Ordinance No. 15,104 ORDINANCE NO. 15,104
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BAYTOWN,
TEXAS, AMENDING CHAPTER 90 "TAXATION," ARTICLE II "AD
VALOREM TAXES," SECTION 90-27 "EXEMPTIONS," SUBSECTIONS (A)
"DISABLED ADULTS" AND (B) "ADULTS 65 YEARS OR OLDER" OF THE
CODE OF ORDINANCES, CITY OF BAYTOWN, TEXAS, IN ORDER TO (I)
INCREASE THE EXEMPTION FROM TAXATION FOR DISABLED
ADULTS TO $80,000 AND (II) TO INCREASE THE EXEMPTION FROM
TAXATION FOR ADULTS SIXTY-FIVE (65) YEARS OR OLDER TO
$80,000, ON CERTAIN RESIDENTIAL HOMESTEADS; PROVIDING A
REPEALING CLAUSE; CONTAINING A SAVINGS CLAUSE; AND
PROVIDING FOR THE EFFECTIVE DATE THEREOF.
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BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF BAYTOWN,
TEXAS:
Section 1: That Chapter 90 "Taxation," Article II "Ad Valorem Taxes," Section 90-27
"Exemptions," Subsections (a) "Disabled adults" and (b) "Adults 65 years or older" of the Code
of Ordinances, City of Baytown, Texas, is hereby amended to read as follows:
CHAPTER 90. TAXATION
ARTICLE II. AD VALOREM TAXES
Sec. 90-27. Exemptions.
(a) Disabled adults. An individual adult who is under a disability for purposes of payment
of disability insurance benefits under federal old-age, survivors and disability insurance
is entitled to an exemption from taxation of $80,000.00 of the assessed value of his
residence homestead administered pursuant to V.T.C.A., Tax Code § 11.13. Joint or
community owners may not each receive the same exemption provided by or pursuant
to this subsection for the same residence homestead in the same year.
(b) Adults 65 years or older. An individual adult who is 65 years or older is entitled to an
exemption from taxation of $80,000.00 of the assessed value of his residence
homestead administered pursuant to V.T.C.A., Tax Code § 11.13. Joint or community
owners may not each receive the same exemption provided by or pursuant to this
subsection for the same residence homestead in the same year.
Section 2: All ordinances or parts of ordinances inconsistent with the terms of this
ordinance are hereby repealed; provided, however, that such repeal shall be only to the extent of
such inconsistency. In all other respects, this ordinance shall be cumulative of other ordinances
regulating and governing the subject matter covered by this ordinance.
Section 3: If any provision, section, exception, subsection, paragraph, sentence, clause
or phrase of this ordinance or the application of same to any person or set of circumstances shall
for any reason be held unconstitutional, void, or invalid, such invalidity shall not affect the
validity of the remaining provisions of this ordinance or their application to other persons or sets
of circumstances; and to this end, all provisions of this ordinance are declared to be severable.
Section 4: This ordinance shall take effect from and after ten (10) days from its passage
by the City Council. The City Clerk is hereby directed to give notice hereof by causing the
caption of this ordinance to be published in the official newspaper of the City of Baytown at least
twice within ten (10) days after passage of this ordinance.
INTRODUCED, READ and PASSED by the affirmative vote of the City Council of the
City of Baytown this the 261h day of May, 2022.
NDO CA ETI O, Mayo
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ATTEST: ep,YTObyN
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ANGELA AMON, City C
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APPROVED AS TO FORM: --
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TREVOR FANNING, Interim City Attorney
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