall not affect the remaining part of this ordinance.
Section 4. That the fact that the present ordinances and regulations of the City of
Grapevine, Texas, are inadequate to properly safeguard the health, safety, morals, peace
and general welfare of the inhabitants of the City of Grapevine, Texas, creates an
emergency for the immediate preservation of the public business, property, health, safety
and general welfare of the public which requires that this ordinance shall become effective
from and after the date of its final passage, and it is accordingly so ordained.
PASSED AND APPROVED BY THE CITY COUNCIL OF THE CITY OF
GRAPEVINE, TEXAS on this the 5th day of November, 2019.
APPROVED:
William D. Tate
Mayor
Ordinance No. 2019-073 2
ATTEST:
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Tara Brooks ..'\ r ,'c
City Secretary __
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APPROVED AS TO FORM:
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City Attorney
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Ordinance No. 2019-073 2