Form 50-128 "Application for Miscellaneous Property Tax Exemptions" - Texas

What Is Form 50-128?

This is a legal form that was released by the Texas Comptroller of Public Accounts - a government authority operating within Texas. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on April 1, 2017;
  • The latest edition provided by the Texas Comptroller of Public Accounts;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form 50-128 by clicking the link below or browse more documents and templates provided by the Texas Comptroller of Public Accounts.

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Form
Texas Comptroller of Public Accounts
50-128
Application for Miscellaneous Property Tax Exemptions
____________________________________________________________________
_____________________________
Appraisal District’s Name
Phone (area code and number)
_______________________________________________
___________________
_______________
____________
Address
City
State
Zip Code
GENERAL INSTRUCTIONS: This application is for use in claiming property tax exemptions pursuant to Tax Code Section 11.23. This application covers
property you owned on Jan.1 of this year or acquired during this year. You must furnish all information and documentation required by the application.
FILING INSTRUCTIONS: You must furnish all information and documentation required by this application so that the chief appraiser is able to determine
whether the statutory qualifications for the exemption have been met. This document and all supporting documentation must be filed with the appraisal
district office in each county in which the property is located. Do not file this document with the Texas Comptroller of Public Accounts. A directory with
contact information for appraisal district offices may be found on the Comptroller’s website.
APPLICATION DEADLINES: You must file the completed application with all required documentation between Jan. 1 and no later than April 30 of the year
for which you are requesting an exemption. If you acquired the property after Jan. 1 of this year and wish to qualify for the exemption this year, you must
apply before the first anniversary of the date you acquired the property or before the first anniversary of the date any property was acquired after Jan. 1.
ANNUAL APPLICATION REQUIRED: You must apply for this exemption each year you claim entitlement to the exemption, except for exemption as a
veteran’s organization, medical center development, county fair association or National Hispanic Institute.
For exemption as a veteran’s organization, medical center development, a county fair association or a National Hispanic Institute, you do not need to
reapply annually unless the chief appraiser requires it or you want the exemption to apply to property not listed in this application. You must notify the chief
appraiser in writing by May 1 if and when your qualification for this exemption ends. Return the completed form to the
address above.
OTHER IMPORTANT INFORMATION
Pursuant to Tax Code Section 11.45, after considering this application and all relevant information, the chief appraiser may request additional information
from you. You must provide the additional information within 30 days of the request or the application is denied. For good cause shown, the chief appraiser
may extend the deadline for furnishing the additional information by written order for a single period not to exceed 15 days.
State the tax year for which you are applying for the exemption.
___________________
Tax Year
STEP 1: Property Owner/Applicant
The applicant is the following type of property owner:
___________________________________________
Individual
Partnership
Corporation
Other (specify):
_______________________________________________________
__________________________________________
Name of Property Owner
Driver’s License, Personal I.D. Certificate
Social Security Number or Federal Tax I.D. Number*
______________________________
___________________ __________________
______________
___________
Physical Address
City
County
State
ZIP Code
______________________________
______________________________________
___________________________
Primary Phone Number (area code and number)
Email Address***
Percent Ownership Interest
Applicant’s mailing address (if different from the physical address provided above):
______________________________
___________________ __________________
______________
___________
Address
City
County
State
ZIP Code
Place an “X” or check mark in the box if the ownership interest identified above is less than 100 percent (100%) in the property for which you are
claiming the exemption. Provide on a separate sheet the following information for each additional individual or entity who has an ownership interest
in the property: property owner’s name; driver’s license, personal ID certificate, social security number or federal tax ID number; primary phone
number; mailing address; and percentage (%) of ownership interest in the property. Under Tax Code Section 11.41(a), if the applicant is not the sole
owner of the property to which the exemption applies, the exemption shall be multiplied by a fraction, the numerator of which is the value of the
property interest the applicant owns and the denominator of which is the value of the property.
If you are an Individual property owner filing this application on your own behalf, skip Step 2 and go to Step 3; all other applicants are required to complete
Step 2.
The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax
For more information, visit our website:
comptroller.texas.gov/taxes/property-tax
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.
50-128 • 04-17/14
Form
Texas Comptroller of Public Accounts
50-128
Application for Miscellaneous Property Tax Exemptions
____________________________________________________________________
_____________________________
Appraisal District’s Name
Phone (area code and number)
_______________________________________________
___________________
_______________
____________
Address
City
State
Zip Code
GENERAL INSTRUCTIONS: This application is for use in claiming property tax exemptions pursuant to Tax Code Section 11.23. This application covers
property you owned on Jan.1 of this year or acquired during this year. You must furnish all information and documentation required by the application.
FILING INSTRUCTIONS: You must furnish all information and documentation required by this application so that the chief appraiser is able to determine
whether the statutory qualifications for the exemption have been met. This document and all supporting documentation must be filed with the appraisal
district office in each county in which the property is located. Do not file this document with the Texas Comptroller of Public Accounts. A directory with
contact information for appraisal district offices may be found on the Comptroller’s website.
