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CITY COUNCIL AGENDA ITEM BRIEFING SHEET <br />Submittal Date: <br />Originating Department: <br />Presented By: <br />Agenda Item No.: <br />07/09/08 <br />Council Date: <br />Legal Department <br />W. Kent McIlyar <br />11. <br />07/14/08 <br />RECOMMENDED MOTION: <br />Deliberate on a Resolution calling a special election to consider adopting a new section to <br />the existing Code of Ordinances of the City of Paris, Texas relating to establishment of a <br />limit on taxes for qualifying individuals pursuant to Article 8, Section 1-b(h) of the Texas <br />Constitution and Texas Tax Code Section 11.261. <br />POLICY ISSUE(S): <br />Fiscal and election <br />BACKGROUND: <br />Effective January 1, 2004, a new amendment to Article 8, Section 1-b(h) of the Texas <br />Constitution authorizes the governing body of a municipality to enact an ordinance to <br />create a"tax limit" or "tax ceiling" on property taxes for owners of residence homesteads <br />who are either disabled (as defined by Sec. 11.13(c) of the Texas Tax Code) or age 65 <br />years or older. The process for implementing this "tax ceiling" or "tax freeze" by City <br />ordinance is set forth in detail in Sec. 11.261 of the Texas Tax Code. <br />The constitutional amendment, set forth in Article 8, Section 1-b(h) Texas Constitution <br />provides two ways in which this tax freeze legislation may be adopted by a municipality, <br />one is by action of the governing body of the municipality enacting a city ordinance to <br />adopt the tax freeze and the other is by special election requested by a petition signed by <br />five percent (5%) of the registered voters of the municipality. <br />At the June 23, 2008 City Council meeting, Council Member Pickle asked that staff bring <br />back to Council a resolution calling a city wide election on this issue. <br />BOARD/COMMISSION RECOMMENDATION: <br />N/A <br />EXHIBITS: <br />Resolution <br />ACTION: <br />BUDGET INFO: <br />❑ Financial Report ❑ Minute Order <br />Expense <br />$ <br />❑ Department Report ~ Resolution <br />Budgeted Amt. <br />$ <br />❑ Presentation ❑ Ordinance <br />Y7'D Actual <br />$ <br />❑ Public Hearing ❑ Other <br />Acct. Name <br />Acct. Number <br />City of Paris Revised 2/04/08 <br />oV lJlJO1 <br />