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Texas Comptroller's Property Tax Rules
Chapter 9. Property Tax Administration
Texas Administrative Code, Title 34, Part I

Subchapter C. Appraisal District Administration

Sec. 9.402. Special Use Application Forms.

(a) In applying for special use valuation under the Tax Code, Chapter 23, the applicant shall use a form provided by the appraisal office. The appraisal office shall use the model form adopted by the Comptroller of Public Accounts which is appropriate to the special use type, or use a form containing information which is in substantial compliance with the model form adopted by the comptroller.

(b) The model application forms listed in paragraphs (1) - (7) of this subsection are adopted by the Comptroller of Public Accounts by reference. Copies of these forms are available for inspection at the office of the Texas Register or can be obtained from the Comptroller of Public Accounts, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528. Copies may also be requested by calling our toll-free number 1-800-252-9121. In Austin, call (512) 305-9999. From a Telecommunications Device for the Deaf (TDD), call 1-800-248-4099, toll free. In Austin, the local TDD number is (512) 463-4621:

(1) 1-d Appraisal Application (1-d Agricultural Land), (Form 50-165);

(2) 1-d-1 Appraisal Application (1-d-1 Agricultural Land), (Form 50-129);

(3) open-space land application (1-d-1 timberland), (Form 50-167);

(4) 1-d-1 Ecological Laboratory Appraisal Application, (Form 50-166);

(5) application for recreational, park, and scenic land, (Form 50-168);

(6) application for public access airport property, (Form 50-169); and

(7) application for restricted-use timberland appraisal (Form 50-281).

Effective July 17, 1992, 17 TexReg 4807; amended to be effective March 18, 1996, 21 TexReg1888; amended to be effective February 3, 1998, 23 TexReg 796; amended to be effective March 8, 2000, 25 TexReg 1878; amended to be effective July 14, 2002, 27 TexReg 6045.

Cross References:
Agricultural land appraisal, see Secs. 23.41-23.46 and Rule Sec. 9.4001.
Open-space land appraisal, see Secs. 23.51-23.57 and Rule Sec. 9.4001.
Public access airport property appraisal, see Secs. 23.91-23.96 and Rule Sec. 9.4010.
Recreational, park and scenic land appraisal, see Secs. 23.81-23.89 and Rule Sec. 9.4009.
Restricted-Use timber land appraisal, see Secs. 23.9801-23.9807.
Special appraisal property lists, see Rule Sec. 9.3012.
Timberland appraisal, see Secs. 23.71-23.79 and Rule Sec. 9.4011.

Sec. 9.415. Applications for Property Tax Exemptions.

(a) With the application for exemption for residence homesteads (Form 50-114), the appraisal office shall:

(1) provide a list of taxing units served by the appraisal district, together with all residential homestead exemptions each offers; or

(2) provide the appraisal district's name and appraisal district's phone number on the form, with an instruction that the property owner may call the appraisal district to determine what homestead exemptions are offered by the property owner's taxing units.

(b) If the chief appraiser learns of the death of a person qualified for over-65 or disabled homestead exemptions (Tax Code, Sec. 11.13) and it appears that the person's spouse has acquired ownership of the homestead, the chief appraiser should require the surviving spouse to file a new homestead exemption application. Based on the information provided in the new application, the chief appraiser shall determine whether the surviving spouse qualifies for homestead exemptions, including over-65 or disabled exemptions, and whether the surviving spouse may retain the tax ceiling for school tax purposes established on the homestead by the decedent.

(c) The model forms in paragraphs (1)-(24) of this subsection and the new model forms in paragraph (25) of this subsection are adopted by reference by the Comptroller of Public Accounts. Copies of these forms are available for inspection at the office of the Texas Register or can be obtained from the Comptroller of Public Accounts, Property Tax Division, P.O. Box 13528, Austin, Texas 78711-3528. Copies may also be requested by calling our toll-free number 1-800-252-9121. In Austin, call (512) 305-9999. From a Telecommunications Device for the Deaf (TDD), call 1-800-248-4099, toll free. In Austin, the local TDD number is (512) 463-4621:

(1) Application for Transitional Housing Property Tax Exemption (Form 50-140);

(2) Application for Residence Homesteads (Form 50-114);

(3) Application for Cemetery Exemption (Form 50-120);

(4) Application for Charitable Organizations (Form 50-115);

