OR 2022-1578 Annual Exemption from Ad Valorem TaxationTM 129403
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS
ORDINANCE NO. 2022-1578
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS,
AMENDING THE CODE OF ORDINANCES BY AMENDING CHAPTER 1
‘ADMINISTRATION’ TO AMEND ARTICLE 1-15 ‘TAXATION’,
SECTIONS 1-15-1 AND 1-15-2 TO PROVIDE FOR AN ANNUAL
EXEMPTION FROM AD VALOREM TAXATION IN THE AMOUNT OF
ONE HUNDRED THOUSAND DOLLARS ($100,000.00) FOR INDIVIDUALS
WHO ARE DISABLED OR SIXTY-FIVE (65) YEARS OF AGE OR OLDER;
PROVIDING A REPEALING CLAUSE; PROVIDING A SEVERABILITY
CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Council has previously adopted ordinances to provide for annual
exemptions for individuals who are sixty-five (65) years of age or older or who are disabled; and,
WHEREAS, the City Council desires to increase the amount of appraised value of a residence
homestead of individuals who are disabled or who are sixty-five (65) years of age or older exempt the
value of such real property from ad valorem taxation;
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF COPPELL,
TEXAS:
SECTION 1. That the Code of Ordinances of the City of Coppell, Texas be, and the same
is hereby amended by amending Chapter 1 ‘Administration’, Article 1-15 ‘Taxation’, Sections 1-15-
1 and 1-15-2 to provide for an increase in the value amount of value real property exemption for ad
valorem tax purposes, to hereinafter read as follows:
“CHAPTER 1 – ADMINISTRATION
ARTICLE 1-1. INCORPORATION AND FORM OF GOVERNMENT
. . . . .
ARTICLE 1-15. – TAXATION
Sec. 1-15-1. - Residence homestead exemption for senior citizen.
Pursuant to Article VIII, Section 1-b of the Texas Constitution and Section
11.13(d) of the Texas Property Tax Code, One Hundred Thousand Dollars
($100,000) of the appraised value of the residence homestead of an
individual 65 years of age or older shall be exempt from ad valorem taxation
2
TM 129403
beginning with tax year 2021 and continuing thereafter, provided, however
such individual qualifies for and makes application for such exemption in
accordance with the Texas Property Tax Code, as amended.
Sec. 1-15-2. - Residence homestead exemption for disabled.
Pursuant to Article VIII, Section 1-b of the Texas Constitution and Section
11.13(d) of the Texas Property Tax Code, One Hundred Thousand Dollars
($100,000) of the appraised value of the residence homestead of an
individual who is disabled shall be exempt from ad valorem taxation
beginning with tax year 2022 and continuing thereafter, provided, however,
such individual qualifies for and makes application for such exemption in
accordance with the Texas Property Tax Code, as amended.”
. . . . .”
SECTION 2. That all provisions of the Code of Ordinances of the City of Coppell, Texas,
in conflict with the provisions of this ordinance be, and the same are hereby, repealed, and all other
provisions not in conflict with the provisions of this ordinance shall remain in full force and effect.
SECTION 3. That should any word, phrase, paragraph, section or phrase of this ordinance
or of the Code of Ordinances, as amended hereby, be held to be unconstitutional, illegal or invalid,
the same shall not affect the validity of this ordinance as a whole, or any part or provision thereof
other than the part so decided to be unconstitutional, illegal or invalid, and shall not affect the validity
of the Code of Ordinances as a whole.
SECTION 4. An offense committed before the effective date of this ordinance is governed
by prior law and the provisions of the Code of Ordinances, as amended, in effect when the offense
was committed and the former law is continued in effect for this purpose.
SECTION 5. That this ordinance shall take effect immediately from and after its passage
and the publication of the caption, as the law and charter in such cases provide.
DULY PASSED by the City Council of the City of Coppell, Texas, this the _______ day of
___________________, 2022.
APPROVED:
�)�R? WES MAYS, MAYOR
ATTEST: TM 129403