17 Fiscal management; OrdinanceCITY COUNCIL AGENDA ITEM BRIEFING SHEET
Submittal Date: Originating Department: Presented By: Agenda Item No.:
OS/08/08
CouncilDate: City Council l~•
OS/12/08
RECOMMENDED MOTION:
POLICY ISSUE~S~:
Fiscal management; Ordinance
BACKGROUND:
When the senior and disabled tax freeze was deliberated by the Council 2-3 years ago it
was decided to forgo the tax freeze in favor of increasing the senior tax exemption from
$17,000 to $20,000 and implementing a new $20,000 exemption for disabled persons. At
the April 28, 2008, council meeting it was discussed that if the tax freeze proceeds then
the senior and disabled tax exemption should be reduced back to $10,000 or eliminated.
BOARD~COMMISSION RECOMMENDATION:
EXHIBITS:
Proposed Ordinance, Ordinance Nos. 2006-036 and 2006-037
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 ❑ 1'olice ❑ Eng./Public Works ❑ Utilities
City of Paris Revised 2/04/08
t ~i~b I
ORDINANCE NO. 2006-036
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PARIS,
PARIS, TEXAS, PROVIDING THAT THE CODE OF ORDINANCES OF
THE CITY OF PARIS, PARIS, TEXAS, BE AMENDED BY REVISING
SECTION 30-16, CHAPTER 30, ARTICLE II OF SAID CODE; PROVIDING
FOR AN INCREASE IN THE AMOUNT OF RESIDENCE HOMESTEAD
EXEMPTION FOR PERSONS SIXTY-FIVE (65) YEARS OF AGE OR
OLDER; REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES
IN CONFLICT HEREWITH; MAHING OTHER FINDINGS AND
PROVISIONS RELATED TO THE SUBJECT; AND DECLARING AN
EFFECTIVE DATE.
WHEREAS, the City Council of the City of Paris heretofore on September 25, 2006,
adopted Ordinance No. 2006- 032 approving the 2006-2007 budget for the City of Paris; and,
WHEREAS, a part of that budget includes an increase in the amount of residence
homestead exemption for persons sixty-five (65) years of age or older from $17,000.00 to
$20,000.00; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PARIS, PARIS,
TEXAS:
Section L That the findings set out in the preamble to this ordinance are hereby in all
things approved.
Section 2. That Section 30-16 of the Code of Ordinances of the City of Paris, Paris,
Texas, be, and the same is hereby, amended so that such shall read as follows:
"Sec. 30-16. Exemption from ad valorem taxes.
Upon compliance with all requirements of this article and all other
applicable laws and ordinances, twenty thousand dollars ($20,000.00) of the
assessed value of residence homesteads of persons sixty-five (65) years of age
or older shall be exempt from ad valorem taxes levied by the City."
Section 3. All ordinances or parts of ordinances in conflict herewith are hereby expressly
repealed.
Section 4. This ordinance shall become effective on October l, 2006.
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PASSED AND ADOPTED this 25th day of September, 2006.
Richard Manning, Mayor "
ATTEST:
, U221.o
64ice Ellis, City Clerk
APPROVED AS TO FORM:
~
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~6 D. Lestock, Assistant City Attorney
C)00 ~
ORDINANCE NO. 2006-037
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PARIS,
PARIS, TEXAS, ADOPTING A LOCAL OPTION TAX EXEMPTION FROM
CITY AD VALOREM PROPERTY TAXES FOR RESIDENCE HOMESTEAD
FOR DISABLED PERSONS QUALIFYING FOR A DISABILITY
HOMESTEAD;; MAKING OTHER FINDINGS AND PROVISIONS
RELATED TO THE SUBJECT; PROVIDING A CUMULATIVE CLAUSE;
PROVIDING A SEVERABILITY CLAUSE; PROVIDING A SAVINGS
CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City of Paris is a home rule municipality located in Lamar County, created
in accordance with the provisions of Chapter 9 of the Local Government Code and operating
pursuant to the City Charter and enabling legislation of the State of Texas; and,
WHEREAS, under the authority of Article VIII Section 1-b(b) of the Texas Constitution and
Section 11.13 of the Tax Code of the State of Texas, persons with a qualifying disability, on or
befare January 1 S` of the year for which the exemption is claimed, are eligible for a city ad valorem
tax exemption on twenty thousand dollars ($20,000) of the appraised value of their residence
homestead, as defined by law.
WHEREAS, persons who qualify for such taY exemptions, must apply for exemption with
the Lamar County Appraisal District and otherwise comply with requirements of said Appraisal
District for making application for tax exemptions; and,
WHEREAS, an eligible disabled person who is sixty-five (65) years of age or older may not
receive both exemptions in the same year but may choose either; and,
WHEREAS, persons must qualify for exemption by holding legal title to the residence
homestead prior to January l st of the year exemption is claimed; NOW, THEREFORE,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF PARIS, PARIS,
TEXAS:
Section 1. That the findirigs set out in the preamble to this ordinance are hereby in all things
approved.
