HomeMy WebLinkAboutOrdinance 2650
ORDINANCE NO. 2650
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AN ORDINANCE AMENDING ARTICLE I OF CHAPTER 22 OF THE NORTH
RICHLAND HILLS CODE OF ORDINANCES; REPLACING SUPERCEDED
PROVISIONS AND INCREASING THE RESIDENTIAL HOMESTEAD
EXEMPTION FOR THE DISABLED AND FOR THOSE OVER 65.
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WHEREAS, the City Council desires to update its ad valorem tax regulations and to increase
the residential homestead exemption of the disabled and those over 65 years of
age; NOW, THEREFORE,
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BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF NORTH RICHLAND
HILLS, TEXAS:
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Section 1:
THAT Article I ofthe North Richland Hills Code of Ordinances be amended to
read as follows:
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"ARTICLE I. AD VALOREM TAXES
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Sec. 22-1. Interest and delinquent penalties.
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(a) Except as provided in Section 31.04 of the Texas Tax Code, the ad valorem
taxes levied by the city council each year shall become due on receipt ofthe tax bill and
are delinquent ifnot paid before February first ofthe year following the year in which
imposed.
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(b) A delinquent tax incurs a penalty of six percent (6%) of the amount of the tax
for the first calendar month it is delinquent plus one percent (1 %) for each additional
month or portion thereof that the tax remains unpaid prior to July first of the year in
which it becomes delinquent. However, a tax delinquent on July first incurs a total
penalty oftwelve percent (12%) of the amount of the delinquent tax without regard to
the number of months the tax has been delinquent.
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(c) No discount for advance payment oftaxes shall be allowed. The split payment
option provided by Section 31.03 of the Texas Tax Code shall not be allowed.
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(d) A delinquent tax accrues interest at a rate of one percent (1 %) for each month
or a portion of a month that the tax remains unpaid.
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Sec. 22-2. Collection costs.
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To defray the cost of collection of delinquent taxes pursuant to Section 6.30, Texas Tax
Code, ad valorem taxes that become delinquent on or after:
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(1)
February 1st ofa year, but not later than May 1st of that year, and that remain
delinquent on July 1st ofthe year in which they become delinquent, shall incur
an additional penalty, as authorized by Section 33.07, Texas Tax Code, in the
amount of twenty percent (20%) of the amount of taxes, penalty, and interest
due; and
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(2)
June 1st under Sections 26.07(f), 25.15(e), 31.03, 31.031, 31.032, and/or 31.04,
Texas Tax Code, shall incur an additional penalty, as authorized by Section
33.08 ofthe Tax Code, in the amount oftwentypercent (20%) ofthe amount of
taxes, penalty and interest due.
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Sec. 22-3. Residence homestead exemption-Standard.
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In addition to any other exemptions provided by this chapter, the owner of a residence
homestead who makes application therefor shall be entitled to an exemption from city
ad valorem taxationofthe greateroffive thousand dollars ($5,000.00) or fifteen percent
(15%) of the appraised value thereof.
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Sc. 22-4. Same-Exemption for residential homestead owners disabled or over 65.
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In addition to other exemptions provided by law, an individual who is disabled or is
sixty-five (65) years of age or older on or before January 1 of the tax year for which
application is made, shall be entitled to a thirty-six thousand dollar ($36,000.00)
exemption of appraised value of his or her residence homestead for city ad valorem tax
purposes.
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Sec. 22-5. Taxation of constitutionally exempt property.
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Goods, wares, merchandise, other tangible personal property and ores, other than oil,
natural gas and other petroleum products, shall not be exempt from taxation even if
acquired in or imported into the state to be forwarded outside the state and are detained
in this state for assembly, storing, manufacturing, processing and fabricating and are
transported outside the state not later than one hundred seventy-five (175) days after the
date they are acquired. The purpose ofthis section is to tax property otherwise exempt
under the provisions of Article 8, Section 1-J, ofthe Texas Constitution."
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AND IT IS SO ORDAINED.
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PASSED this 9th day of September, 2002.
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By:
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ATTEST: ,~/., n \
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Patricia Hutson, CitySecrliary",,""
CHLAND HILLS
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