Texas Comptroller of Public Accounts
Form
50-168
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/taxinfo/proptax
50-168 • 08-16/6
Application for Recreational, Park, and Scenic Land
____________________________________________________________________ _____________________________
Appraisal District’s Name Phone (area code and number)
_____________________________________ ________________ ________________ __________ ____________
Address City County State Zip Code
_____________________________________
Appraisal District’s Website Address
GENERAL INFORMATION: This application is for use in requesting special appraisal for restricted use recreational, park or scenic land under Tax Code
Chapter 23, Sections 23.81-23.87 (Subchapter F). You are entitled to have land you own appraised under Subchapter F for the tax year for which you are
applying if you meet all six of the following conditions.
1. You own the property on Jan. 1.
2. The property is at least ve acres in size.
3. Its use is restricted by deed for at least 10 years as recreational, park or scenic land as provided by Subchapter F.
4. The use of the land does not result in any form of private gain.
5. The property has been devoted exclusively for use as recreational, park or scenic land for the preceding year.
6. You are using and intend to use the property exclusively as recreational, park, or scenic land in the current 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 special appraisal 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 comptroller.texas.gov/taxinfo/proptax.
APPLICATION DEADLINES: The completed application and supporting documents must be submitted to the appraisal district between Jan. 1 and April
30 of the tax year for which you request the special appraisal. For good cause shown, the chief appraiser may extend the deadline for ling the application
by written order for a single period not to exceed 60 days. The chief appraiser may disapprove the application and request additional information. If the
chief appraiser requests additional information from you, the information must be furnished within 30 days after the date of the request or the application is
denied. For good cause shown, the chief appraiser may extend the deadline for furnishing the information by written order for a single 15-day period. If the
chief appraiser denies the application, you may protest that determination to the county appraisal review board under Tax Code Chapter 41.
DUTY TO NOTIFY: Once restricted use appraisal for recreational, park, or scenic land is allowed, an application does not have to be led annually during
the term of the deed restriction unless the ownership of the land changes or eligibility for the appraisal ends. The chief appraiser may require a new
application to be led to conrm that the land is currently eligible for the special appraisal by sending written notice and an application form. If eligibility for
the restricted use appraisal ends, the property owner must notify the appraisal office in writing before May 1 after the eligibility ends. If the deed restriction
on recreational, park or scenic land receiving special appraisal expires or the property is diverted to a use other than recreational, park or scenic land, a
rollback in taxes and interest will be imposed on the property for each of the ve years preceding the year the change of use occurs or the deed restriction
expires. If the deed restriction is violated by using the property for other than recreational, park or scenic land before the restriction expires, a penalty is
imposed for the year the violation occurred.
Tax Year for Application
___________________
Tax Year
Did the applicant own the property that is the subject of this application on Jan. 1 of the tax year? ..........................
Yes
No
STEP 1: Property Owner/Applicant
The applicant is the following type of property owner:
Individual
Partnership
Corporation
Other (specify): ___________________________________________
___________________________________________________________________________________________________
Name of Property Owner
_____________________________________ ________________ ________________ __________ ____________
Physical Address City County State Zip Code
_____________________________________ ____________________________________________________________
Primary Phone Number (area code and number) Email Address*
BEXAR APPRAISAL DISTRICT
(210) 224-2432
PO BOX 830248
SAN ANTONIO
BEXAR
TX
78283-0248
http://www.bcad.org/
Texas Comptroller of Public Accounts
Form
50-168
For more information, visit our website: comptroller.texas.gov/taxinfo/proptax
Page 2
50-168 • 08-16/6
Mailing Address of Property Owner (if different from the physical address provided above):
_____________________________________ ________________ ________________ __________ ____________
Mailing Address City County State Zip Code
STEP 2: Authorized Representative
If you are an individual property owner ling this application on your own behalf, skip to Step 3; all other applicants are required to complete Step 2.
Please indicate the basis for your authority to represent the property owner in ling this application:
Officer of the company
General Partner of the company
Attorney for property owner
Agent for tax matters appointed under Tax Code Section 1.111 with completed and signed Form 50-162
Other and explain basis: _______________________________________________________________________________
Provide the following information for the individual with the legal authority to act for the property owner in this matter:
___________________________________________________________________________________________________
Name of Authorized Representative
_____________________________________ ____________________________ ______________________________
Title of Authorized Representative Primary Phone Number (area code and number) Email Address*
_____________________________________ ________________ ________________ __________ ____________
Mailing Address City County State Zip Code
STEP 3: Property Description
Provide the descriptive information requested below for the property that is the subject of this application.
_____________________________________ ________________ ________________ __________ ____________
Physical Address (i.e. street address, not P.O. Box) City County State Zip Code
_____________________________________ __________________________
Appraisal District Account Number (if known) Number of Acres (subject to this application)
Legal Description:
STEP 1: Property Owner/Applicant (continued)
Texas Comptroller of Public Accounts
Form
50-168
For more information, visit our website: comptroller.texas.gov/taxinfo/proptax
Page 3
50-168 • 08-16/6
STEP 4: Property Use
1. Was the land described in this application used in the preceding year exclusively for:
a. individual or group sporting activities; ....................................................................
Yes
No
b. park or camping activities; .............................................................................
Yes
No
c. development of historical, archaeological or scientic sites; or .................................................
Yes
No
d. conservation and preservation of scenic areas? ............................................................
Yes
No
2. For the year for which this application is led, will the land be used exclusively for:
a. individual or group sporting activities; ....................................................................
Yes
No
b. park or camping activities; .............................................................................
Yes
No
c. development of historical, archaeological or scientic sites; or .................................................
Yes
No
d. conservation and preservation of scenic areas? ............................................................
Yes
No
3. On Jan. 1 of this year, is the use of the land described in this application restricted or limited by a valid and
enforceable written instrument which is recorded in the deed records of the county in which land is located? ...............
Yes
No
4. As of Jan. 1 of this year, is the land described in this application used in a way that results in accrual of
distributable prots, realization of private gain resulting from payment of compensation in excess of a reasonable
allowance for salary or other compensation for services rendered, or realization of any other form of private gain?
...........
Yes
No
5. List the uses of the land described in this application for the previous year, indicating acres for each use.
Uses Acres
6. List the actual and intended uses of the land described in this application for the current year, indicating acres for each use.
Uses Acres
Texas Comptroller of Public Accounts
Form
50-168
For more information, visit our website: comptroller.texas.gov/taxinfo/proptax
Page 4
50-168 • 08-16/6
STEP 5: Additional Documents to be Provided
You are required to include with this application the following documents:
1. A copy of the deed instrument led with the county clerk which restricts the use of the land to recreational, park, or scenic uses for at least 10 years.
2. A copy of a survey of the property subject to the deed restriction.
3. A copy of income and expense documents to support the response to question 4 in Step 4.
STEP 6: 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,
__________________________________________________________________________, 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 qualications under Texas law for the special appraisal claimed;
3. that the property described in this application will be used exclusively for recreational, park or scenic uses in the current year; and
4. 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
* An email address of a member of the public could be condential 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.
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