HomeMy WebLinkAbout033150 ORD - 09/05/2023Ordinance amending Ordinance 17150 by increasing the exemption
for ad valorem taxes for all qualified homesteads from 10% to 20% of
assessed value commencing Tax Year 2024; and increasing the
exemption for ad valorem taxes for persons' residence who are
disabled or 65 years of age or older from $50,000 as approved by the
citizens of Corpus Christi on April 4, 1987, to $62,500 commencing Tax
Year 2024; and providing that this ordinance is cumulative and for an
effective date, severance, publication, and codification.
WHEREAS, on July 28, 1982, the City Council approved Ordinance 17150
adopting a qualified homestead exemption of 10% of assessed value or $5,000 minimum
as per section 11.13(n) of the Property Tax Code;
WHEREAS, On April 4, 1987, the citizens of Corpus Christi voted to approve an
exemption of $50,000 for those who are disabled and those who are 65 or older
(Ordinances 019692 and 026124);
WHEREAS, Texas Property Tax Code Section 11.13(d) provides that an individual
who is disabled or is 65 or older is entitled to an exemption from taxation by a taxing unit
of a portion of the appraised value of the residence homestead if the exemption is
adopted either by the governing body of the taxing unit or by a favorable vote a majority
of the qualified voters of the taxing unit;
WHEREAS, Texas Property Tax Code Section 11.13(0 provides that once
authorized, an exemption adopted as provided by Subsection 11.13 (d) may be repealed
or decreased, or increased in an amount by the governing body of the taxing unit; and
WHEREAS, Texas Property Tax Code Section 11.13(n) provides that an individual
is entitled to an exemption from taxation by a taxing unit of a percentage of the appraised
value of his residence homestead if the exemption is adopted by the governing body of
the taxing unit before July 1 in the manner provided by law for official action by the body
and the percentage adopted by the taxing unit may not exceed 20 percent; now,
therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF CORPUS CHRISTI,
TEXAS:
SECTION 1. From and after January 1, 2024, a family or single adult is entitled to an
exemption from taxation by the City of Corpus Christi of 20 percent of the appraised value
of their residence homestead, as defined in Texas Tax Code §11.13. If the percentage
set by the taxing unit produces an exemption in a tax year of less than $5,000 when
applied to a particular residence homestead, the individual is entitled to an exemption of
$5,000 of the appraised value.
SECTION 2. From and after January 1, 2024, a person 65 years of age or older is entitled
to an exemption from taxation by the City of Corpus Christi of $62,500 of the appraised
value of their residence homestead, as defined and limited in the Texas Tax Code.
Ordinance Property Tax Exemption Increases All 2024 20230824 (002)
033150
SCANNED
Page 1 of 3
SECTION 3. From and after January 1, 2024, a person who is disabled, as defined in
§11.13 of the Texas Tax Code, is entitled to an exemption from taxation by the City of
Corpus Christi of $62,500 of the appraised value of their residence homestead, as defined
and limited in the Texas Tax Code. An individual who is eligible both for the elderly
exemption under Section 2 and the disability exemption under Section 3 may not receive
both exemptions but may choose either.
SECTION 4. This ordinance is and shall be construed to be cumulative of all other
ordinances on the same subject and merely adds the aforesaid exemption's increase
upon proper application or qualification, as so provided in State law.
SECTION 5. This ordinance is effective upon passage.
SECTION 6. If, for any reason, any section, paragraph, subdivision, clause, phrase, word,
or provision of this ordinance is held invalid or unconstitutional by final judgment of a court
of competent jurisdiction, it shall not affect any other section, paragraph, subdivision,
clause, phrase, word, or provision of this ordinance, for it is the declared intent of this City
Council that every section, paragraph, subdivision, clause, phrase, word, or provision of
this ordinance be given full force and effect for its purpose.
SECTION 7. Publication shall be made once in the official publication of the City of Corpus
Christi by publishing the caption of the ordinance stating, in substance, the purpose of the
ordinance.
SECTION 8. This ordinance is to be codified in Chapter 17 of the Corpus Christi Code of
Ordinances, using the formerly reserved Sec. 17-23, and any provisions of this ordinance
may be numbered, renumbered, or re -lettered in the codification process, to read as
follows:
"Sec. 17-34. Property Tax Exemptions.
