Ord. 1229 09-19-05ORDINANCE NO. 1229
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. 1229
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.
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SECTION 5. Declaration of Emergency. The Council finds and determines
that the need to regulate taxes inures to the benefit of the public and, therefore, bears
directly upon the health, safety and welfare of the citizenry; and that this Ordinance shall
be adopted as an emergency measure, and that the rule requiring this Ordinance to be
read on two (2) separate occasions be, and the same is hereby waived.
SECTION 6. This Ordinance shall take effect upon its passage, and applies only
to ad valorem taxes imposed on or after that date.
PASSED, APPROVED and ADOPTED on FIRST and ONLY Reading this the 19th
day of September , A.D., 2005.
ATTEST:
Rd
Y SE' ' ETARY
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APPROVED AS TO FORM:
DARRIN M. COKER
CITY ATTORNEY
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TOM REID
MAYOR
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