HomeMy WebLinkAboutOrdinance 17452-03-2007ORDINANCE NO. 1'7452-03-2007
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF FORT WORTH, TEXAS, ESTABLISHING AN .AD
VALOREM TAX LIMITATION AS AUTHORIZED AND
DEFINED BY TIC ,TEXAS CONSTITUTION, ARTICLE
VIII, SECTION 1-b, AND THE TEXAS TAX CODE,
SECTION 11.261 ON RESIDENTIAL HOMESTEADS OF
THE DISABLED AND PERSONS SIXTY-FIVE (65) YEARS
OF AGE OR OLDER .ANI3 THEIR SPOUSES; PROVIDING
THAT THIS ORDINANCE IS CUMULATIVE; PROVIDING
A SEVERABILITY CLAUSE; PROVIDING A SAVINGS
CLAUSE; PROVIDING FOR PUBLICATION; ANI)
PROVIDING AN EFFECTIVE DATE.
WHEREAS, on September 13, 2003, the voters of Texas gave approval to Amendment
No. 13, amending Article VIII, Section 1-b of the Texas Constitution; and
WHEREAS, the Texas Constitution, as so amended, and the Texas Tax Code now
permits counties, cities and towns, and junior college districts to establish an ad valorem tax
limitation on residence homesteads of the disabled and of the elderly and their spouses; and
WHEREAS, the adoption of this Ordinance will lceep taxes for the disabled and over-65
homeowners and their surviving spouses under certain circumstances from exceeding the amount
of tax they are paying when they become disabled or reach the age of 65; and
WHEREAS, the City Council believes it would be in the best interests of the citizens of
Fort Worth to implement such tax limitation;
NOW, THEREFORE, BE IT ORIDAINED BY THE CITY COUNCIL OF THE
CITY ®F F®RT w®RTH, TEXAS:
SECTION 1.
The City Council of the City of Fort Worth does hereby establish an ad valorem tax
limitation on residence homesteads of the disabled and of those ages 65 or over and their
spauses, in accordance with .Article VIII, Section 1-b, of the Texas Constitution and Section
11.261 of the Texas Tax Code.
SECTI®N 2.
a. Effective with tax year 2008, the total amount of ad valorem taxes imposed on a
qualified residence homestead shall not be increased from the tax ceiling of the tax
levy for 2007 for those persons who are disabled or sixty-five years of age or older in
2007, while it remains the residence homestead of that person or that person's spouse
who is disabled or sixty-five years of age or older.
b. For persons who become disabled or turn sixty five years of age after 2007, the tax
ceiling will be the tax levy of the first tax year in which the person qualifies a
residence for the exemption.
c. If the person who is disabled or is sixty-five years of age or older dies in a year in
which the person received a residence homestead exemption, the total amount of ad
valorem taxes imposed on the residence homestead shall not be increased while it
remains the residence homestead of that person's surviving spouse if the spouse is
fifty-five years of age or older at the time of the person's death, subject to any
exceptions provided by general law.
d. Notwithstanding subsections (a), (b) and (c), taxes on the residence homestead may
be increased to the extent the value of the homestead is increased by improvements
other than repairs and other than improvements made to comply with governmental
requirements.
e. "Disabled" means under a disability for purposes of payment of disability insurance
benefits under Federal Old-Age, Survivors, and Disability Insurance.
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f. In the event of a conflict between Article VIII, Section 1-b of the Texas Constitution
and Section 11.261 of the Texas Tax Code with the tax limitation explained herein,
the provisions of the Texas Constitution and the Texas Tax Code shall prevail.
SECTION 3.
This ordinance shall be cumulative of all provisions of ordinances and of the Code of the
City of Fort Worth, Texas (1986), as amended, except where the provisions of this ordinance are
in direct conflict with the provisions of such ordinances and such Code, in which event
conflicting provisions of such ordinances and such Code are hereby repealed.
SECTION 4.
It is hereby declared to be the intention of the City Council that the sections, paragraphs,
sentences, clauses and phrases of this ordinance are severable, and, if any phrase, clause,
sentence, paragraph or section of this ordinance shall be declared unconstitutional by the valid
judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not
affect any of the remaining phrases, clauses, sentences, paragraphs and sections of this
ordinance, since the same would have been enacted by the City Council without the
incorporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph
or section.
SECTION 5.
All rights and remedies of the City of Fort Worth, Texas, are expressly saved as to any
and all violations of the provisions of Ordinance No. 13896 which have accrued at the time of
the effective date of this ordinance and, as to such accrued violations and all pending litigation,
both civil and criminal, whether pending in court or not, under such ordinances, same shall not
be affected by this ordinance but maybe prosecuted until final disposition by the courts.
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SECTION 6.
The City Secretary of the City of Fort Worth, Texas, is hereby directed to publish the
caption and effective date of this ordinance for two (2) days in the official newspaper of the City
of Fort Worth, Texas, as authorized by Section 52.013, Texas Local Government Code.
SECTION 7.
This ordinance shall take effect after adoption.
APPROVED:
Milce
ATTES'T':
~' Y
Marty Hendrix, City ecretary
APPROVED AS TO I+'OR1VI AND I,EGAI,I'TY:
David L. Yett, City A rney
Adopted: March 20, 2007
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