APPLICATION DEADLINES: You must file the completed application with all required documentation between Jan. 1 and no later than April 30 of the year
for which you are requesting an exemption. If you acquired the property after Jan. 1 of this year and wish to qualify for the exemption this year, you must
apply before the first anniversary of the date you acquired the property or before the first anniversary of the date any property was acquired after Jan. 1.
ANNUAL APPLICATION REQUIRED: You must apply for this exemption each year you claim entitlement to the exemption, except for exemption as a
veteran’s organization, medical center development, county fair association or National Hispanic Institute.
For exemption as a veteran’s organization, medical center development, a county fair association or a National Hispanic Institute, you do not need to
reapply annually unless the chief appraiser requires it or you want the exemption to apply to property not listed in this application. You must notify the chief
appraiser in writing by May 1 if and when your qualification for this exemption ends. Return the completed form to the
address above.
OTHER IMPORTANT INFORMATION
Pursuant to Tax Code Section 11.45, after considering this application and all relevant information, the chief appraiser may request additional information
from you. You must provide the additional information within 30 days of the request or the application is denied. For good cause shown, the chief appraiser
may extend the deadline for furnishing the additional information by written order for a single period not to exceed 15 days.
State the tax year for which you are applying for the exemption.
___________________
Tax Year
STEP 1: Property Owner/Applicant
The applicant is the following type of property owner:
___________________________________________
Individual
Partnership
Corporation
Other (specify):
_______________________________________________________
__________________________________________
Name of Property Owner
Driver’s License, Personal I.D. Certificate
Social Security Number or Federal Tax I.D. Number*
______________________________
___________________ __________________
______________
___________
Physical Address
City
County
State
ZIP Code
______________________________
______________________________________
___________________________
Primary Phone Number (area code and number)
Email Address***
Percent Ownership Interest
Applicant’s mailing address (if different from the physical address provided above):
______________________________
___________________ __________________
______________
___________
Address
City
County
State
ZIP Code
Place an “X” or check mark in the box if the ownership interest identified above is less than 100 percent (100%) in the property for which you are
claiming the exemption. Provide on a separate sheet the following information for each additional individual or entity who has an ownership interest
in the property: property owner’s name; driver’s license, personal ID certificate, social security number or federal tax ID number; primary phone
number; mailing address; and percentage (%) of ownership interest in the property. Under Tax Code Section 11.41(a), if the applicant is not the sole
owner of the property to which the exemption applies, the exemption shall be multiplied by a fraction, the numerator of which is the value of the
property interest the applicant owns and the denominator of which is the value of the property.
If you are an Individual property owner filing this application on your own behalf, skip Step 2 and go to Step 3; all other applicants are required to complete
Step 2.
The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax
For more information, visit our website:
comptroller.texas.gov/taxes/property-tax
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.
50-128 • 04-17/14
Form
Texas Comptroller of Public Accounts
50-128
STEP 2: Authorized Representative
Provide the following information for the individual with the legal authority to act for the property owner in this matter:
_______________________________________________________________
__________________________________
Name of Authorized Representative
Driver’s License, Personal ID Certificate
Social Security Number**
______________________________
______________________________________
___________________________
Title of Authorized Representative
Primary Phone Number (area code and number)
Email Address***
______________________________
___________________ __________________
______________
___________
Mailing Address
City
County
State
ZIP Code
**
Disclosure of your social security number (SSN) may be required and is authorized by law for the purpose of tax administration and identification of any individual affected by
applicable law. Authority: 42 U.S.C. § 405(c)(2)(C)(i); Tax Code § 11.43(f). Except as authorized by Tax Code Section 11.48(b), a driver’s license number, personal identifica-
tion certificate number or social security number provided in this application for an exemption filed with your county appraisal district is confidential and not open to public
inspection under Tax Code Section 11.48(a).
*** An email address of a member of the public could be confidential under Government Code Section 552.137; however, by including the email address on this form, you are
affirmatively consenting to its release under the Public Information Act.
STEP 3: Check type of exemption requested
Federation of Women’s Clubs
Medical Center Development
County Fair Association
Nature Conservancy of Texas
Community Service Club
Medical Center Development in Populous Counties
Congress of Parents and Teachers
Scientific Research Organization
National Hispanic Institute
Private Enterprise Demonstration Association
Veterans’ Organization
STEP 4: Answer these questions about the organization. All applicants answer these questions.
What is the organization’s purpose?
Describe the organization’s activities. (Attach additional sheets if necessary.)
Explain how the organization’s activities relieve a burden or duty of the state or community. (Attach additional sheets if necessary.)
Is the organization affiliated with a state or national organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Is membership in the organization open to anyone, regardless of race, religion or national origin? . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
comptroller.texas.gov/taxes/property-tax
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50-128 • 04-17/14
Form
Texas Comptroller of Public Accounts
50-128
Explain how the organization’s activities promote the physical, mental and spiritual development of young people, development of patriotism and love of
country and interest in community affairs. (Attach additional sheets if necessary.)
