Ord. 1206 02-28-05 FAILEDFailed
2/28/05
Please See Ordinance 1206A
ORDINANCE NO. 1206
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
PEARLAND, TEXAS, AMENDING ARTICLE II, OF CHAPTER 28,
"TAXATION" OF THE PEARLAND CODE OF ORDINANCES, BY
ADDING SECTION 28.1.2 RELATING TO AN AD VALOREM TAX
FREEZE FOR RESIDENTIAL HOMESTEAD PROPERTY OWNERS
WHO ARE DISABLED OR 65 YEARS OF AGE OR OLDER;
PROVIDING THAT THIS ORDINANCE SHALL BE CUMULATIVE OF
ALL ORDINANCES; PROVIDING A SEVERABILITY CLAUSE; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City of Pearland, Texas is a home rule city acting under its
charter adopted by the electorate pursuant to Article XI, Section 5 of the Texas
Constitution and Chapter 9 of the Local Government Code; and
WHEREAS, as approved by the voters of the State of Texas at an election held
on September 13, 2003, Article VIII, Section 1-b, subsection h, of the Texas Constitution
allows municipalities and certain other taxing entities to establish an ad valorem tax
freeze on residence homesteads of disabled individuals and individuals age sixty-five or
older; and
WHEREAS, the City Council believes it would be in the best interest of the
citizens of Pearland to provide a tax freeze on the amount of property taxes on the
homesteads of disabled individuals and individuals age sixty-five or older, beginning
with tax year 2006, now therefore
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PEARLAND, TEXAS:
SECTION 1. Chapter 28, "Taxation", of the Code of Ordinances is hereby
amended to add section 28.1.2, which shall read as follows: "Sec. 28.1.2. Residence
Homestead Tax Freeze for Elderly or Disabled People.
(a) Effective with tax year 2006, the total amount of ad valorem taxes imposed on
the residence homestead of a person who is disabled or is sixty-five years of age or
ORDINANCE NO. 1206
older shall not be increased 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) 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.
(c) Notwithstanding subsections (a) and (b), 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."
SECTION 2. The City Secretary shall forward to the Comptroller of the State of
Texas by United States Certified Mail a certified copy of this ordinance.
SECTION 3. This ordinance shall be cumulative of all provisions of ordinances
and of the Code of Ordinances of the City of Pearland, Texas, 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 the 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
phrases, clauses, sentences, paragraphs, and sections 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.
2
ORDINANCE NO. 1206
SECTION 5. This Ordinance shall take effect on January 1, 2006, and applies
only to ad valorem taxes imposed on or after that date.
PASSED, APPROVED and ADOPTED on FIRST Reading this the day of
, A.D., 2005.
TOM REID
MAYOR
ATTEST:
YOUNG LORFING, TRMC
CITY SECRETARY
APPROVED AS TO FORM:
DARRIN M. COKER
CITY ATTORNEY
PASSED and APPROVED ON SECOND AND FINAL READING this the day of
ATTEST:
, A. D., 2005.
YOUNG LORFING, TRMC
CITY SECRETARY
APPROVED AS TO FORM:
DARRIN M. COKER
CITY ATTORNEY
TOM REID
MAYOR
3
NUMBER OF OVER-65 EXEMPTIONS/TOTAL HOMESTEAD EXEMPTIONS
YEAR MUD #1 MUD #2 MUD #3 MUD #4 MUD #5 MUD #6
2001 38/1231 42/793 20/772 666/1003 45/1343 6/393
2002 43/1248 45/865 21/936 696/1107 48/1471 9/484
2003 50/1249 49/986 26/1121 735/1181 57/1477 16/544
2004 53/1224 51/1026 30/1254 719/1262 60/1421 23/728
PEARLAND POPULATION AND HOUSEHOLDERS BY AGE, 1990-2000
1990
1990
2000
2000
NUMBER
PERCENT
NUMBER
PERCENT
TOTAL POPULATION:
18697
100
37640
100
UNDER 5 YRS:
715
7.7
2996
8.0
5 TO 9 YRS:
821
8.6
3035
8.1
10 TO 14 YRS:
757
8.0
2996
8.0
15 TO 19 YRS:
717
7.4
2823
7.5
20 TO 24 YRS:
508
5.7
1767
4.7
25 TO 29 YRS:
714
8.0
2564
6.8
30 TO 34 YRS:
906
9.9
3117
8.3
35 TO 39 YRS:
901
9.5
3683
9.8
40 TO 44 YRS:
741
8.0
3522
9.4
45 TO 49 YRS:
591
6.2
2848
7.6
50 TO 54 YRS:
452
5.0
2316
6.2
55 TO 59 YRS:
437
4.5
1626
4.3
60 TO 64 YRS:
661
3.5
1188
3.2
65 YRS AND OVER:
1488
8.0
3159
8.4
HOUSING UNITS
NUMBER OF HOUSING UNITS:
6827
13192
NUMBER OF OWNER-OCCUIPED HOUSING UNITS:
4629
10480
OWNER -OCCUPIED UNITS BY HOUSEHOLDER AGE:
UNDER 25:
25
0.5
106
1.0
25 TO 34:
840
18.1
1716
16.4
35 TO 44:
1341
29.0
3169
30.2
45 TO 54:
966
20.9
2439
23.3
55 TO 64:
758
16.4
1420
13.5
65 AND OVER:
699
15:1
1630
15.6
CONSTITUTIONAL AMENDMENT SPECIAL ELECTION
SEPTEMBER 15, 2003
PROPOSITION NO. 13:
AMENDMENT TO PERMIT COUNTIES/CITIES/JR. COLLEGE DISTRICTS TO
ESTABLISH TAX FREEZE ON HOMESTEAD EXEMPTIONS OF DISABLED
OR ELDERLY.
Results for the City of Pearland, Brazoria and Harris County Voting Precincts.
Precinct
For
Against
% For
12
141
19
88
26
208
57
78 %
28
293
50
85 %
29
309
91
77 %
36
141
30
82
46
182
45
80
51
315
56
85 %
58
300
95
76 %
59
31
9
78 %
60
143
36
80
61
175
43
80 %
62
152
37
80 cio
63
207
65
76 %
64
253
57
82
65
481
93
84
67
143
36
80 %
68
149
33
82 %
537 (Harris County)
322
59
85 %
Total
3945
911
81