Texas Comptroller of Public Accounts
Form
50-864
Lessee’s Designation of Agent
Property Tax Matters under Tax Code Section 41.413
GENERAL INSTRUCTIONS: Pursuant to Tax Code Section 41.413(g), this form is for use only by a lessee who is contractually obligated to reimburse the
property owner for taxes imposed on the property to designate a person to act as the lessees agent in property tax matters. This designation is required
to be made in the manner provided by Tax Code Section 1.111. An agent designated directly by a lessee under Tax Code Section 41.413 has the same
authority and is subject to the same limitations as an agent designated by a property owner under Tax Code Section 1.111.
Note: A lessee who has been designated previously by the property owner under Tax Code Section 1.111(a) as the property owners agent (as
shown by execution of Form 50-162, Appointment of Agent for Property Tax Matters), may not use this form to subsequently designate a person
to act as the lessee’s agent under Tax Code Section 1.111(a-1) for that property.
FILING INSTRUCTIONS: This document must be led with the appraisal district office. The designation does not take effect with an appraisal district or
a taxing unit in that county until a copy of the designation is led with the appraisal district. 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.
SECTION 1: Lessee and Property Owner Information
_____________________________________ ____________________________ ______________________________
Name of Lessee Primary Phone Number (area code and number) Email Address*
___________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
_____________________________________ ____________________________ ______________________________
Name of Property Owner (i.e., Lessor) Primary Phone Number (area code and number) Email Address*
___________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
SECTION 2: Property Identication
Provide the physical or situs address, legal description or appraisal district account number of the property for which an agent is designated to act for you
in property tax matters. A chief appraiser may request additional information to identify the property.
___________________________________________________________________________________________________
Physical Address, City, State, ZIP Code
___________________________________________________________________ ______________________________
Legal Description Appraisal District Account Number
Attach additional sheets providing the appraisal district account number, physical or situs address or legal description for each additional property for which
you wish to designate the agent to act for you in property tax matters.
State the number of additional sheets attached: .............................................. ______________________________
SECTION 3: Agent Designation
The following individual is designated to act as agent for the lessee of the property identied in section 2 in property tax matters pursuant to Tax Code
Section 41.413(g) (only one individual’s name is permitted).
_____________________________________ ____________________________ ______________________________
Name of A
gent Primary Phone Number (area code and number) Email Address*
___________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
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
50-864 • 01-18/1
Texas Comptroller of Public Accounts
Form
50-864
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 2
50-864 • 01-18/1
All property tax matters concerning the property identied in section 2
The following specic property tax matters concerning the property identied in section 2:
_______________________________________________________________________________________________
Is the agent identied above authorized to receive condential information pursuant to one or more provisions of the
Tax Code (i.e. Tax Code Sections 11.48(b)(2), 22.07(e),22.27(b)(2), 23.123(c)(2), 23.1242(p), 23.126(c)(2), 23.127(l),
23.128(p) and 23.45(b)(2))?
.................................................................................
Yes
No
All communications from the chief appraiser
All communications from the appraisal review board
All communications from all taxing units participating in the appraisal district
Date Agent’s Authority Ends: _______________________
__________________________________________________________________________
Printed Name of Lessee, Property Manager or Authorized Individual**
______________________________________ ________________________________ __________________
Signature of Lessee, Property Manager or Authorized Individual** Title Date
_____________________________________ ____________________________ ______________________________
Mailing Address Primary Phone Number (area code and number) Email Address*
SECTION 4: Agent Authority
The agent identied in section 3 is authorized to represent me in property tax matters as specied below (select one).
I hereby direct, as indicated below, the appraisal district, appraisal review board and each taxing unit participating in the appraisal district to deliver the
documents chec
ked below to the agent identied in section 3 regarding the property identied in section 2. I acknowledge that such documents will be
delivered only to the agent at the agent’s address indicated in section 3 and will not be delivered to me unless the affected offices choose to send me
copies or are otherwise required by law. I understand that these documents can affect my legal rights and that the appraisal district, appraisal review board
and the taxing units are not required to send me copies if I direct them to deliver the documents to my agent.
SECTION 5: End of Agent Authority
The designation of an agent as shown on this form remains in effect until the date indicated below or until a written revocation is led with the appraisal district
by the lessee or the designated agent. A designation may be made to expire according to its own terms, but is still subject to prior revocation by the lessee
or the designated agent. A lessee may designate only one agent at a time in connection with an item of property; the lessees subsequent designation of an
agent in connection with an item of property revokes any previous designation of an agent by the lessee in connection with that item of property.
SECTION 6: Lessee Authorization
I, , swear or affirm the following with
regard to the property identied in section 2 above:
1. that I am the lessee of the property and contractually obligated to reimburse the property owner for taxes imposed on the property;
2. that pursuant to Tax Code Section 41.413(g), I am entitled to designate directly an agent to act on my behalf in property tax matters; and
3. that the agent designated in section 3 of this form is authorized to act on behalf of the lessee in property tax matters as indicated in section 4 of
this form.
* 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.
** If you are authorized to complete and execute this form on behalf of the lessee, the appraisal district may request a copy of the authorization document(s). A person designated
as an agent in section 3 is not authorized to complete and execute this form on behalf of the lessee.
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