§ 44-83. Homestead exemption for certain disabled persons.

(a)

Effective beginning with the 2002 tax year, $75,000.00 of the assessed taxable value of all residence homesteads of each qualifying disabled person, as defined in subsection (b) of this section, shall be exempt from all ad valorem taxes levied by the village. The exemption authorized hereby shall extend only to a residence homestead as the same may be defined by the laws of the state.

(b)

A "disabled person," shall be defined as any individual, between the ages of 18 and 65 years, who has a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors and Disability Insurance.

(c)

As a prerequisite to obtaining such exemption, each person desiring such exemption shall file application first with the chief appraiser of the county appraisal district pursuant to the requirements of the Texas Tax Code, V.T.C.A., Tax Code § 11.43.

(d)

An eligible disabled person who is 65 years of age or older may not receive both a disabled and an elderly residence homestead exemption, as provided elsewhere, but may choose either.

(Ord. No. 2002-6, § 2, 9-10-2002)