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Ordinance No. 15,831 ORDINANCE NO. 15,831 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 $120,000.00 AND (11) TO INCREASE THE EXEMPTION FROM TAXATION FOR ADULTS SIXTY-FIVE (65) YEARS OR OLDER TO $120,000.00, ON CERTAIN RESIDENTIAL HOMESTEADS; PROVIDING A REPEALING CLAUSE; CONTAINING A SAVINGS CLAUSE; AND PROVIDING FOR THE EFFECTIVE DATE THEREOF. 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$120,000.00 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$120,000.00 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 Section 2: All ordinances or parts of ordinances inconsistent with the terms of this ordinance are hereby repealed; provided, however, that such repeal shall be only to the extent of such inconsistency.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 131h day of June, 2024. ON CAPETILLO, ayor A TEST: ©,�T011rrc� OJ 66:fp. v O,DQ.J Vu0. %\ ANGELA JACKSON, City C erle �r APPROVED AS O ORM: SCOTT LE: ON , City Attorney R. Kristin Holmes Ordinances 2024 06 13 2024 CC Agenda Ordinance Ammendmg Chapter 90 Taxation.Homestead EYemphon.kh dote 2