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ORDINANCE CSO#5568-09-2024

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BURLESON,
TEXAS, AMENDING ORDINANCE NO. CSO#l857-09-2021, ORDINANCE NO.
CSO#3072-09-2022, AND ORDINANCE NO. CSO#5221-09-2023 BY PROVIDING
FOR A RESIDENTIAL HOMESTEAD EXEMPTION FROM THE AD
V ALOREM PROPERTY TAX OF THE CITY OF BURLESON, TEXAS, FOR
THE 2025 TAX YEAR AND ALL FUTURE YEARS UNLESS REVISED AT AN
AMOUNT EQUAL TO FIVE PERCENT OF THE APPRAISED VALUE;
REPEALING CONFLICTING ORDINANCES; PROVIDNG A SAVINGS
CLAUSE; INCORPORATING THE RECITALS; FINDING THAT THE
MEETING AT WHICH THIS ORDINANCE IS PASSED IS OPEN TO THE
PUBLIC AS REQUIRED BY LAW; DECLARING AN EFFECTIVE DATE.

WHEREAS, the City of Burleson, Texas (the "City") is a home rule city acting under its charter
adopted by the electorate pursuant to Article XI, Section 5 of the Texas Constitution and Chapter 9 of
the Local Government Code; and

WHEREAS, the Texas Tax Code provides that the City Council may exempt from ad valorem
taxation up to twenty percent (20%) percent of the appraised value of a residential homestead; and

WHEREAS, Section 11.13(n) of the Texas Tax Code states that if the exemption percentage
set by the City produces an exemption in a tax year of less than $5,000 when applied to a particular
residential homestead, the taxpayer is entitled to an exemption of $5,000 of the appraised value; and

st
WHEREAS, the City Council must adopt a homestead exemption before July l of the tax
year the exemption is effective; and

WHEREAS, on September 13, 2021 , the City Council adopted Ordinance No. CSO#1857-
09-2021 providing for the owner of a residence homestead who makes application therefore an
exemption for the 2022 tax year and all future tax years, unless revised, from City ad valorem taxation
of an amount equal to the sum of one percent ( 1 % ) of the appraised value; and

WHEREAS, on September 12, 2022, the City Council adopted Ordinance No. 3072-09-2022,
which amended Ordinance No. CSO# 1857-09-2021 by providing for the owner of a residence
homestead who makes application therefore an exemption for the 2023 tax year and all future tax years,
unless revised, from City ad valorem taxation of an amount equal to the sum of two percent (2%) of the
appraised value; and

WHEREAS, on September 11 , 2023, the City Council adopted Ordinance No. 5221-09-2023,
which amended Ordinance No. CSO#1857-09-2021 and Ordinance No. CSO3072-09-2022 by
providing for the owner of a residence homestead who makes application therefore an exemption for the
2024 tax year and all future tax years, unless revised, from City ad valorem taxation of an amount equal
to the sum of three percent (3%) of the appraised value; and

WHEREAS, the City Council desires revise and amend Ordinance No. CSO 1857-09-2021 ,
Ordinance No. 3072-09-2022, Ordinance No. 5221-09-2023 by increasing the amount of the
residence homestead exemption beginning tax year 2025; and

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