03-64 - O •
TOWN OF PROSPER, TEXAS ORDINANCE NO. 03-64
AN ORDINANCE ESTABLISHING AN AD VALOREM TAX FREEZE FOR
RESIDENTIAL HOMESTEAD PROPERTY OWNERS OF THE TOWN OF
PROSPER, TEXAS WHO ARE DISABLED OR 65 YEARS OF AGE OR
OLDER; PROVIDING FOR DEFINITIONS; PROVIDING FOR AN EFFECTIVE
DATE OF THE EXEMPTION; PROVIDING FOR REPEALING, SAVINGS AND
SEVERABILITY CLAUSES; PROVIDING FOR AN EFFECTIVE DATE OF THIS
ORDINANCE; AND PROVIDING FOR THE PUBLICATION OF THE CAPTION
HEREOF.
WHEREAS, as approved by the voters of the State of Texas at an election held on
September 13, 2003, Article VIII, Section 1-b, Subsection h of the Texas Constitution allows
municipalities and certain other taxing entities to establish an ad valorem tax freeze on
residence homesteads of disabled individuals or individuals age sixty-five or older; and
WHEREAS, effective January 1, 2004, Section 11.261 of the Texas Tax Code governs
the procedure under which a municipality or other taxing entity may adopt an ad valorem tax
freeze; and
WHEREAS, the Town Council ("Council") of the Town of Prosper, Texas ("Town") has
investigated and determined that it will be advantageous and beneficial to Prosper and its
inhabitants to provide for a tax freeze on the amount of property taxes on the homesteads of
disabled individuals or individuals age sixty-five or older, beginning with tax year 2004.
NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF
PROSPER, TEXAS:
SECTION 1: Findings Incorporated. The findings set forth above are incorporated into
the body of this Ordinance as if fully set forth herein.
SECTION 2: Definitions.
"Disabled" has the same meaning as set forth in the Texas Tax Code Section
11.13(m)(1), as it currently exists or may be amended
"Residence homestead" has the same meaning as set forth in the Texas Tax Code
Section 11.13(j)(1), as it currently exists or may be amended.
"Tax Code" means the Texas Tax Code as it currently exists or may be amended.
SECTION 3: Residence Homestead tax freeze for elderly or disabled people. There is
hereby created and established a tax freeze on the amount of property taxes imposed by the
Town of Prosper on the homesteads of disabled individuals or individuals age sixty-five or older,
which shall be governed by §11.261 of the Tax Code, as follows:
(a) The tax freeze shall become effective beginning with the 2004 tax year, and shall
remain effective for each successive tax year until otherwise amended or
repealed by the Town Council or other appropriate authority.
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(b) The total amount of ad valorem taxes imposed on the residence homesteads of a
person who qualified that residence homestead for the exemption in accordance
with the Tax Code as that of a person who is disabled or is sixty-five years of age
or older shall not be increased while it remains the residence homestead of that
person or that person's spouse who is disabled or sixty-five years of age or older.
(c) If the person who is disabled or is sixty-five years of age or older dies in a year in
which the person received a residence homestead exemption, the total amount
of ad valorem taxes imposed on the residence homestead shall not be increased
while it remains the residence homestead of that person's surviving spouse if (i)
the surviving spouse is fifty-five years of age or older at the time of the person's
death; (ii) the residence homestead of the deceased person is also the residence
homestead of the surviving spouse on the date of the person's death; and (iii) the
residence homestead remains the residence homestead of the surviving spouse.
(d) Notwithstanding anything contained herein, taxes on the residence homestead
may be increased to the extent the value of the homestead is increased by
improvements other than repairs and other than improvements made to comply
with governmental requirements.
(e) A person may not receive freeze taxes for more than one residence homestead,
no matter where located, in the same year. A person may designate a new
residence homestead within the Town in accordance with the Tax Code.
(f) The limitation on taxes provided by this Ordinance may expire in accordance with
§ 11.261(d) of the Tax Code. If a tax limitation is erroneously allowed, back
taxes may be assessed in accordance with § 11.261(e) of the Tax Code.
SECTION 4: Savings/Repealing Clause. All provisions of any ordinance in conflict with
this Ordinance are hereby repealed to the extent they are in conflict; but such repeal shall not
abate any pending prosecution for violation of the repealed ordinance, nor shall the repeal
prevent a prosecution from being commenced for any violation if occurring prior to the repeal of
the ordinance. Any remaining portions of said ordinances shall remain in full force and effect.
SECTION 5: Severability. Should any section, subsection, sentence, clause or phrase
of this Ordinance be declared unconstitutional or invalid by a court of competent jurisdiction, it is
expressly provided that any and all remaining portions of this Ordinance shall remain in full force
and effect. Prosper hereby declares that it would have passed this Ordinance, and each
section, subsection, clause or phrase thereof irrespective of the fact that any one or more
sections, subsections, sentences, clauses and phrases be declared unconstitutional or invalid.
SECTION 6: Effective Date. This Ordinance shall become effective upon its passage
and publication as required by law.
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DULY PASSED AND APPROVED BY THE TOWN COUNCIL OF THE TOWN OF
PROSPER, TEXAS on this 9th day of December 2003.
C LES IS GER,ct: -
ATTESTED AND CORRECTLY APPROVED AS TO FORM:
R ORDED:
qCa*-
SHANAE J NINGS, ABERNATHY, ROEDER, BOYD &
Town Sec tary JOPLIN, P.C.
Town Attorneys
Date(s)of publicationl1G, /O € t /9 � 3 Dallas Morning News—Collin County Edition
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Tax Freeze Ordinance.doc Page 3
AFFIDAVIT OF PUBLICATION
STATE OF TEXAS
COUNTY OF DALLAS
Before me, a Notary Public in and for Dallas County, this day personally appeared Lynda
Black, Legal Advertising Representative for the DALLAS MORNING NEWS being duly
sworn by oath, states the attached advertisement of:
TOWN OF PROSPER
as published in THE DALLAS MORNING NEWS —COLLIN COUNTY EDITION on:
December 13, 2003
December 15, 2003
TOWN OF PROSPER, TEXAS
ORDINANCE NO. 03-84
AN ORDINANCE ESTABLISHING AN AD VALOREM
TAX FREEZE FOR RESIDENTIAL HOMESTEAD
PROPERTY OWNERS OF THETOWN OF PROSPER,
RTEXAS WHO AREV DISABLEDFOR OR 65 YEARS AGE
OR OLDER;PROVIDING FOR DEFINITIONS; PROVID-
ING ,
FOR AN EFFECTIVE DATE OF THE EXEMPTION;
PROVIDING FOR REPEALING, SAVINGS AND SEV-
ERABILITY CLAUSES; PROVIDING FOR AN EFFEC-
TIVE
DATE OF THIS ORDINANCE;AND PROVIDING , 2.� `.
FOR THE PUBLICATION OF THE CAPTION HEREOF. 1 i �/WW��
(Lynda Black)
Sworn to and subscribed before me this December 18, 2003, A.D
own Mill Ns°` gp,TTE�F
+o oeG0, � (Lisa Battenfi d)
-' (4V liP ``�.