HomeMy WebLinkAbout2018-4022 - Ordinance - 06/28/2018
ORDINANCE NO. 2018-4022
AN ORDINANCE AMENDING CHAPTER 36, “TAXATION,” ARTICLE I, “IN
GENERAL,” OF THE CODE OF ORDINANCES OF THE CITY OF COLLEGE
STATION, TEXAS, BY ADDING SECTION 36-1 ADOPTING A RESIDENTIAL
HOMESTEAD AD VALOREM TAX EXEMPTION; PROVIDING A SEVERABILITY
CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, Article VIII, Section 1-b(e) of the Texas Constitution and Section 11.13(n) of the
Texas Tax Code authorize the City Council of the City of College Station, Texas, (the “City”) to
adopt an exemption from taxation of a percentage of the appraised value of the residence
homestead, not to exceed 20%, provided the amount of the exemption shall not be less than
$5,000.00; and
WHEREAS, the City Council of the City of College Station, Texas, finds and determines that it
will be in the best interest of the City and its resident taxpayers to provide for such homestead
exemption with respect to property subject to taxation by the City; now, therefore,
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COLLEGE STATION,
TEXAS:
PART 1: That the preamble above is hereby incorporated as if fully set forth herein.
PART 2: That Chapter 36, “Taxation,” Article I, “In General,” of the Code of Ordinances of
the City of College Station, Texas, be amended as set out in Exhibit “A” attached
hereto and made a part of this Ordinance for all purposes.
PART 3: If any provision of this Ordinance or its application to any person or circumstances
is held invalid or unconstitutional, the invalidity or unconstitutionality does not
affect other provisions or application of this Ordinance or the Code of Ordinances
of the City of College Station, Texas, that can be given effect without the invalid
or unconstitutional provision or application, and to this end the provisions of this
Ordinance are severable.
PART 4: That this ordinance shall take effect immediately from and after its passage.
ORDINANCE NO. 2018-4022
PASSED, ADOPTED and APPROVED this 28th day of June, 2018.
ATTEST: APPROVED:
City Secretary Mayor
APPROVED:
City Attorney
ORDINANCE NO. 2018-4022
EXHIBIT A
That Chapter 36, “Taxation,” Article I, “In General,” of the Code of Ordinances of the City of
College Station, Texas, is hereby amended by adding Section 36-1 to read as follows:
Sec. 36-1. – Residential Homestead Ad Valorem Tax Exemption.
All qualified residence homesteads within the taxing jurisdiction of the City shall be
entitled to a residence homestead exemption in an amount equal to the greater of five
thousand dollars ($5,000.00) or five Percent (5%) of the appraised value of the residence
homestead for the tax year 2018 and each subsequent year.