(5) Application(s) for Charitable Organization Providing Low-Income Housing (Form 50-242 and Form 50-243);

(6) Application for Youth Spiritual, Mental, and Physical Development Organizations (Form 50-118);

(7) Application for Religious Organizations (Form 50-117);

(8) Application for Privately Owned Schools (Form 50-119);

(9) Application for Disabled Veteran's or Survivor's Exemption (Form 50-135);

(10) Application for Miscellaneous Property Tax Exemptions (Form 50-128);

(11) Application for Theater School Property Tax Exemption (Form 50-125);

(12) Application for Historic Sites Property Tax Exemption (Form 50-122);

(13) Application for Goods Exported from Texas (freeport exemption) (Form 50-113);

(14) Application for Solar and Wind-Powered Energy Device Exemption (Form 50-123);

(15) Application for Property Tax Abatement Exemption (Form 50-116);

(16) Application for Stored Offshore Drilling Rig Exemption (Form 50-124);

(17) Application for Dredge Disposal Site Exemption (Form 50-121);

(18) Application for Nonprofit Water Supply or Wastewater Services Corporation (Form 50-214);

(19) Application for Pollution Control Property (Form 50-248);

(20) Application for Cotton Stored in a Warehouse (Form 50-245);

(21) Application(s) for Community Housing Development Organizations Improving Property for Low-Income and Moderate-Income Housing Tax Exemption Previously Exempt in 2003 (Form 50-263 and Form 50-264);

(22) Application for Water Conservation Initiatives Property Tax Exemption (Form 50-270);

(23) Application for Ambulatory Health Care Center Assistance Exemption (Form 50-282);

(24) Application for Raw Cocoa and Green Coffee Held in Harris County (Form 50-297); and

(25) Application for Organizations Constructing or Rehabilitating Low-Income Housing for Property Tax Exemption (Form 50-310).

Effective December 13, 1996, 21 TexReg 11819; amended to be effective February 2, 1998, 23 TexReg 796; amended to be effective May 4, 1998, 23 TexReg 4319; amended to be effective March 9, 2000, 25 TexReg 1879; amended to be effective April 3, 2002, 27 TexReg 2535; amended to be effective March 28, 2004, 29 TexReg 2921.

Cross References:
Abatement exemption, see Sec. 11.28 and art. VIII, Sec. 1-g, Tex. Const.
Absolute exemption lists, see Rule Sec. 9.3011.
Ambulatory Health Care Centers, see Sec. 11.183 and art. VIII, Sec. 2, Tex. Const.
Application for exemption, see Sec. 11.43.
Adoption of model exemption application form, see Sec. 11.43(f).
Cemetery exemption, see Sec. 11.17 and art. VIII, Sec. 2, Tex. Const.
Charitable organization exemption, see Sec. 11.18 and art. VIII, Sec. 2, Tex. Const.
Charitable organization for low-income housing exemption, see Secs. 11.181 and 11.1825 and art. VIII, Sec. 2, Tex. Const.
Community housing development organization exemption, see Sec. 11.182 and art. VIII, Sec. 2, Tex. Const.
Disabled veteran exemption, see Sec. 11.22 and art. VIII, Sec. 2(b), Tex. Const.
Freeport property exemption, see Sec. 11.251 and art. VIII, Sec. 1-j, Tex. Const.
Historic site exemption, see Sec. 11.24 and art. VIII, Sec. 1-f, Tex. Const.
Notice of application requirements, see Sec. 11.44(c).
Offshore drilling equipment exemption, see Sec. 11.271 and art. VIII, Sec. 1-i, Tex. Const.
Partial exemption lists, see Rule Sec. 9.3010.
Pollution control exemption, see Sec. 11.31 and art. VIII, Sec. 1-l, Tex. Const.
Private school exemption, see Sec. 11.21 and art. VIII, Sec. 2, Tex. Const.
Property tax forms and record systems, see Sec. 5.07(a).
Raw cocoa and coffee held in Harris County, see Sec. 11.33 and art. VIII, Sec. 1-n, Tex. Const.
Religious organization exemption, see Sec. 11.20 and art. VIII, Sec. 2, Tex. Const.
Residence homestead exemption, see Sec. 11.13 and art. VIII, Sec. 1-b, Tex. Const.
Solar and wind-powered energy devices, see Sec. 11.271 and art. VIII, Sec. 2(a), Tex. Const.
Veteran's organizations, see Sec. 11.23 and art. VIII, Sec. 2, Tex. Const.
Water and wastewater service corporation exemption, see Sec. 11.30 and art. VIII, Sec. 1-k, Tex. Const.
Water conservation initiatives exemption, see Sec. 11.32 and art. VIII, Sec. 1-m, Tex. Const.
Youth spiritual, mental and physical development association exemption, see Sec. 11.19 and art. VIII, Sec. 2, Tex. Const.

