University Park, TX Agenda Memo

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AGENDA MEMO
(11/3/2009 AGENDA)

TO: Honorable Mayor and City Council

FROM: Liz Spector, City Secretary

SUBJECT: CONSIDER AND ACTon Approval of Ordinance to Establish Annually Adopted Elderly and Disabled Homestead Tax Exemption


BACKGROUND:
Section 1.1001 of the Code of Ordinances refers to the Elderly Homestead Tax Exemption amount as $50,000.  In February 2008 the City Council adopted an ordinance that set the over-65 and disabled homestead tax exemption at $250,000.  The City Council also approved  that in order to keep this exemption from losing its value, the exemption amount should be adjusted each year to keep the exemption at 25% of the average single-family home’s market value.
 
The original Code section stating a $50,000 exemption needs to be amended by removing language stating a specific dollar amount.  Each year the City Council will approve an ordinance adopting the current year tax levy which will also state the over-65 and disabled homestead tax exemption.

RECOMMENDATION:
Staff recommends approval of the ordinance.

ATTACHMENTS:
Over 65 & Disabled Homestead Exmptn Ord