OR 2002- 981 Increase annual exemption from Ad Valorem TaxationAN ORDINANCE OF THE CITY OF COPPELL, TEXAS
ORDINANCE NO. 2002-981
AN ORDINANCE OF THE CITY OF COPPELL, TEXAS, AMENDING
THE CODE OF ORDINANCES BY AMENDING ARTICLE 1-15 TO
INCREASE THE ANNUAL EXEMPTION FROM AD VALOREM TAXATION
FROM THE MINIMUM AMOUNT OF THREE PERCENT (3%) TO THE
MINIMUM AMOUNT OF FIVE PERCENT (5%) OF ASSESSED VALUE 1N
AN AMOUNT NO LESS THAN FIVE THOUSAND DOLLARS ($5,000.00) FOR
INDIVIDUALS WHO ARE OWNERS OF RESIDENCES; PROVIDING A
REPEALING CLAUSE; PROVIDING A SEVERABILITY CLAUSE; AND
PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Council adopted Ordinance No. 2001-940 on or about the 27th day of
March 2001, which provided for annual exemptions from ad valorem property taxes in the minimum
amount of three percent (3%) of the assessed value for individuals who are the owners and occupants
of residences; and
WHEREAS, the City Council desires to increase the minimum amount from three percent
(3%) to five percent (5%);
NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
COPPELL, TEXAS:
SECTION 1. That the Code of Ordinance of the City of Coppell, Texas be, and the same is
hereby amended by amending Chapter 1, by amending Article 1-15 Taxation, Section 1-15-3, by
increasing the minimum amount from three (3%) percent to five percent (5%), which shall read as
follows:
"ARTICLE 1-15 TAXATION
Sec. 1-15-3.
RESIDENCE HOMESTEAD EXEMPTION
Pursuant to Article 8, Section 1-b of the Texas Constitution and Section
11.13(n) of the Texas Tax Code, an individual is entitled to an exemption of at
least five (5%) percent of the appraised value, in an amount not less than five
thousand dollars ($5,000.00), from ad valorem taxation; and, such amount shall
be exempt from ad valorem taxation beginning with the tax year 2002 and
continuing thereafter, provided, however, such individual qualifies and makes
application for such exemption in accordance with the Texas Tax Code, as
amended."
SECTION 2. That all provisions of the ordinances and resolutions 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Texas, in conflict with the provisions of this ordinance be, and the same are hereby, repealed, and all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. That this ordinance shall take effect immediately from and after its passage, as
the law and charter in such cases provide, provided however the increase in the amount of appraised
value of a residence homestead exempt from ad valorem taxation herein shall take effect beginning
with tax year 2001.
DULY PASSED by the City Council of the City of Coppell, Texas, this the 26th day of
February, 2002.
APPROVED:
CANDY SHEEHAN, MAYOR
ATTEST:
LIBBY BALL, CITY SECRETARY
ROBERT E. HAGER, CITY ATTORNEY (REH/cdt 28/02)
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