2009-104s:\legal\our documents\ordinances\09\taxexemption_Over65.dOc
ORDINANCE NO. ADO _ O
AN ORDINANCE OF THE CITY OF DENTON, TEXAS, PROVIDING FOR LIMITED
EXEMPTIONS OF CERTAIN HOMESTEADS; PROVIDING FOR A SEVERABILITY
CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, Article 3, Section 1-b of the Texas constitution provides that the governing
body of a city may enact certain exemptions from the assessed value of residential homesteads
of persons 65 years of age or older; and
WHEREAS, the City Council of the City of Denton deems it in the public interest to
enact an exemption from the assessed value of residential homesteads of persons 65 years of age
or older in an aggregate amount not to exceed $50,000: and
WHEREAS, the City Council of the City of Denton deems it in the public interest to
adopt such aggregate exemption in phases and in amounts not to exceed $5,000 for each fiscal
year commencing with fiscal year 2009-2010 and continuing in successive fiscal years until the
said aggregate amount of $50,000 has been enacted; and
WHEREAS, The City Council of the City of Denton will be required to annually approve
any incremental increase in the exemption from the assessed value of residential homesteads of
persons 65 years or age or older, NOW THEREFORE,
THE CITY COUNCIL OF THE CITY OF DENTON HEREBY ORDAINS:
SECTION 1. Pursuant to Article 8, Section 1-b of the Texas Constitution, $30,000 of the
assessed value of residential homesteads of persons 65 years of age or older shall be exempt
from City ad valorem taxes commencing with fiscal year 2009-2010.
SECTION 2. If any section, subsection, paragraph, sentence, clause, phrase or word in
this Ordinance, or the application thereof to any person or circumstance is held invalid by any
court of competent jurisdiction, such holding shall not affect the validity of the remaining
portions of this Ordinance and the City Council of the City of Denton, Texas, hereby declares it
would have enacted such remaining portions despite and such invalidity.
SECTION 3. This Ordinance shall become effective upon its passage and approval.
PASSED AND APPROVED this the .2 s 'day of 32009.
C 'A ' Y(
M A. GH , M YOR
Page 1
ATTEST:
JENNIFER WALTERS, CITY SECRETARY
BY: q
APPROVED AS TO LEGAL FORM:
ANITA BURGESS, CITY ATTORNEY
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BY: