O-74-254 - 7/11/1974ORDINANCE NO. 254
°AN ORDINANCE PROVIDING THAT NOT LESS THAN
$3,000.00 OF THE ASSESSED VALUE OF RESIDENCE
HOMESTEADS OF ALL PERSONS SIXTY-FIVE YEARS
OF AGE OR OLDER BE EXEMPTED FROM AD VALOREM
TAXES UNDER CERTAIN CONDITIONS: PROVIDING
FOR THE MANNER TO DETERMINE THE AGE OF SUCH
PERSONS: AND PROVIDING THE EFFECTIVE DATE
HEREOF.
WHEREAS, Article VIII, Section 1-b of the Texas
Constitution provides that from and after January 1, 1973,
political subdivisions of the State of Texas may exempt
not less than Three Thousand and NO/100 ($3,000.00) of the
value of a residence homestead of all persons sixty-five
(65) years of age or older from ad valorem taxes under
certain conditions; and
WHEREAS, the City Council of the City of Round
Rock wishes to grant the benefits of an exemption pursuant
to said Constitutional Amendment, but in any event not to
extend beyond such period of time that General Revenue
Sharing is available to the City;
NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL
OF THE CITY OF ROUND ROCK, TEXAS:
Section 1: From and after January 1, 1974 Three
Thousand and NO/100 ($3,000.00) Dollars of the assessed
value of residence homesteads as defined by law of persons
who have attained the age of sixty-five (65) years of age,
on or before January 1, of the year for which the
exemption is claimed, shall be exempted from City Ad
Valorem Tax; providing, however, that where the ad valorem
tax has heretofore been pledged for the payment of any
debt, the taxing officers of the City shall have
authority to continue to levy and collect the tax against
the homestead property at the same rate as the tax so
pledged until the debt is discharged, if the cessation
of the levy would impair the obligation of the contract
by which the debt was created.
Section 2. In order to secure the benefit of
the exemption, the owner shall, between January lst and
April lst of each year, file with the City Tax Assessor
and Collector, on form furnished by the Tax Assessor-
Collector, a sworn inventory of such property owned on
January lst of each year for which the exemption is claimed,
and shall initially furnish proof of age by certified
copy of his or her birth certificates, or, if such person
does not have a certificate of birth, then by the
affidavit of two persons at least five (5) years older
than the exemption claimant with actual knowledge of the
date and place of birth and by the original or certified
copy of any two of the following documents, which must
be at least five (5) years old, to-wit:
1. Social Security Record
2. Federal Census Record
3. State Census Record
4. Own child's Birth Certificate
5. Original Birth Notice in Newspaper
6. School Record
7. Insurance policy
8. Lodge Record
9. Military Record
10. Passport
11. Marriage Record
12. Hospital Record
13. Voter's Registration Record
14. Church Baptismal Record
15. Employment Record.
16. Physician's Record
However, for the year 1974, the owner's who have
qualified for an exemption from the Round Rock Independent
School District shall also qualify for the exemption set
forth herein.
Section 3. The provisions of this Ordinance shall
become effective January 1, 1974.
READ, ADOPTED AND APPROVED by unanimous vote
at a regular meeting of the City Council of the City of
Round Rock, Texas, on this the llth day of July , 1974.
ATTEST:
CitSecretary
L TON, MAYOR
City of Round Rock, Texas