12 Initiative PetitionCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date: Originating Department: Presented By: Agenda Item No.:
4/24/08
Council Date: Legal Department W, Kent McIlyar 12
4/28/08
RECOMMENDED MOTION:
Public Hearing, consider and deliberate on an Initiative Petition proposing an Ordinance
adopting a new section to the existing Code of Ordinance4s of the City of Paris, Texas
relating to establishment of a limit on taxes for qualifying individuals pursuant to Article
8, Section 1-b(h) of the Texas Constitution and Texas Tax Code Section 11.261.
POLICY ISSUE(S~:
Fiscal and election
BACKGROUND:
Effective January 1, 2004, a new amendment to Article 8, Section 1-b(h) of the Texas
Constitution authorizes the governing body of a municipality to enact an ordinance to
create a "tax limit" or "tax ceiling" on property taxes for owners of residence homesteads
who are either disabled (as defined by Sec. 11.13(c) of the Texas Tax Code) or age 65
years or older. The process for implementing this "tax ceiling" or "tax freeze" by City
ordinance is set forth in detail in Sec.11.261 of the Texas Tax Code.
On March 18, 2008, a Committee of Petitioners, made up of eight citizens of Paris, Texas
filed an Initiative Petition proposing the adoption of a new city ordinance amending the
existing Code of Ordinances to add a new section to create a limit or ceiling on ad
valorem taxes for qualified disabled persons or persons age 65 or older with a residence
homestead exemption in the City of Paris, Texas.
In accordance with the requirements of the City Charter of the City of Paris, the City
Clerk on April 14, 2008 certified to the City Council that the Initiative Petition was
sufficient. Pursuant to Section 106 of the City Charter, the proposed initiative ordinance
shall be read to the City Council and a public hearing shall be conducted. The City
Council shall have sixty (60) days from the date the ordinance is presented to them to
take final action, either adopting the initiative ordinance as written, adopting an
alternative ordinance or allowing the initiative ordinance to proceed as written to the
voters at the next available uniform election date (November 8, 2008).
City staff is not recommending adoption of the Petition Ordinance as drafted for reasons which will be
set out in more detail under separate memorandum to City Council and as will be discussed during the
Public Hearing on April 28, 2008.
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BOARD~COMMISSION RECOMMENDATION:
N/A
EXHIBITS:
Petition/Ordinance and Projected revenue loss.
City of Paris ~ ~ Revised 2/04/08
ACTION: BUDGET INFO:
^ Financial Report ^ Minute Order Expense $
^ Department Report ^ Resolution Budgeted Amt. $
^ Presentation ^ Ordinance YTD Actual $
® Public Hearing ^ Other Acct. Name
Acct. Number
FISCAL NOTES:
REVIEWED AND APPROVED BY:
® Administration ®City Clerk ^ Community Development ^ EMS/IT ®Finance ^ Fire
^ Municipal Court ®Legal ^ Library ^ Police ^ Eng./Public Works ^ Utilities
City of Paris ~~ Revised 2/04/08
VVE, the undersigned COMIvIITTEE OF THE PETITIONERS, are electors and
nents of an INITIATIVE to ADOPT the ordinance hereinafter set forth to the
propo
City of P -is:
CO T F TITIONERS:
ERIC S. CLIFFORD
3065 Oak,~reek Drive, Paris, Texas 75462
L UI E MOSEL
3915 Shannon Drive, Paris, Texas 462
WANDA COMPTON
3360 E.441-Ious n, ' ,Texas 7460
~~JJ~
CHARLES COMP ON
3360 E. Houston, Paris, Texas 75460
ROBERT MOSELEY
3915 Shannon Dri ~ ~ s, Texas 75460
1'
NUEL ED D LL,
961 West Sherman, Paris, Texas 75460
Vl/~- V1(1
PAULA TLTRPIN
901 NE 14t'' Street, Paris, Texas 75460
NI~TIE TURPIN
901 NE 14t'' Street, Paris, Texts 75460
ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PARIS, PARIS, TEXAS,
ADOPTING A NEW SECTION TO THE EXISTING CODE OF ORDINANCES OF THE
CITY OF PARIS, PARIS, TEXAS RELATING TO ESTABLISHMENT OF A LIMIT ON
TAXES FOR QUALIFYING INDIVIDUALS PURSUANT TO ARTICLE 8, SECTION
1-b(h) OF THE TEXAS CONSTITUTION AND TEXAS TAX CODE SECTION 11.261;
PROVIDING FOR A SEVERABILITY CLAUSE; REPEALING ALL ORDINANCES OR
PARTS OF ORDINANCES, MINUTE ORDERS OR RESOLUTIONS IN CONFLICT
HEREWITH; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, effective January 1, 2004, a new amendment to the Texas Constitution
allows a city to limit property taxes for homeowners who are either disabled or age 65 or older
(see Texas Constitution Article 8, Section 1-b(h)); and
WHEREAS, new Section 11.261 of the Texas Tax Code implements the Constitutional
amendment to provide for the property "tax limit" or "tax ceiling" for homeowners who are
disabled or age 65 or older; and
WHEREAS, the citizens of Paris filed a petition with the City Council of the City of Paris
requesting the adoption of this ordinance; asserting that this ordinance would be in the best
interest of the citizens of Paris; and requiring a vote of the citizens of Paris, Texas for the
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ordinance and other provisions as set forth herein; the petition contains the signatures of qualified
voters of the City of Paris equal in number to at least 25 percent of the number of votes cast in the
cumulative seven districts in the last contested general election for each district; and
NOW, THEREFORE;
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PARIS, PARIS,
TEXAS:
Section 1. That the findings set out in the preamble to this ordinance are found to be true
and correct and are hereby in all things approved.
Section 2. That the following article is hereby adopted by City of Paris, Paris, Texas with
such provision to become a part of the existing Code of Ordinances of the City of Paris, Paris,
Texas providing as follows:
Tag Limit for Persons Aged 65 and Older or Disabled
A. Except as otherwise provided by law, the City may not increase the total amount
of ad valorem taxes the Ciry imposes on the residence homestead ct~a person who
is disabled or who is sixty five (65) years of age or older above the amount of taxes
that the City imposed on the residence in the first tax year in which the individual
qualified that residence homestead for either the homestead exemption for disabled
persons (Tax Code Section 11.13(c)) or the homestead exemption for persons 65
years of age or older.
B. For Individuals who are disabled or are 65 years of age or older and who have
established a residence homestead in the City for tax year 2008, this Section is
effective for tax year 2008. For all other individuals, this Section is effective in
the first tax year after 2008 in which the individual qualifies as a residence for
either the homestead exemption for disabled persons (Tax Code 11.13(c)) or the
homestead exemption for persons 65 years of age or older.
C. The provisions of this Section shall be administered in conformance with Texas
Constitution Article VIII, Section 1-b(h) and Texas Tax Code Section 11.261, as
the same may be amended from time to time.
Section 3. That it is hereby declared to be the intention of the Ciry Council of the City
of Paris that the sections, paragraphs, sentences, clauses and phrases 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, or sections of this ordinance, and such remaining provisions shall remain in full force
and effect.
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Section 4. That all ordinances or parts of ordinances in conflict herewith are hereby
expressly repealed.
Section 5. That this ordinance shall be effective from and after its date of passage or
upon the date of the election at which it is adopted whichever first occurs.
PASSED AND ADOPTED this day of , 2008.
JESSE FREELEN, MAYOR
Ll
ATTEST:
Janice Ellis, City Clerk
APPROVED AS TO FORM:
KENT MCIL,YAR, City Attorney
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