Comptroller’s Property Tax Rules
Rules Changed for New and Amended Laws
This fall, the Comptroller’s Property Tax Division (PTD) has worked on property tax rule changes for new and amended laws passed by the 78th Texas Legislature, Regular Session. The rules included:Rule 9.3031. Rendition Forms.
Published in the October 10 issue of the Texas Register as proposed, this rule amendment addressed changes to the rendition forms.
Rule 9.107. Appraised Value Limitation and Tax Credit for Certain Qualified Property.
Published in the October 10 of the Texas Register as proposed, this rule amendment changed slightly the model application forms to remove the request for information confidential by the Public Information Act and to correct typographical errors. The two forms are the Application For Appraised Value Limitation On Qualified Property (Form 50-296) and Application For Tax Credit On Qualified Property (Form 50-300).
Rule 9.415. Applications for Property Tax Exemptions.
Published in the December 19 edition of the Texas Register as proposed, this rule amends the various property tax exemption forms, repeals the travel trailer exemption form and adopts a new exemption form. The new form is for new Tax Code Section 11.1825 that addresses the property tax exemption for constructing or rehabilitating low-income housing property.
Rule 9.417. Property Tax Exemption for Organizations Engaged Primarily in Charitable Activities.
Published in the December 19 edition of the Texas Register as proposed, this rule amends the property tax exemption form for primarily charity organizations.
Rule 9.419. Procedures for Determining Property Tax Exemption for Motor Vehicles Leased for Personal Use.
To be published in the Texas Register as proposed, this rule amends the property tax exemption form and the rendition form for leased vehicles.
Once the Comptroller adopts the final rules, the PTD will mail them to appraisal districts. The model forms will be available on the PTD’s Web page for property tax forms at www.window.state.tx.us/taxinfo/taxforms/02-forms.html, or by calling PTD’s Technical Assistance at 1-800-252-9121.