Sec. 9.417. Property Tax Exemption for Organizations Engaged Primarily in Charitable Activities.

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.

(1) Local charitable organization--An organization that is a chapter, subsidiary, or branch of a statewide charitable organization and that is engaged primarily in performing functions that are listed in Tax Code, Sec. 11.18(d).

(2) Statewide charitable organization--An organization that is statewide and that is engaged primarily in performing functions that are listed in Tax Code, Sec. 11.18(d).

(b) A taxing unit may adopt a tax exemption for property that a statewide or local charitable organization owns if the property is used exclusively by the charitable organization or by other organizations that are eligible for tax exemption under Tax Code, Sec. 11.18 or Sec. 11.184, except as provided in subsection (c) of this section. The exemption may be adopted either by the governing body of the taxing unit or by the voters at an election that is called by the governing body of a taxing unit.

(c) Use of exempt property by persons who are not charitable organizations eligible for exemption does not result in the loss of an exemption authorized by this section if the use is incidental to use by those charitable organizations and limited to activities that benefit the charitable organization that owns or uses the property.

(d) An organization that seeks a tax exemption under this section must obtain from the comptroller and submit with its application a determination letter that verifies that the organization is exempt from sales tax and, if applicable, franchise tax, as a charitable organization. For information or procedures on obtaining a determination letter from the comptroller, see Sec. 3.322 of this title (relating to Exempt Organizations) and other publications that the comptroller issues.

(e) A determination by the comptroller that a statewide charitable organization is exempt from sales tax and, if applicable, franchise tax, will also constitute a determination of exempt status for any local charitable organizations that have been identified in the statewide charitable organization's application for determination. The comptroller will send a determination letter to that statewide organization and to any subchapters that are included in the statewide organization's application.

(f) An organization must submit a copy of the comptroller's determination letter to the chief appraiser at the same time that the organization submits its application for property tax exemption. The chief appraiser shall determine if the charitable organization is using its property exclusively for charitable activities.

(g) An organization must comply with the filing requirements for application for property tax exemption that are stated in Tax Code, Sec. 11.43(d). A request to the comptroller for a determination letter for purposes of compliance with subsection (d) of this section does not automatically extend the filing due date of April 30.

(1) If an organization has not received a determination letter from the comptroller, the organization may use the following procedure to request that the chief appraiser extend the filing due date for an application for exemption.

(A) The organization must submit to the chief appraiser a written request for an extension by no later than April 1;

(B) The request for extension should state that the organization has submitted a request for a determination letter to the comptroller and should have as an attachment a copy of the request for determination letter that the organization submitted to the comptroller;

(C) The chief appraiser shall grant the organization's request for extension for a period of not longer than 60 days if the organization has complied with subparagraphs (A) and (B) of this paragraph;

(D) The chief appraiser may verify with the comptroller that a request for a determination letter has been submitted.

(2) Notwithstanding paragraph (1) of this subsection, the chief appraiser may extend the deadline for filing an application for exemption at any time under the authority provided by Tax Code, Sec. 11.43.

(h) If the chief appraiser, upon receipt of the application for tax exemption, disagrees with the comptroller's determination, then the chief appraiser may request a review of the determination by submitting a written request to the comptroller.

(1) The written request for reconsideration must be directed to the manager of the Property Tax Division, must contain specific grounds on which the chief appraiser disagrees with the comptroller's determination, and must be accompanied by specific evidence that supports each ground that the chief appraiser asserts.

(2) The comptroller will respond to the written request for reconsideration within 30 calendar days from the date on which the request for reconsideration was received.

(3) The comptroller's decision to uphold the determination is conclusive evidence that an organization is engaged primarily in performing charitable function. The decision is not subject to further appeal.

(i) An exemption under this section expires at the end of the fifth tax year after the year in which the exemption is granted. The organization may obtain a new determination letter and reapply for the exemption.

