By Annie Rowe

SDN Staff Writer

Scurry County senior citizens and those who are disabled are getting a tax break from Scurry County.

County commissioners this morning unanimously approved the Over-65/Disabled Residence Homestead Ceiling as enacted in the 2003 regular session of the Texas Legislature.

The tax ceiling is almost identical in operation to the tax ceiling that has been in place for school districts for years.

David Ellis, a tax attorney for the county who is with the law firm of Perdue, Brandon, Fielder, Collins and Mott, answered questions for commissioners court and explained the implementation and the effects of the ceiling for the county during today’s meeting.

Ellis provided a printed overview to aid in his explanation.

“As you know, this provision is similar to the one already in effect for schools,” said Ellis. “It’s been extended to cities, counties and junior college districts.”

According to the handout, the ceiling is not a limitation on value, it is a limitation on the tax levy of the particular taxing entity which chooses to enact it. Once a taxpayer qualifies his or her homestead for the ceiling, the assessor will make a note of the levy that first year. In the next full year, the assessor will compare the second years levy with the first year and the ceiling will be set at the lesser of those two amounts. The reason for this is that if a taxpayer qualifies a property as a residence after January 1 of any given year, they will only receive the exemption for that homestead in that year. Should the home have an optional percentage exemption, it would go into place the next year, which would lessen the amount of levy and the amount of the ceiling.

“Should you choose to adopt the ceiling, the appraisals will still fluctuate,” said Ellis. “It allows the tax rate to go down if the appraisals go down so long as the qualified owner or surviving spouse is living in the home.”

While considering the option, the commissioners were faced with the decision of deciding how the ceiling would be put into effect. According to the overview, it could be done by either the court enacting it by a majority vote or by a petition signed by five percent of the registered voters in the county that would force an election.

Prior to the approval, Judge Rod Waller pointed out the cost factors involved with holding an election.

“The cost of the election for the hospital district was approximately $6,000. In the September general election, 82 percent of Scurry County voters were in favor of setting a ceiling for ad valorem taxes. Calling for five percent of the population to sign a petition would not be cost-effective. We would spend more holding the election,” he said.

Technically the ceiling will go into effect immediately as residents will begin qualifying for the ceiling for the 2004 tax year. However, the impact will not take effect until 2005.

There were no line item transfers or budget amendments submitted to the court.

Judge Waller presided over the meeting with all commissioners present to include Howard Limmer, Ralph Trevey, Jerry House and Chloanne Lindsey.