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ORD 2003-21TOWN OF TROPHY CLUB, TEXAS ORDINANCE NO. 2003-21 AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS, ESTABLISHING AN AD VALOREM TAX LIMITATION, AS AUTHORIZED AND DEFINED BY THE TEXAS CONSTITUTION, ARTICLE VIII, SECTION 1-b, AND TEXAS TAX CODE SECTION 11.261, ON RESIDENTIAL HOMESTEADS OF THE DISABLED AND PERSONS SIXTY- FIVE (65) YEARS OF AGE OR OLDER AND THEIR SPOUSES; PROVIDING FOR THE INCORPORATION OF PREMISES; PROVIDING DEFINITIONS PURSUANT TO ARTICLE VHI, SECTION 1-b, SUBSECTION (h) OF THE TEXAS CONSTITUTION; PROVIDING A RESIDENCE HOMESTEAD EXEMPTION LIMITATION; EXTENDING THE RESIDENCE HOMESTEAD LIMITATION TO SURVIVING SPOUSES; PROVIDING THAT THE LIMITATION IS IRREVOCABLE; PROVIDING A CUMULATIVE REPEALER CLAUSE, PROVIDING FOR SEVERABILITY; PROVIDING A SAVINGS CLAUSE; PROVIDING FOR ENGROSSMENT AND ENROLLMENT; PROVIDING FOR PUBLICATION; AND PROVIDING AN EFFECTIVE DATE, WHEREAS, on September 13, 2003, H. 7, R. No. 16, known as Proposition 13, was passed by the voters of the State of Texas, and amended Section 1-b, Article VIII of the Texas Constitution by adding a new Subsection (h); WHEREAS, such amendment authorizes cities to provide for an ordinance whereby homestead Ad Valorem property taxes may not be increased for disabled or elderly persons upon reaching 65 years of age; WHEREAS, such amendment authorizes cities to further provide for the extension of such provisions to surviving spouses of elderly persons if such surviving spouse is 55 years of age or older at the time of the elderly persons death; WHEREAS, such amendment requires that, once authorized, such exemption or freeze may not be repealed; and WHEREAS, the Town Council of the Town of Trophy Club, Texas, finds that this ordinance establishing such exemption or freeze is in the best interest of the public. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS: SECTION 1. INCORPORATION OF PREMISES The above and foregoing premises are true and correct and are incorporated herein and made a part hereof for all purposes. Page 1 of 4 SECTION 2. DEFINITIONS The terms "elderly", "disabled", and "surviving spouse" shall be defined herein in accordance with Article VIII, Section I -b, Subsection (h) of the Texas Constitution. SECTION 3. RESIDENCE HOMESTEAD EXEMPTION LIMITATION A person who is disabled or who is sixty-five (65) years of age or older ("elderly") shall receive a residence homestead exemption prescribed or authorized by Article VIII, Section I -b, Subsection (h) of the Texas Constitution. For such persons, the total amount of ad valorem taxes imposed by the Town of Trophy Club shall not be increased while it remains the residence homestead of that person or that person's spouse who is disabled or sixty-five (65) years of age or older and receives a residence homestead exemption on the homestead. SECTION 4. LIMITATION EXTENDED TO SURVIVING SPOUSES If a disabled person or an elderly person dies in a year in which the person received a residence homestead exemption prescribed by this ordinance or any other ordinance, the total amount of ad valorem taxes imposed by the Town of Trophy Club, Texas, may not be increased while it remains the residence homestead of that person's surviving spouse if the surviving spouse is fifty-five (55) years of age or older at the time of the persons death. SECTION 5. LIMITATION MADE IRREVOCABLE The tax limitation established by this Ordinance may not be repealed and is hereby made irrevocable. SECTION 6. CUMULATIVE REPEALER This Ordinance shall be cumulative of all other Ordinances and shall not repeal any of the provisions of such Ordinances except for those instances where there are direct conflicts with the provisions of this Ordinance. Ordinances or parts thereof in force at the time this Ordinance shall take effect and that are inconsistent with this Ordinance are hereby repealed to the extent that they are inconsistent with this Ordinance. Provided, however, that any complaint, action, claim or lawsuit which has been initiated or has arisen under or pursuant to such Ordinance on the date of adoption of this Ordinance shall continue to be governed by the provisions of that Ordinance and for that purpose the Ordinance shall remain in full force and effect. Page 2 of 4 SECTION 7. SEVERABILITY If any section, article, paragraph, sentence, clause, phrase or word in this Ordinance or application thereof to any person or circumstance is held invalid or unconstitutional' by a Court of competent jurisdiction, such holdings shall not affect the validity of the remaining portions of this Ordinance; and the Town Council hereby declares it would have passed such remaining portions of this Ordinance despite such invalidity, which remaining portions shall remain in full force and effect. SECTION 8. SAVINGS CLAUSE That all rights and remedies of the Town of Trophy Club are expressly saved to any and all violations of the provisions of any Ordinance regarding tax rates which have accrued at the time of the effective date of this Ordinance; and, as to such accrued violations and all pending litigation, both civil and criminal, whether pending in court or not, under such Ordinances, same shall not be affected by this Ordinance but may be prosecuted until final disposition by the courts. SECTION 9. ENGROSSMENT AND ENROLLMENT The Town Secretary of the Town of Trophy Club is hereby directed to engross and enroll this Ordinance by copying the exact Caption, Penalty and Effective Date in the minutes of the Town Council and by filing this Ordinance in the Ordinance records of the Town. SECTION 10. PUBLICATION The Town Secretary of the Town of Trophy Club is hereby directed to publish the Caption and Effective Date of this Ordinance as required by Section 52.011 of the Texas Local Govemment Code. SECTION 11. EFFECTIVE DATE That this Ordinance shall be in full force and effect from and after its date of passage, in accordance with law, and it is so ordained. PASSED AND APPROVED ON THIS 3rd DAY OF NOVEMBER, 2003. Page 3 of 4 Effective Date: [SEAL] ATTEST: Q*DA �f y Town ecretary Town of Trophy lub, Texas �i APPROVED TO AS FORM: Town Attorney Town of Trophy Club, Texas Page 4 of 4