12 Deliberate and action on an Ordinance adopting a new division and section to the existing Code of Ordinances of the City of ParisCITY 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:
Deliberate and action on an Ordinance adopting a new division and section to the existing
Code of Ordinances 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.
BOARD/COMMISSION RECOMMENDATION:
N/A
EXHIBITS:
Petition/Ordinance and Projected revenue loss.
ACTION:
BUDGET INFO:
❑ Financial Report ❑ Minute Order
Expense
$
❑ Department Report ❑ Resolution
Budgeted Amt.
$
❑ Presentation ~ Ordinance
y'I'D Actual
$
❑ Public Hearing ❑ Other
Acct. Name
Acct. Number
FISCAL NOTES:
REVIEWED AND APPROVED BY:
* Administration ❑ City Clerk ❑ Community Development ❑ EMS/IT [D Finance ❑ Fire
❑ Municipal Court [D Legal ❑ Library ❑ Police ❑ Eng./Public Works ❑ Urilities
City of Paris Revised 2/04/08
- OOUObg
nRaFT
Attorney\ordwork\current\Tax Freeze on property tax for qualifying individuals
ORDINANCE NO.
AN ORDINAIIICE OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS,
AMENDING ARTICLE II, CHAPTER 30, TAXATION OF THE CODE OF
ORDINANCES OF THE CITY OF PARIS, TEXAS, BY ADDING A NEW
DIVISION 3. TAX LIMIT FOR QUALIFIED PERSONS, SECTION 30-32,
ENTITLED TAX LIMIT FOR PERSONS AGED 65 AND OLDER OR DISABLED;
ESTABLISHING A LIMIT ON TAXES FOR QUALIFYING INDIVIDUALS
PURSUAIVT TO ARTICLE 8, SECTI0111 1-b(h) OF THE TEXAS
CONSTITUTION AND TEXAS TAX CODE SECTION 11.261; MAKING
OTHER FINDINGS AND PROVISIONS RELATED TO THE SUBJECT;
PROVIDING A REPEALER CLAUSE, A SEVERABILITY CLAUSE, A SAVINGS
CLAUSE AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, effective January 1, 2004, the Texas Constitution was amended to
provide a local option for cities, counties and junior college districts to establish a limit on
property taxes for residence homeowners who are either disabled or age sixty-five (65) or
older (see Texas Constitution Article 8, Section 1-b(h)); and
WHEREAS, the constitutional amendment, set forth in Article 8, Section 1-b(h) Texas
Constitution provides two ways in which this tax freeze legislation may be adopted by a
municipality, one is by official action of the governing body of the municipality enacting a
city ordinance to adopt the tax freeze and the other is by special election requested by a
petition signed by five percent (5%) of the registered voters of the municipality; and,
WHEREAS, Section 11.261 of the Texas Tax Code implements the Constitutional
amendment and establishes the process and procedures for the City to follow in
administrating the limit on ad valorem taxes for residence homeowners who are disabled
or age sixty-five (65) or older.
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.
Section 2. That the following article is hereby adopted by the City of Paris, Texas
with such provision to become a part of the existing Code of Ordinances of the City of Paris,
Texas, be, and the same is hereby amended so that such shall read as follows:
. 00008J
DIVISION 3. TAX LIMIT FOR QUALIFIED PERSONS.
"Sec. 30-32. Tax Limit for Persons Aged 65 and Older or Disabled.
(a) That a limitation on the total amount of ad valorem taxes that may
be imposed by the Ciry on the residence homestead of a disabled person
or a person who is sixty-five (65) years of age or older is hereby adopted
by the City of Paris, Texas in accordance with Article VIII, Section 1-b(h)
of the Texas Constitution.
(b) 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 all provisions of the ordinances of the City of Paris, Texas in conflict
with the provisions of this ordinance are hereby repealed, and all other provisions of the
ordinances of the City of Paris not in conflict with the provisions of this ordinance shall remain in
full force and effect.
Section 4. That the repeal of any ordinance or part of ordinances affected by the
enactment of this ordinance shall not be construed as abandoning any action now pending under or
by virtue of such ordinance or as discontinuing, abating, modifying, or altering any penalty
accruing or to accrue, or as affecting any rights of the municipality under any section or provisions
of any ordinance at the time of passage of this ordinance.
Section 5. That it is the intention of the City Council of the City of Paris that this
ordinance, and every provision hereof, shall be considered severable, and the invalidity or partial
invalidity of any section, clause, or provisions of this ordinance shall not affect the validity of any
other portion of this ordinance.
Section 6. That this ordinance shall become effective immediately upon its passage.
PASSED AND ADOPTED this 14th day of July, 2008.
Jesse James Freelen, Mayor
ATTEST:
Janice Ellis, City Clerk
APPROVED AS TO FORM:
- 00f'fl9(l
W. Kent McIlyar, City Attorney
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