§ 8-11. Ad valorem homestead tax exemption for persons 65 years or older and disabled persons.

(a)

Pursuant to V.T.C.A., Tax Code § 11.13, $10,000.00 of the assessed value of any residence homestead of any married or unmarried adult male or female person, including those living alone, who is 65 years of age or older, shall be exempt from all city ad valorem taxes for each tax year, upon the owner's compliance with the following requirements:

(1)

The owner of the residence homestead, or one of the spouses residing thereat, if the residence homestead is owned by a married couple, shall have attained the age of 65 years of age or older as of January first, of each tax year.

(2)

The owner of the residence homestead claiming exemption set out herein shall submit to the assessor-collector of taxes for the city an affidavit that the owner or one of the spouses, if the residence homestead is owned by a married couple, is 65 years of age or older and was as of January first of the tax year. The initial exemption claim shall be accomplished by adequate proof of such age, but subsequent renewals of the exemption may be by affidavit only.

(b)

Ten thousand dollars of the assessed value of any residence homestead of any "disabled" person, as that term is defined in V.T.C.A., Tax Code § 11.13(m)(1), shall be exempt from all city ad valorem taxes for each tax year, upon such person furnishing the assessor-collector of taxes written evidence of disability as determined by the Social Security Administration.

(c)

Any person who makes a false affidavit in claiming the homestead exemption declared herein shall be subject to all penalties which exist for the lack of payment of taxes, and such exemption shall be cancelled and withdrawn for the tax year claimed, and all other appropriate criminal penalties shall be applicable.

(Ord. No. 119, §§ 1—3, 10-6-1980; Code 1983, § 8-11)