(j) An application for exemption must be substantially in the form of the Application for Primarily Charitable Organization Property Tax Exemption (Form 50-299). The comptroller adopts this form by reference. Copies of the form are available for inspection at the office of the Texas Register or may be obtained from the Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas 78711. Copies may also be requested by calling our toll-free number, 1-800-252-9121. In Austin, call (512) 305-9999. From a Telecommunications Device for the Deaf (TDD), call 1-800-248-4099, toll free. In Austin, the local TDD number is (512) 463-4621.

Effective March 21, 2002, 27 TexReg 2053; amended to be effective March 14, 2004, 29 TexReg 2371.

Cross References:
Absolute exemption lists, see Rule Sec. 9.3011.
Application for exemption, see Sec. 11.43.
Charitable organization exemption for organizations engaged primarily in performing charitable functions, see Sec. 11.184 and art. VIII, Sec. 2, Tex. Const.

Sec. 9.419. Procedures for Determining Property Tax Exemption for Motor Vehicles Leased for Personal Use.

(a) Effective Date. This section is effective for motor vehicles that are leased on or after January 2, 2001.

(b) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.

(1) Lease--An agreement whereby an owner of a motor vehicle for consideration gives exclusive use of a motor vehicle to another for a period that is longer than 180 days.

(2) Lessee--A person who enters into a lease for a specific motor vehicle primarily for the personal use of the lessee or the lessee's family.

(3) Lessor--A person who owns a motor vehicle that is leased to another person.

(4) Lessee's Affidavit--A sworn statement that a lessee executes to attest that the lessee does not hold the leased motor vehicle for the production of income and does not primarily use the leased motor vehicle for the production of income.

(5) Motor vehicle--A passenger car or truck with a shipping weight of 9,000 pounds or less.

(6) Reasonable date and/or time--A work weekday, Monday through Friday, and a time that is after 8:00 a.m. and before 5:00 p.m., unless the appraisal district and the lessor agree otherwise.

(c) The comptroller will make available model forms that are adopted by reference in paragraph (1) of this subsection. Copies of the form are available for inspection at the office of the Texas Register or may be obtained from the Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas 78711. Copies may also be requested by calling our toll-free number, 1-800-252-9121. In Austin, call (512) 305-9999. From a Telecommunications Device for the Deaf (TDD), call 1-800-248-4099, toll free. In Austin, the local TDD number is (512) 463-4621.

(1) The comptroller adopts by reference the following model forms:

(A) Lessee's Affidavit of Primarily Non Income Producing Vehicle Use (Form 50-285);

(B) Lessor's Application for Personal Use Lease Automobile Exemptions (Form 50-286); and

(C) Lessor's Rendition or Property Report for Leased Automobiles (Form 50-288).

(2) A chief appraiser or lessor must use the comptroller model forms that are adopted by reference in paragraph (1) of this subsection, unless the non-model form:

(A) for Lessee's Affidavit of Primarily Non Income Producing Vehicle Use, for Lessor's Application for Personal Use Lease Automobile Exemptions, and Lessor's Rendition or Property Report for Leased Automobiles substantially complies with Form 50-285, Form 50-286, and Form 50-288 by using the same language in the same sequence as the model form;

(B) is an electronic version of a comptroller model form and preserves the same language in the same sequence as the comptroller model form; or

(C) has been approved by the comptroller in writing before the form is used.

(3) After a lessee's affidavit is signed by a lessee and properly notarized, a lessor may make an electronic image of the lessee's affidavit and may produce the electronic image of the affidavit to the chief appraiser when an inspection is requested, subject to the condition of subsection (e) (1) (D) of this section.

(4) Subject to the limitations that are provided in paragraph (2) of this subsection, if a chief appraiser uses a form other than the one that the comptroller has adopted, then the chief appraiser must make the form available to the lessor. A chief appraiser may not mandate the use of his form in lieu of the comptroller model form and may not deny a lessor's claim for exemption based solely on the lessor's failure to use the chief appraiser's form.

(5) No provision in this section should be construed as limiting the chief appraiser's authority to enter into an agreement for electronic exchange of information covered by this section in a format agreed to by the chief appraiser and the lessor.