Section 2. That persons with a qualifying disability, on or before January 1 St of the year for
which the exemption is claimed, are eligible for a city ad valorem tax exemption on twenty thousand
dollars ($20,000) of the appraised value of their residence homestead, as defined by law.
Section 3. That this ordinance shall be cumulative of all provisions of ordinances of the City
of Paris, Texas, except where the provisions of this ordinance are in direct conflict with the
provisions of such ordinances, in which event the conflicting provisions of such ordinances are
hereby repealed.
OO%q C,
Section 4. That 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.
Section 5. That all rights and remedies of the City of Paris are expressly saved as to any and
all violations of the provisions of any ordinances regulating personnel policies that have accrued at
the time of the effective date of this ordinance; and, as to such accrued violations and all pending
litigation, both civil and criminal, whether pending in court or not, under such ordinances, same shall
not be affected by this ordinance but may be prosecuted until final disposition by the courts.
Section 6. That this ordinance shall be in full force and effect from October 1, 2006.
PASSED AND APPROVED this 25t" day of September, 2006.
Richard Manning, Mayor
ATTEST:
9ce Ellis, City Clerk
APPROVED AS TO FORM:
~
Jo D. Lestock, Assistant City Attorney
c)()UGd
DRAFT
Attorney\ordwork\current\Exemption for elderly - Amend Section 30-16 - 2008
ORDINANCE NO.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS,
AMENDING SECTION 30-16, A1VD 30-31, CHAPTER 30, ARTICLE II OF
THE CITY OF PARIS CODE OF ORDINANCES; PROVIDING FOR A
DECREASE IN THE AMOUNT OF RESIDENCE HOMESTEAD EXEMPTION
FOR PERSONS SIXTY-FIVE (65) YEARS OF AGE OR OLDER AND FOR
DISABLED PERSONS QUALIFYING FOR A DISABILITY HOMESTEAD;
REPEALING ALL ORDINANCES OR PARTS OF ORDINANCES IN CONFLICT
HEREWITH; MAKING OTHER FINDINGS AND PROVISIONS RELATED TO
THE SUBJECT; AND DECLARING AN EFFECTIVE DATE.
WHEREAS, on September 25, 2006 the City Council of the City of Paris enacted
Ordinance No. 2006-037 approving an increase in the amount of residence homestead
exemption for persons sixty-five (65) years of age or older from $17,000.00 to $20,000.00;
and,
WHEREAS, on September 25, 2006 the City Council of the City of Paris enacted
Ordinance No. 2006-038 approving a homestead exemption for disabled persons qualifying
for disability homestead in the amount of $20,000.00; and,
WHEREAS, the tax exemption increase for persons sixty-five (65) years of age or
older was raised by the City Council as an alternative to implementing a tax freeze on ad
valorem taxes for persons 65 years of age or older and for disabled persons; and,
WHEREAS, on March 18, 2008, an initiative petition was filed by a group of
registered voters proposing a new ordinance establishing a limit on taxes for residence
homesteads of disabled persons and persons age 65 or older; and,
WHEREAS, the City of Paris relies upon the collection of ad valorem taxes as a
primary source of revenue for providing City services that citizens of Paris rely upon every
day, and the City budget would be adversely affected over time if the $20,000 tax
exemption and the tax freeze were both put in place; and,
WHEREAS, the City Council hereby finds and determines that it is in the best
interest of the City of Paris and its citizens if the $20,000 tax exemption for persons age 65
or older and disabled persons is reduced back to $
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
PARIS, TEXAS:
Section 1. That the findings set out in the preamble to this ordinance are hereby
in all things approved.
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Section 2. That Section 30-16 of the Code of Ordinances of the City of Paris, Texas,
be, and the same is hereby, amended so that such shall read as follows:
"Sec. 30-16. Exemption from ad valorem taxes.
Upon compliance with all requirements of this article and all other applicable
laws and ordinances, dollars ) of the assessed value of
residence homesteads of persons sixty-five (65) years of age or older shall be
exempt from ad valorem taxes levied by the City."
Section 3. That Section 30-31 of the Code of Ordinances of the City of Paris, Texas,
be, and the same is hereby, amended so that such shall read as follows:
"Sec. 30-31. Exemption from ad valorem taxes.
Persons with a qualifying disability, on or before January 1 of the year
for which the exemption is claimed, are eligible for a city ad valorem tax
exemption on dollars ) of the appraised value of
their residence homestead, as defined by law."
Section 4. All ordinances or parts of ordinances in conflict herewith are hereby
expressly repealed.
Section 5. This ordinance shall become effective from and after its passage and
publication as required by law.
PASSED AND ADOPTED this 12th day of May, 2008.
Jesse James Freelen, Mayor
ATTEST:
Janice Ellis, City Clerk
APPROVED AS TO FORM:
W. Kent McIlyar, City Attorney
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