HomeMy WebLinkAboutResolution 2003A Resolution X003
URGING THE TEXAS MUNICIPAL LEAGUE TO SUPPORT PASSAGE OF LEGISLATION
AMENDING THE TEXAS PROPERTY TAX CODE TO DEFINE TEMPORARY ABSENCE AS
IT RELATES TO RESIDENCE HOMESTEAD
WHEREAS the City of Fort Worth Internal Audit Department has performed an audit of homestead
exemptions claimed by property owners in Fort Worth, and
WHEREAS the Fort Worth audit identified a number of properties which received homestead
exemptions even though the owners no longer lived at that location, and
WHEREAS Texas Property'Tax Code Section 11 13(1) states, 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 and
WHEREAS property owners who do not occupy the structure for which they receive a homestead
exemption merely have to say that they intend to eventually return and occupy it to
continue to receive the exemption, and
WHEREAS the Property -Tax Code does not place any time limitations on what may be considered
'temporary and
WHEREAS the taxpayers of Texas municipalities deserve to be taxed in an equitable manner and
WHEREAS it is recognized that the intent of Texas Property Tax Code Section 11 13(1) is to
encourage property ownership in the State of Texas without penalizing those who must
temporarily relocate their household,
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Fort Worth, Texas
That the Texas Municipal League is urged to support the passage of a bill amending Texas Property
Tax Code Section 11 13(1) to define what constitutes a temporary absence as it relates to a residential
structure and its character as a residence homestead.
Adopted thiscl2~day of August, 1994
APPROVED
CITY COUNCIL
ayor Kay Granger
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CITY OF FORT WORTH