"(a) From and after January 1, 2024, a family or single adult is entitled to
an exemption from taxation by the City of Corpus Christi of 20 percent of
the appraised value of their residence homestead, as defined in Texas Tax
Code §11.13. If the percentage set by the taxing unit produces an
exemption in a tax year of less than $5,000 when applied to a particular
residence homestead, the individual is entitled to an exemption of $5,000
of the appraised value.
"(b) From and after January 1, 2024, a person 65 years of age or older is
entitled to an exemption from taxation by the City of Corpus Christi of
$62,500 of the appraised value of their residence homestead, as defined
and limited in the Texas Tax Code.
"(c) From and after January 1, 2024, a person who is disabled, as defined
in §11.13 of the Texas Tax Code, is entitled to an exemption from taxation
by the City of Corpus Christi of $62,500 of the appraised value of their
residence homestead, as defined and limited in the Texas Tax Code. An
individual who is eligible both for the elderly exemption under subsection (b)
Ordinance Property Tax Exemption Increases All 2024 20230824 (002) Page 2 of 3
and the disability exemption under this subsection (c) may not receive both
exemptions but may choose either."
SECTION 9. The City Secretary is hereby directed to notify the appraisal office of this
action and of the terms of the exemption within 30 days after the date of adoption per
Texas Tax Code §6.08.
That the foregoing ordii ance was read for the first time and passed to its second reading on this
the aq day of e`M'IAS t , 2023, by the following vote:
Paulette Guajardo
Roland Barrera
Sylvia Campos
Gil Hernandez
Michael Hunter
Jim Klein
Mike Pusley
Everett Roy
Dan Suckley
That the foregoing ordinance was read for the second time and passed finally on this the 5111
day of ( \hW , 2023, by the following vote:
Paulette Guajardo
Roland Barrera
Sylvia Campos
Gil Hernandez
Michael Hunter
PASSED AND APPROVED on this the day of
ATTEST:
Rebecca Huerta
Jim Klein
Mike Pusley
Everett Roy
Dan Suckley
, 2023.
Paulette Guajardo
City Secretary Mayor
EFFECTIVE DATE
Crtl Pa�oo Proporty Tax E. cMpten 1. creases All 2024 20230824 (002) Page 3 of 3
033150
a.
Caller Times
FAN OF TM USA'TODAY
Certificate of
Publication
NOTICE OF PASSAGE OF
ORDINANCE(S)
CITY OF CORPUS CHRIS TI -SECRETARY NO. 033150 Ordinance
amending Ordinance 17150
PO BOX 9277 by increasing the exemp-
tion for ad valorem taxes
for all qualified residence
CORPUS CHRISTI, TX 78401 homesteads from 10% to
20% of assessed value com-
mencing Tax Year 2024;
and increasing the exemp-
tion for ad valorem taxes
STATE OF WISCONSIN) for persons' residence who
)) are disabled or 65 years of
age or older from $50,000 as
COUNTY OF BROWN) approved by the citizens of
Corpus Christi on April 4,
1987, to$62,500 commencing
I, being first duly sworn, upon oath depose and say that I Tax Year 2024; and provid-
am a legal clerk and employee of the publisher, namely,the i a his drdinance t-
cumulativeand for an ef-
Corpus Christi Caller-Times,a daily newspaper published fective date, severance,
at Corpus Christi in said City and State,generally circulated ti n.icati and codif as
ton. This s ordinance was
in Aransas, Bee, Brooks, Duval,Jim Hogg,Jim Wells, passed and approved on
Kleberg, Live Oak, Nueces, Refugio,and San Patricio, second reading by the
Corpus Christi City Council
Counties,and that the publication of which the annexed is a on September 05,2023.
true copy,was inserted in the Corpus Christi Caller-Times /s/Rebecca Huerta
City Secretary
in the following issue(s)dated:
09/11/2023
On this September 11,2023, I certify that the attached
document is a true and exact copy made by the publisher:
Legal Notice Clerk
Notary Public, State of Wisco 'n, County of Brown
919. 1,fr
Notary Expires
VICKY FELTY
Notary Public
Publication Cost: $150.50 State of Wisconsin
Ad No:0005819755
Customer No: 1490432
PO#: 033150
#of Affidavits 1
This is not an invoice