San Antonio |
Code of Ordinances |
Chapter 31. TAXATION |
Article V. RESIDENCE HOMESTEAD EXEMPTION FOR THE ELDERLY |
§ 31-89. Determinative date for exemption.
Latest version.
The exemption for an individual sixty-five (65) years of age or older is effective as of January 1 of the tax year in which such person qualifies for the exemption (attains the age of sixty-five (65)) and applies to the entire tax year.
(Code 1959, § 14-63; Ord. No. 42679, § 1, 8-23-73; Ord. No. 4415, 8-1-74; Ord. No. 97234, § 5, 2-20-03)