§ 70-80. Certain homestead property exempt.

(a)

Pursuant to the authority vested in the incorporated city by the Texas Tax Code § 11.13(f), the governing body of the taxing unit of the city does hereby increase the residential homestead exemption of an adult who is disabled or is 65 years or older to $20,000.00, of the assessed value of the resident's homestead of said persons acquiring such status on or before January 1 of any year and same shall be exempt from taxation in the exempt amount herein for all city purposes for that year; provided, however, the Assessor-Collector/Waller County Appraisal District may disregard the exemptions as herein authorized by this section and assess and collect a tax pledged for payment of debt without deducting the amount of the exemption if:

(1)

Prior the adoption of the exemption, the unit pledged the taxes for the payment of a debt; and

(2)

Granting the exemption would impair the obligation of the contract creating the debt.

(b)

In order to secure the benefit of the exemption, the owner shall between January 1 and April 1 of each year the taxes to be levied, file with the Waller County Appraisal District, a sworn inventory of such property owned as of January 1 of that year for which the exemption is claimed, and shall furnish proof of qualification for such exemption as may be required by the Waller County Appraisal District.

(c)

Disabled, for the purposes of this exemption, means either that, because of physical or mental disability, a person is unable to engage in any substantial gainful work; or that they are 55 years of age or older and blind, and by reason of the blindness are unable to engage in their previous work.

(Code 1976, § 14-37; Ord. No. 123, 1-8-1973; Ord. No. 167, § 2, 4-12-1982; Ord. No. 192, 1-1-1985)

State law reference

Residence homestead property tax exemption, Texas Tax Code § 11.13.