(d) A lessor satisfies the requirements of Tax Code, Sec. 11.252, for exemption of leased motor vehicles if the lessor:

(1) properly completes and timely files with the chief appraiser the Lessor's Rendition or Property Report for Leased Automobiles (Form 50-288);

(2) properly completes and timely files with the chief appraiser the Lessor's Application for Personal Use Lease Automobile Exemptions (Form 50-286);

(3) receives Lessee's Affidavit of Primarily Non Income Producing Vehicle Use (Form 50-285) that the lessee executed on or before the date on which the required forms that are enumerated in paragraphs (1) and (2) have been filed; and

(4) maintains each Lessee's Affidavit of Primarily Non Income Producing Vehicle Use (Form 50-285) that pertains to each leased motor vehicle for which the lessor seeks an exemption;

(e) A chief appraiser may inspect and/or obtain copies of lessees' affidavits that the lessor maintains.

(1) Unless agreed to otherwise, a lessor and a chief appraiser shall use the following procedures when the chief appraiser proposes to inspect lessees' affidavits on leased motor vehicles for which the lessor seeks an exemption.

(A) No less than 10 days prior to the inspection, the chief appraiser shall provide the lessor with notice of the chief appraiser's intention to inspect the lessees' affidavits in the lessor's possession or control. The notice must state a reasonable date and time when the chief appraiser proposes to inspect the lessees' affidavits and shall identify the affidavits that will be subject to inspection.

(B) If the proposed date or time is not convenient, then the lessor may propose an alternate reasonable date or time by notifying the chief appraiser in writing.

(C) The lessor shall provide the chief appraiser with reasonable accommodations to inspect and copy any of the lessees' affidavits, or shall permit the chief appraiser to take the affidavits off premises for a period of no less than 48 hours to inspect and copy.

(D) The lessor may provide electronic images of the lessees' affidavits, unless the chief appraiser does not have equipment to receive or read electronic images. If the image is not sufficiently clear to distinguish the characteristics of a lessee's handwriting and to see the notarized signature and any other relevant details, the chief appraiser may request to inspect an original lessee's affidavit.

(E) If the lessor is located more than 150 miles from the appraisal district's office, then the chief appraiser may submit a written request that the lessor either copy and mail the identified lessees' affidavits or send the original affidavits to the chief appraiser for at least 14 days for inspection and copying. The chief appraiser and the lessor may determine who should bear the costs of copying and mailing.

(2) A chief appraiser should first attempt to obtain information from the lessor. If the lessor does not provide the requested information within the specified time period, then the chief appraiser may contact the lessee directly.

(f) A properly executed Lessee's Affidavit of Primarily Non Income Producing Vehicle Use (Form 50-285) is prima facie evidence that the motor vehicle is not held for the production of income and is used primarily for non-income producing activities.

(1) A chief appraiser shall also consider the following evidence of primarily non-income producing use:

(A) an affidavit by the lessee's spouse or other credible person who has information about the use of the leased motor vehicle and mileage records; and

(B) a statement by the lessee's employer that the motor vehicle was not used or required to be used in the lessee's employment.

(2) Since the rulemaking authority that is given the comptroller does not extend to the Appraisal Review Board, this subsection does not apply to proceedings or decisions of the Appraisal Review Board.

(g) If a chief appraiser has reason to question, in whole or in part, the validity of the lessor's application for exemption, then the chief appraiser may investigate and shall notify the lessor of the chief appraiser's intent to investigate. The notice that is required by this rule shall:

(1) identify the motor vehicle that the chief appraiser questions as qualifying for the exemption;

(2) state separately the reason for questioning the claimed exemption or lessee's affidavit;

(3) specify the additional information that the chief appraiser seeks; and

(4) state the due date upon which the requested information must be delivered.

(h) If a chief appraiser determines that some of the motor vehicles that the lessor claims in the application for exemption do not qualify for exemption, then the chief appraiser may modify the exemption by disallowing the amount of value that the non-exempt leased motor vehicles represent, but shall grant the exemption on the remaining value of the leased motor vehicles. Any notice of modification or denial of the claimed exemption shall be made in accordance with the notice requirements of Tax Code, Sec. 11.43 and Sec. 11.45.

Effective March 21, 2002, 27 TexReg 2055; amended to be effective March 25, 2004, 29 TexReg 2922.

Cross References:
Motor vehicles leased for personal use, see Sec. 11.252 and art. VIII, Sec. 1(d) and (e), Tex. Const.
Rendition of inventory, see Sec. 22.01.