§ 30-8. Tax limits on certain residence homesteads.  


Latest version.
  • (1)

    The Texas Legislature enacted House Bill 136 during its 78th legislative session where a county, municipality, or junior college district may establish a limitation on the total amount of taxes that may be imposed by the county, municipality, or junior college district on the residence homestead of a disabled individual or an individual sixty-five (65) years of age or older pursuant to the Texas Constitution, article VIII, section 1-b(h).

    (2)

    The city wishes to establish a limitation on the total amount of taxes that may be imposed by the county, municipality, or junior college district on the residence homestead of a disabled individual or an individual sixty-five (65) years of age or older pursuant to the Texas Constitution, article VIII, section 1-b(h), in accordance with V.T.C.A., Property Tax Code § 11.261.

    (3)

    the city may not repeal or rescind this limitation established under the Texas Constitution, article VIII, section 1-b.

(Ord. No. 2006-O-287, §§ 1—3, 11-20-07)