Texas Comptroller of Public Accounts
Form
50-214
Application for Nonprofit Water Supply or Wastewater
Service Corporation Property Tax Exemption
_____________________________________________________________________ ____________________________
Appraisal District’s Name Phone (area code and number)
___________________________________________________________________________________________________
Address, City, State, ZIP Code
GENERAL INSTRUCTIONS: Pursuant to Tax Code Section 11.30, this application is for use in claiming a property tax exemption on property owned by a
corporation organized under Water Code Chapter 67, Nonprot Water Supply or Sewer Service Corporations. The application applies to property owned on
Jan. 1 of this year or acquired during this year.
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 qualications for the exemption have been met. This document and all supporting documentation must be led with the appraisal
district office in each county in which the property is located. Do not le 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 le the completed application with all required documentation beginning 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 rst anniversary of the date you acquired the property or before the rst anniversary of the date any property was acquired after Jan. 1.
DUTY TO NOTIFY: If the chief appraiser grants the exemption, 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 if and when your qualication for this exemption ends.
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 year for which you are applying for this exemption.
______________________________________
T
ax Year
STEP 1: Information Organization
___________________________________________________________________________________________________
Mailing Address
_____________________________________________________________________ ____________________________
City
, State, ZIP Code Phone (area code and number)
Organization is a (check one):
Partnership
Corporation
Other (specify): ______________________________________________________________________
If operated by a corporation, is the corporation organized under Water Code Chapter 67?
....................................
Yes
No
STEP 2: Application Information
________________________________________ __________________________ ___________________________
Name of Person Preparing this Application Title Driver’s License, Personal I.D. Certicate
or Social Security Number*
If this application is for property owned by a charitable organization with a federal tax identication number,
that number may be provided in lieu of a driver’s license number, personal identication certicate
number or social security number:
........................................................... __________________________
* Pursuant to Tax Code Section 11.48(a), a driver’s license, personal I.D. certicate or social security number provided in an application for an exemption
led with a chief appraiser is condential and not open to public inspection. The information may not be disclosed to anyone other than an employee of
the appraisal office who appraises property, except as authorized by Tax Code Section 11.48(b).
The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.
For more information, visit our website:
comptroller.texas.gov/taxes/property-tax
50-214 • 04-17/13
BEXAR APPRAISAL DISTRICT
210-224-2432
PO BOX 830248 SAN ANTONIO, TX 78283-0248
Texas Comptroller of Public Accounts
Form
50-214
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 2
50-214 • 04-17/13
STEP 3: Property Information
Attach one Schedule A form for each parcel of real property to be exempt.
Attach one Schedule B form listing all personal property to be exempt.
STEP 4: Questions About the Organizations Property
1. Is the organizations property used to acquire, treat, store, transport, sell or distribute water? ...............................
Yes
No
2. Is the organizations property used to provide wastewater service? ...................................................
Yes
No
STEP 5: Questions About the Organization
1. Does the organization operate in such a manner that does not result in the accrual of distributable prots, the distribution
of prots or the realization of any other form of private gain? ........................................................
Yes
No
2.
In the past year has the organization loaned funds to, borrowed funds from, sold property to or bought property from a
shareholder, director or member of the organization or had a shareholder or member sell an interest in the organization
for a prot?
...............................................................................................
Yes
No
If yes, attach a description of each transaction. For sales, give buyer, seller, price paid, value of the property sold and date
of sale. For loans, give lender, borrower, amount borrowed, interest rate and term of loan. Attach a copy of the note, if any.
3. If operated by a corporation, is the corporation a nonprot as dened by Texas Business Organization Code Chapter 22? ........
Yes
No
STEP 6: Questions About the Organizations By-laws and Charter
1. If the organization is a corporation, does the corporations charter provide:
a. That no dividends shall ever be paid on the corporations stock? ..................................................
Yes
No
b. That all prots arising from the operation of the corporations business must be paid each year to cities, towns,
counties, other political subdivisions, private corporations and other persons who, during the past year, transacted
business with the corporation in direct proportion to the amount of business transacted?
...............................
Yes
No
c. That no dividends will be paid while the corporation’s indebtedness remains unpaid?..................................
Yes
No
d. That the corporations directors may allocate the amount of annual prots they nd are necessary for maintenance,
upkeep, operation and replacements? .......................................................................
Yes
No
2.
Do the bylaws of the organization provide that on dissolution of the organization the corporations assets remaining after
discharge of the corporation’s indebtedness shall nally be transferred to an entity that provides a water supply or
wastewater service, or both, that is exempt from property taxation?
...................................................
Yes
No
STEP 7: Certication and Signature
By signing this application, you designate the property described in the attached Schedules A and B as the property against which the exemption
for nonprot water supply or wastewater service corporation may be claimed in this appraisal district. You certify that the information provided in this
application is true and correct to the best of your knowledge and belief.
________________________________________________ ________________________________________
Print Name Title
________________________________________________ ________________________________________
Authorized Signature Date
If you make a false statement on this application, you could be found guilty of a Class A misdemeanor or a state jail felony under
Penal Code Section 37.10.
click to sign
signature
click to edit
Texas Comptroller of Public Accounts
Form
50-214
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 3
50-214 • 04-17/13
Schedule A: Description of Real Property
Complete one Schedule A form for each parcel of real property to be exempt. List only property owned by the organization. Attach all completed schedules
to the application for exemption.
___________________________________________________________________________________________________
Name of Property Owner
_____________________________________________________________ __________________________________
Legal Description of Property (if known) Appraisal District Account Number (if known)
___________________________________________________________________________________________________
Describe the Primary use of the Property
1. Is the property currently under active construction or physical preparation?.............................................
Yes
No
If yes, please answer the following questions:
If under construction, when will construction be completed? ____________________________
If under physical preparation, check which activity the organization has engaged in. (Check all that apply)
Architectural work
Soil testing
Site improvement work
Engineering work
Land clearing activities
Environmental or land use study
2. Is the incomplete improvement designed and intended to be used in the operation of the corporation for the purpose
of acquiring, treating, storing, transporting, selling or distributing water or to provide wastewater service? .....................
Yes
No
3.
Is the land on which the incomplete improvement is located reasonably necessary for the use of the improvement
in the operation of the corporation as described in question 2 above? .................................................
Yes
No
4. Does any portion of this property produce income? ...............................................................
Yes
No
If yes, attach a statement describing use of the revenue.
List all other individuals and organizations that used this property in the past year and provide the following information for each.
NAME DATES USED ACTIVITY RENT PAID, IF ANY
Continue on additional sheets as needed.
Texas Comptroller of Public Accounts
Form
50-214
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 4
50-214 • 04-17/13
Schedule B: Description of Personal Property
Complete one Schedule B form for all personal property to be exempt. List only property owned by the organization. Continue on additional pages if necessary.
Attach completed schedule to the application for exemption.
___________________________________________________________________________________________________
Name of Property Owner
Is this property reasonably necessary for operation of the organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
ITEM LOCATION