TEXAS APPLICATION FOR REFUND OF STATE TAXES
PAID BY PERSON OWNING CERTAIN ABATED PROPERTY
IC OFF E O
E COM TH
COMPTROLLER OF PUBLIC ACCOUNTS
WHO MAY APPLY: A person who meets the following three conditions may apply for a refund: 1. paid property taxes to a school district on property that is located in a reinvestment zone established under Chapter 312; 2. is exempt in whole or in part from property tax imposed by a city or county under a tax abatement agreement established under Chapter 312; and 3. is not in a tax abatement agreement entered into with a school district. If you entered into a tax abatement before January 1, 1996, OR if you moved the business before applying for this refund, you are not entitled to a refund. If you entered into more than one tax abatement agreement for the same property or have different abatement percentages for real and personal property, a separate claim must be filed for each agreement or each percentage. If the property subject to a tax abatement agreement is in more than one school district, a separate claim must be filed for each school district. WHEN TO APPLY: An application for refund must be postmarked or delivered before August 1 of the year following the tax year. (For example, when filing for a refund of property taxes paid for tax year 1997, the application must be postmarked by July 31, 1998.) WHAT TAXES CAN BE REFUNDED: The refund is equal to the amount of property taxes you would not have paid had you entered into a school district abatement agreement with terms identical to the city or county abatement agreement, not to exceed the net state sales and use taxes and state franchise taxes paid or collected and remitted during that calendar year. The refund amount may also be limited by a statewide appropriation per year for this refund program. HOW TO FILE: After completing all items on this form, send the original Application For Refund and one complete copy of the information requested in Step 5 to the following address: Comptroller of Public Accounts Property Tax Division P Box 13528 .O. Austin, Texas 78711-3528. FOR ASSISTANCE: Call 1-800-252-9121 toll free, or 512/305-9999, for assistance or to request forms. From a Telecommunications Device for the Deaf (TDD), call 1-800-248-4099 or 512/463-4621.
SPECIFIC INSTRUCTIONS (Please print or type): Item c. Enter the 11-digit taxpayer number issued by the Comptroller of Public Accounts. If you do not have a number previously assigned by the state, use one of the following: Social Security Num ber, if you are a sole owner of a business, or a Federal Employer's Identification (FEI) number, if you are a corporation, partnership, or other entity. Item d. Item e. Item f. Enter your business name and mailing address. Enter the tax year subject to this claim. Blacken this box if your mailing address has changed. Items y-z. Disclose if your business has moved out of this reinvestment zone; if yes, enter the date moved (Item z). Items aa-ee. Answer the five questions regarding the business in the abatement agreement. Item bb. Disclose if your company has paid in lieu of taxes, or any other payment, including a gift, grant, donation, or provision of in-kind service to a municipality or county with which you have executed a tax abatement agreement. The above does not apply to a payment that is a tax, fee, or charge for services provided by the municipality or county, or to payments pursuant to a contract with an industrial district under Chapter 42 or chapter 43, Local Government Code, or to a payment that in any year of the agreement does not in the aggregate exceed $5,000 in value. Item 1a. Enter the total appraised value of the property in the city or county abatement agreement for this claim year. Item 1b. Enter the initial base comparison year appraised value of the property in the city or county abatement agreement. Item 1c. Subtract Item 1b from Item 1a. Item r1. Enter the percentage of the abated property's appraised value that is exempt in the city or county abatement agreement. Round to the nearest whole number. Item r2. Enter the period of the abatement agreement (may not exceed 10 years). Item s-u. Enter the dates (Items s and t) that this abatement agreement was entered into or was last modified and the date (Item u) that it will expire. Item v-w. Acknowledge if this abatement agreement has expired or been canceled; if yes, enter the date expired or canceled (Item w). Item x. Concerning the abatement agreement referenced in Item p, enter (1) if you established a new business, (2) if you expanded your current business, (3) if you modernized your existing business to retain jobs in this reinvestment zone, or (4) none of these. Please enter only one number. If more than one number applies enter the one most appropriate.