Attach a copy of the charter, bylaws or other documents adopted by the organization which govern its affairs, and answer the following questions.
Is your organization chartered by the United States Congress? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Do these documents pledge the organization’s assets for use in performing the organization’s charitable functions?. . . . . . . . . . . . .
Yes
No
If yes, give the page and paragraph numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Page __________ Paragraph __________
Do these documents require the organization to operate in a nonprofit manner? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If yes, give the page and paragraph numbers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Page __________ Paragraph __________
Does the organization operate in such a manner that does not result in the accrual of distributable profits, the distribution of
profits or the realization of any other form of private gain? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
STEP 5: Complete if County Fair Association
1. Does the association hold a license (issued after Jan. 1, 2001) under the Texas Racing Act (Article 179e, Vernon’s
Texas Civil Statutes) to conduct a horse race meeting or a greyhound race meeting with pari-mutuel wagering?. . . . . . . . . . . . .
Yes
No
2. Does the association use the land or a building to conduct a race meeting or greyhound race meeting with pari-mutuel
wagering under a license issued after Jan. 1, 2001? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
3. Is the association a nonprofit corporation as defined by the Texas Non-Profit Corporation Act (Article 1396-1.01, et seq.,
Vernon’s Texas Civil Statues)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
4. Is the association exempt from federal income taxes as an organization under Section 501(c)(3), (4) or (5), Internal
Revenue Code of 1986, as amended? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
5. Is the association qualified for an exemption from the franchise tax under Tax Code Section 171.060?. . . . . . . . . . . . . . . . . . . . .
Yes
No
STEP 6: Complete if National Hispanic Institute
Is the association exempt from federal income taxes as an organization under Section 501(a), Internal Revenue of 1986
as an organization described by Section 501(c)(3) of that code? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
STEP 7: Describe the property for which you are seeking an exemption
PROPERTY TO BE EXEMPT:
Attach one Schedule A (REAL PROPERTY) form for EACH parcel of real property to be exempt.
Attach one Schedule B (PERSONAL PROPERTY) form listing ALL personal property to be exempt.
List only property owned by the organization.
STEP 8: Certification and Signature
NOTICE REGARDING PENALTIES FOR MAKING OR FILING AN APPLICATION CONTAINING A FALSE STATEMENT: If you make a false statement
on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
“I,
________________________________________________________________________________________________
, swear or affirm the following:
Printed Name of Property Owner or Authorized Representative
(1) that each fact contained in this application is true and correct; (2) that the property described in this application meets the qualifications under Texas law
for the exemption claimed; and (3) that I have read and understand the Notice Regarding Penalties for Making or Filing an Application Containing a False
Statement.”
________________________________________________
________________________________________
Signature of Property Owner or Authorized Representative
Date
comptroller.texas.gov/taxes/property-tax
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50-128 • 04-17/14
Form
Texas Comptroller of Public Accounts
50-128
Schedule A: Description of Real Property
Complete one Schedule A form for EACH parcel qualified for exemption.
Attach all completed schedules to your application for exemption.
_______________________________________________________________
__________________________________
Name of Property Owner
Appraisal District Account Number (if known)
Legal description of property:
Describe the primary use of this property:
1. Is this property used exclusively for charitable purposes? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
2. Is this property held for gain, rented or used with a view to profit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
3. Is this property the organization’s state headquarters? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
4. Is this property reasonably necessary for operation of the association/organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
5. Is this property located in a medical center area where the organization has donated land to the state for hospital
or medical school? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If yes, is the medical center development complete?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
6
Is the property currently under active construction or physical preparation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
A. If under construction, when will construction be completed? (date) _______________________
B. If under physical preparation, check which activity the organization has done. (Check all that apply.)
Architectural work
Soil testing
Site improvement work
Engineering work
Land clearing activities
Environmental or land use study
7. Is the incomplete improvement designed and intended to be used by a qualified person for a purpose described by Tax Code
Section 11.23 (a)-(e), (g) or (i)-(k)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
8. Is the land on which the incomplete improvement is located necessary for the use of the improvement for a purpose
named in Question 7 above? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
List all other individuals and organizations that used this property in the past year and give the requested information for each.
Name
Date Used
Activity
Rent Paid, If Any
Continue on additional sheets as needed.
comptroller.texas.gov/taxes/property-tax
Page 4
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50-128 • 04-17/14
Form
Texas Comptroller of Public Accounts
50-128
Schedule B: Description of Personal Property
List all tangible property to be exempt on this schedule.
Attach all completed schedules to your application for exemption.
___________________________________________________________________________________________________
Name of Property Owner
Is this property reasonably necessary for operation of the association/organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Is this property held for gain?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Is this property used exclusively for charitable purposes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Is this property located in a medical center area where the organization has donated land for a state medical,
dental or nursing school? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If yes, is the medical center development complete?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Item
Location
Continue on additional sheets as needed.
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50-128 • 04-17/14
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