Aircraft Rendition of Taxable Property
Form 50-159
CONFIDENTIAL
Tax Year_________________________________________________
____________________________________________________________________________________________________
_______________________________________________________
Appraisal District’s Name Appraisal District Account Number
GENERAL INFORMATION: This form is for use in rendering aircraft property used for the production of income that was owned or managed and controlled as a fiduciary on Jan.
1 of this year (Tax Code Section 22.01).
FILING INSTRUCTIONS: This document and all supporting documentation must be filed with the appraisal district office in the county in which the property is taxable. Do not
file this document with the Texas Comptroller of Public Accounts.
SECTION 1: Property Owner Information
______________________________________________________________________________________________________________
Property Owner Name
______________________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
__________________________________________ __________________________________________________________________
Phone Number (area code and number) Email Address
Property owner is (check one):
Individual Corporation Partnership Trust Association Nonprofit Corporation Other
_______________________________
SECTION 2: Party Filing Report
Property Owner Secured Party Employee of Property Owner Fiduciary Authorized Agent
Other: Employee of Property Owner on Behalf of Affiliated Entity of the Property Owner
______________________________________________________
NOTE: When a corporation is required to file this report, an officer of the corporation or an employee or agent who has been designated in writing by the board of directors or by an authorized officer
to sign on behalf of the corporation must sign the report (Tax Code Section 22.26(b)).
_________________________________________________________________ __________________________________________
Name of individual authorized to sign this report Title or Position
______________________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
__________________________________________ __________________________________________________________________
Phone Number (area code and number) Email Address
Complete if applicable.
By checking this box, I affirm that the information contained in the most recent rendition statement filed in
______________ continues to be complete and accurate for the current tax year.
(Prior tax year)
Are you a secured party with a security interest in the property subject to this rendition and with a historical cost new of more than $50,000 as defined by Tax Code
Section 22.01(c-1) and (c-2)?
...............................................................................................................................................................................................................................................................
Yes
No
If yes, attach a document signed by the property owner indicating consent to file the rendition. Without the authorization, the rendition is not valid and cannot be processed.
SECTION 3: Property Information
Identify each of the taxing units in which the personal property being rendered is located: ________________________________________________________________________________________
If the personal property rendered has an aggregate value of less than $20,000, the rendition may contain only the name and address of the property owner, a general description of the property by type or
category and the physical location or taxable situs of the property (Tax Code Section 22.01(f)).
____________________________________ ______________________________________ ________________________________
Aircraft Registration Number Make Model or Series
It is necessary that the appraisal district establish the taxable situs of the above identied aircraft as of Jan. 1, __________________.
Where is the aircraft hangered or kept? ______________________________________________________________________________________________________________________________
If the above aircraft has been sold, furnish the following information:
_______________________________________________________________________________ ____________________________
Name of New Owner Date Sold
______________________________________________________________________________________________________________
New Owner Mailing Address, City, State, ZIP Code
Property owner total estimate of value: _______________________________
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division
For additional copies, visit:
comptroller.texas.gov/taxes/property-tax
50-15911-19/10
Aircraft Rendition of Taxable Property Form 50-159
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
SECTION 4: Armation and Signature
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 Section 37.10, Penal Code.
I, ,
Printed Name of Authorized Individual
swear or arm that the information provided in this report is true and accurate to the best of my knowledge and belief.
NOTE: If the person ling and signing this report is not the property owner, an employee of the property owner, an employee of a property owner signing on behalf of an aliated entity of the property
owner or a secured party as dened by Tax Code Section 22.01, the signature below must be notarized.
____________________________________________________________ _______________________________________
Date
Subscribed and sworn before me this ___________ day of ___________________________, 20________.
______________________________________________________________________ Notary Public, State of Texas
IMPORTANT INFORMATION
GENERAL INFORMATION: This form is for use in rendering aircraft property used for the
production of income that was owned or managed and controlled as a duciary on Jan. 1 of
this year (Tax Code Section 22.01). This report is condential and not open to public inspection;
disclosure is permitted pursuant to the terms of Tax Code Section 22.27.
FILING INSTRUCTIONS: This document and all supporting documentation must be led
with the appraisal district oce in the county in which the property is taxable. Do not le
this document with the Texas Comptroller of Public Accounts. Contact information for
appraisal district oces may be found on the Comptroller’s website.
DEADLINES: Rendition statements and property report deadlines depend on property type.
The statements and reports must be delivered to the chief appraiser after Jan. 1 and no later than
the deadlines indicated below.
Rendition Statements and Reports Deadlines Allowed Extensions
Property generally April 15
• May 15 upon written
request
• Additional 15 days for
good cause shown
Property regulated by the Public
Utility Commission of Texas, the
Railroad Commission of Texas, the
federal Surface Transportation Board
or the Federal Energy Regulatory
Commission. Tax Code 22.23(d)
April 30
• May 15 upon written
request
• Additional 15 days for
good cause shown
TERMINATED EXEMPTION: If the chief appraiser denies an application for an exemption or an
applicable exemption terminates, Tax Code Section 22.02 requires the property owner to render
the property within 30 days of the denial or termination.
PENALTIES: Failure to timely le a required rendition statement or property report will incur
a penalty of 10 percent of the total amount of taxes imposed on the property for that year. An
additional penalty will be incurred of 50 percent of the total amount of taxes imposed on the
property for the tax year of the statement or report, if a court determines that:
1. a person led a false statement or report with the intent to commit fraud or to
evade the tax; or
2. for the purpose of aecting the course or outcome of an inspection, investigation,
determination, or other proceeding before the appraisal district, a person:
• altered, destroyed or concealed any record, document or thing;
• presented to the chief appraiser any altered or fraudulent record,
document or thing; or
• otherwise engages in fraudulent conduct.
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