Texas Comptroller of Public Accounts
Form
50-299
Application for Primarily Charitable Organization
Property Tax Exemption / 501(c)(2) 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 a property tax exemption for property owned by a charitable organization pursuant to
Tax Code Section 11.184. The application applies to property owned on Jan. 1 of this year. In order to claim this exemption, an organization must receive
a determination letter from the Comptroller’s office stating that it is either: 1) engaged primarily in charitable functions as dened under Tax Code Section
11.184, or 2) a 501(c)(2) corporation that holds title for a qualied charitable organization, as dened under Tax Code Section 11.184.
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.
DUTY TO NOTIFY: If the chief appraiser grants the exemption, you do not need to reapply annually. You must notify the chief appraiser in writing if and
when your right to this exemption ends.
ADDITIONAL APPLICATION REQUIRED: To continue to receive an exemption after the fth year, the organization must obtain a new determination letter
and reapply for the exemption.
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
_______________________________
Tax Year
STEP 1: Organization Information
___________________________________________________________________________________________________
Name of Organization
___________________________________________________________________________________________________
Mailing Address
____________________________________________________________________ ____________________________
City, State, ZIP Code Phone (area code and number)
Organization is a (check one):
Partnership
Corporation
Other (specify): _________________________________________________________
STEP 2: Applicant 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 pr
operty, 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
50-299 • 03-17/6
BEXAR APPRAISAL DISTRICT
210-224-2432
PO BOX 830248 SAN ANTONIO, TX 78283-0248
Texas Comptroller of Public Accounts
Form
50-299
Page 2
50-299 • 03-17/6
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: Comptroller’s Determination
Attach a copy of the charitable organization’s Comptroller property tax determination letter.
1. Have you received a Comptroller property tax determination letter that states whether the organization is engaged primarily
in performing charitable functions as dened in Tax Code Section 11.184. ............................................
Yes
No
In what tax year did you apply for the Comptroller’s determination? ..................................................._____________
2. Have you received a Comptroller property tax determination letter that states whether the organization is a 501(c)(2)
organization that holds title to property for a qualied charitable organization as dened under Tax Code Section 11.184? .......
Yes
No
In what tax year did you apply for the Comptroller’s determination? ..................................................._____________
STEP 5: Certication 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,
Printed Name of Property Owner or Authorized Representative
, swear or affirm the following:
(1) that each fact contained in this application is true and correct;
(2) that the property described in this application meets the qualications 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
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
click to sign
signature
click to edit
Texas Comptroller of Public Accounts
Form
50-299
Page 3
50-299 • 03-17/6
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
___________________________________________________________________________________________________
Address, City, State, ZIP Code
____________________________________________________________________ ____________________________
Legal Description (if known) Appraisal District Account Number (if known)
___________________________________________________________________________________________________
Describe the Primary Use of This Property
1. Is the property currently under active construction or physical preparation? ..........................................
Yes
No
If yes, answer the following questions:
If under construction, when will construction be completed? ______________________
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
2. Is the incomplete improvement designed and intended to be used exclusively by the qualied charitable organization? ........
Yes
No
3. Does any portion of this property produce income? .............................................................
Yes
No
If yes, attach a statement describing use of the revenue.
4. Is the land on which the incomplete improvement is located reasonably necessary for the use of the improvement
in the operations of the organization?
........................................................................
Yes
No
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.
For more information, visit our website:
comptroller.texas.gov/taxes/property-tax
Texas Comptroller of Public Accounts
Form
50-299
Page 4
50-299 • 03-17/6
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
For more information, visit our website: comptroller.texas.gov/taxes/property-tax