HomeMy WebLinkAboutOrdinance 2235
ORDINANCE NO. 2235
AN ORDINANCE AUTHORIZING AND APPROVING RESIDENTIAL
HOMESTEAD, OVER 65, AND DISABILITY EXEMPTIONS FROM AD VALOREM TAXES
FOR THE 1997 TAX YEAR.
WHEREAS, the City Council determined the necessity for a residential
homestead exemption and an over 65 exemption; and
WHEREAS, the City Council recognizes the special needs of disabled
persons; NOW THEREFORE:
BE IT ORDAINED BY THE CITY COUNCIL OF THE NORTH RICHLAND
HILLS, TEXAS, THAT:
1.
There shall be exempt from the City Ad Valorem Taxes for the year 1997,
fifteen percent (15%) (with a minimum of $5,000) of the assessed value of residential
homestead within the City which is occupied by the owner as his homestead.
2.
Persons over the age of 65 years, claiming an exemption pursuant to
Ordinance No. 676 shall have a $29,000.00 exemption from the assessed value of a
residential homestead. A person who is disabled within the meaning of Section 11.13 (m)
of the Property Tax Code of the State of Texas, as of January 1st of each year shall be
entitled to $29,000.00 exemption from the assessed value of property owned by such
disabled persons and used exclusively for homestead purposes by such disabled persons.
No person may claim both the "over 65" exemption and the "disability" exemption and no
homestead shall be subjected to both the "over 65" exemption and the "disability"
exemption.
3.
Persons claiming the exemptions must comply with the City Ordinances and
Texas Property Tax Code.
ORDINANCE NO. 2235
Page Two
4.
"Exemptions provided for in section 1 and 2 will remain in force by the City
of North Richland Hills unless the City Council of North Richland Hills takes action to
change either, or both."
PASSED AND APPROVED this 8th day of September, 1997.
'--
ATTEST:
@ât1ZtetcÌ ~
Patricia Hutson - City Secretary
APPROVED AS TO FORM AND LEGALITY: