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 Baytown
 Code of Ordinances
 Chapter 90. TAXATION
 Article II. AD VALOREM TAXES

  § 90-27. Exemptions.  

Latest version.

  • (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 $50,000.00 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 $50,000.00 of the assessed value of his residence homestead. 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.

    (c)

    Homestead. Twenty percent of the market value of the residence homestead of a married or unmarried adult, including one living alone, is entitled to an exemption from taxation. However, the amount of this exemption shall not be less than $5,000.00. 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.

    (d)

    Limitation of tax on homesteads of disabled and elderly . A disabled individual or an individual 65 years of age or older is entitled to the limitation on the total amount of taxes that may be imposed by the city on such individual's residence homestead as prescribed by and in accordance with state constitution article VIII, section 1-b(h) and V.T.C.A., Tax Code § 11.261.

    (e)

    Qualified charitable organizations. A qualified charitable organization, as defined in V.T.C.A., Tax Code, § 11.184, is entitled to an exemption from taxation to the extent allowed in V.T.C.A., Tax Code § 11.184.

(Code 1967, § 28½-1(a)—(c); Ord. No. 1299, § 1, 11-28-72; Ord. No. 1534, § 2, 1-24-74; Ord. No. 1670, §§ 1, 2, 9-26-74; Ord. No. 2082, §§ 1, 2, 9-23-76; Ord. No. 2142, §§ 1, 2, 12-21-76; Ord. No. 2545, § 2, 9-20-78; Ord. No. 2823, § 1, 2-14-80; Ord. No. 2824, § 1, 2-14-80; Ord. No. 3147, § 1, 5-14-81; Ord. No. 3148, § 1, 5-14-81; Ord. No. 3370, § 3, 4-22-82; Ord. No. 9347, § 1, 4-25-02; Ord. No. 9935, § 1, 11-11-04)

State law reference

Exemptions, V.T.C.A., Tax Code § 11.13.