1987-060L
CITY OF SOUTHLAK2 EXAS
RESOLUTION NO. df Z 0
A RESOLUTION OF THE CITY OF SOUTHLAKE, TEXAS
ADOPTING A DISABLED PERSONS EXEMPTION OF
50,000 OF THE APPRAISED VALUE OF THE
PERSON'S RESIDENCE HOMESTEAD; PROVIDING AN
EFFECTIVE DATE
WHEREAS, Section 11.13 of the Texas Property Tax Code
authorizes the City Council to adopt a resolution providing an
exemption from city taxes in an amount of $50,000 of the
appraised value of the residence homestead of a disabled person.
NOW, THEREFORE, Be It Resolved By The City Council of The
City of Southlake, Texas:
Section 1. The City Council hereby declares that there
shall be a disabled persons exemption from taxation by the City
of $50,000 of the appraised value of a disabled person's
residence homestead.
The phrase "disabled person" shall mean a person having a
disability for purposes of payment of disability insurance
benefits under Federal Old -Age, Survivors, and Disability
Insurance.
The phrase "residence homestead" means a structure
including a mobile home) or a separately secured and occupied
portion of a structure (together with the land, not to exceed
20 acres, and improvements used in the residential occupancy of
the structure, if the structure and the land and improvements
have identical ownership) that:
1) is owned by one or more individuals;
2) is designed or adapted for human residence;
3) is used as a residence; and
4) is occupied as his principal residence by an owner
who qualifies for the exemption.
Section 2. Joint or community owners may not each
receive the same exemption provided by or pursuant to this
ordinance for the same residence homestead in the same year.
An eligible disabled person who is 65 or older may not receive
both a disabled and on elderly residence homestead exemption
but may choose either.
Section 3. The assessor and collector of the City may
disregard the exemptions authorized by this ordinance and
assess and collect a tax pledged for payment
deducting the amount of the exemption if:
of debt without
1) prior to adoption of the exemption, the City
pledged the taxes for the payment of a debt; and
2) granting the exemption would impair the obligation
of the contract creating the debt.
Section 4. A qualified residential structure does not
lose its character as a residence homestead if a portion of the
structure is rented to another or is used primarily for other
purposes that are incompatible with the owner's residential use
of the structure. However, the amount of any residence
homestead exemption does not apply to the value of that portion
of the structure that is used primarily for purposes that are
incompatible with the owner's residential use.
Section 5. A qualified residential structure does not
lose its character as a residence homestead when the owner who
qualifies for the exemption temporarily stops occupying it as a
principal residence if. that owner does not establish a
different principal residence and intends to return and occupy
the structure as his principal residence.
Section 6. This resolution shall become effective after
its adoption by the City Council. D
PASSED AND ADOPTED this
1987.
SEAL]
ity Secretary, City of
Texas
APPROVED AS TO FORM
Southlake,
City Attorney, City#Wf 'MutTITake,
Texas
2-
06030