Ordinance 1993-46
ORDINANCE NO.
43 -t/(p
AN ORDINANCE OF THE CITY OF WYLIE, TEXAS, ADOPTING AN
EXEMPTION IN THE AMOUNT OF $30,000 FOR RESIDENCE HOMESTEADS
OWNED BY DISABLED PERSONS IN THE CITY OF WYLIE; REPEALING ALL
CONFLICTING ORDINANCES; CONTAINING A SEVERABILITY CLAUSE; AND
PROVIDING FOR AN EFFECTIVE DATE
WHEREAS, Section 11.13 of the State Tax Code (Code) makes provision to allow Cities
to establish tax exemption from City ad valorem taxes on residence homesteads owned by
disabled persons in an amount determined and set by the City Council; and,
WHEREAS, the City Council has determined in its legislative capacity that granting such
an exemption for the disabled residence homestead owners in the City would provide a benefit
to such homeowners which would exceed the loss of revenue to the City; and,
WHEREAS, the City presently provides a similar homestead exemption under the authority
of the same section of the Code in the amount of $30,000.00 and therefore deems it appropriate
to establish the disabled exemption in a like amount;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
WYLIE, TEXAS, as follows:
SECTION I
There is hereby established an exemption from taxation by the City of Wylie, Texas, in
the amount of $30,000.00 of the appraised value of the residence homestead of an individual who
is disabled, as disability is defmed by Section 11.13 of the Code, as amended.
SECTION II
The exemption herein established shall be available for all tax years beginning after
December 31, 1993.
SECTION III
Persons seeking such exemption shall make application therefore to the Chief Appraiser
of the Central Appraisal District, on or before May 1, of the year in which they desire the
exemption to become effective. All such applications, the forms therefore, and determination
of eligibility for such exemption shall be determined by the Chief Appraiser in accordance with
Chapter 11 of the Code and other applicable state law.
SECTION IV
A disabled person who is eligible for the exemption herein created who is also 65 or older
may not received both a disabled and an elderly residence homestead exemption but may choose
either.
SECTION V
Should any paragraph, sentence, sub-division, clause, phrase or section of this ordinance be
adjudged or held to be unconstitutional, illegal or invalid the same shall not affect the validity
of this ordinance as a whole or any part or provision thereof, other than the part or parts as
declared to be invalid, illegal, or unconstitutional.
SECTION VI
This ordinance shall be in full force and effect from and after its adoption by the City
Council and publication of its caption as the law and the City Charter provide in such cases.
SECTION VII
That all other ordinances and code provisions in conflict herewith are hereby repealed to the
extent of any such conflict or inconsistency and all other provisions of the Wylie City Code not
in conflict herewith shall remain in full force and effect.
SECTION VIII
The repeal of any ordinance, of parts thereof, by the enactment of this Ordinance, shall not
be construed as abandoning any action now pending under or by virtue of such ordinance; nor
shall it have the effect of discontinuing, abating, modifying or altering any penalty accruing or
to accrue, nor as effecting any rights of the municipality under any section or provisions of any
ordinances at the time of passage of this ordinance.
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DULY PASSED AND APPROVED by the City Council of the City of Wylie, Texas, this
12th day of October, 1993.
ATTFST: 1l'!1~
Mary Nichols .
City Secretary
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