§ 44-23. Residence homestead exemption.

Latest version.

There is established, pursuant to V.T.C.A., Tax Code § 11.13(d) an additional residential homestead tax exemption for individuals who are 65 years of age or older. The amount of tax exemption shall be $5,000.00 of the appraised value of the residence homestead. For the purpose of this section, a "residence homestead" shall have the same meaning as that used in V.T.C.A., Tax Code § 11.13(j).

(Code 1994, § 1.503; Ord. No. 155, 8-10-1987)

                    
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