Items h-k. Enter the legal description, the county appraisal district parcel identification number and school district of the abated property as shown on your tax bill or tax receipt. Items l-o. Enter the physical address of the abated property. Item p-q. Enter the name of the city or county that originated the abatement agreement that is the subject of this application and check if a city or county is named.
Item 1d. Multiply Item 1c by the percentage of value abated in the abatement agreement (Item r). Item 2. Enter the school district tax rate for the calendar year subject to the claim, as shown on the tax bill or tax receipt. Item 3. Potential refund amount. Multiply Item 1d by Item 2, then mul tiply the result by .01. Item 4. Enter the total amount of school taxes paid during this calendar year as shown on your tax receipt. Items ff-jj. Sign and date the application, certifying that you meet all eligibility requirements. If the form is completed by a duly autho rized agent of the taxpayer, please attach a Power of Attorney or other written authorization for the representative's action on behalf of the taxpayer, or the application will be returned as "incomplete."
Be sure to attach all documents listed in Step 5.
AP-186 -2 (11-98/2)
APPLICATION FOR REFUND OF STATE TAXES PAID BY PERSON OWNING
CERTAIN ABATED PROPERTY
PLEASE PRINT OR TYPE. DO NOT WRITE IN SHADED AREAS. (SEE PAGE 1 FOR COMPLETE INSTRUCTIONS.)
Step 1: Owner's Name, ID Number and Address.
Tax Year Subject of Claim
Taxpayer/Employer ID Number f Blacken this box if your address has changed: 1 FM g (For Comptroller use only) 2 ATT mo. day year 3 SD PM
Taxpayer Name and Mailing Address:
Step 2: Describe the property (as listed on tax bill and/or tax receipt).
Abated Property: Legal Description h i County Name ia. County Code
County Appraisal District Parcel Identification Number on Appraisal Roll: School District in Which Property is Located: Physical Address (Street)
Independent School District (ISD)
o. Zip Code _
Step 3: Specify the abatement provisions.
p. With what city or county did you originate the abatement agreement under Chapter 312, concerning the abated property described in Step 2? p 1 2 (check one) q city or county r1. What percentage of the abated property's appraised value is exempt for the tax year claimed in e above? (round to nearest whole number) r2. Period of abatement agreement (Not to exceed 10 years) s. t. What date was abatement agreement entered into? If modified, date of last modification?
day day day
year year year
s t u v w
u. What date does abatement agreement expire? v. Has the abatement agreement already expired or been canceled?
w. If yes, on what date? x.
During the tax year subject to this claim, you have: (enter one of these numbers) x 1 - established a new business in the reinvestment zone, 2 - expanded a business in the reinvestment zone, 3 - modernized an existing business to retain jobs in this reinvestment zone OR 4 - none of the above. Is your business currently located in the reinvestment zone in the city or county referenced in item p? If no, what date did it move out of the reinvestment zone?
aa. During the tax year of this claim, was the property subject to a tax abatement agreement with the city or county listed above also subject to a tax abatement agreement with a school district? bb. Has your company made a payment "in lieu of taxes" to a city or county with which you have executed a tax abatement agreement? cc. Since the date you entered into an abatement agreement with a city and/or county, have you had an increase in payroll, specific to property in this state?
aa bb cc
dd. If yes, how much has your payroll increased since the date you entered into the agreement? dd $ ee. Since an initial comparison year beginning on or after January 1, 1996, have you had an increase of at least $4 million in the appraised value of your business, specific to the abated property? ee
APPLICATION FOR REFUND OF STATE TAXES PAID BY PERSON OWNING CERTAIN ABATED PROPERTY
PLEASE PRINT OR TYPE. DO NOT WRITE IN SHADED AREAS. (SEE PAGE 1 FOR COMPLETE INSTRUCTIONS.)
Step 4: Specify the requested refund amount.
1a. Total appraised value of property for this claim year subject to abatement agreement listed in Step 3. 1b. Initial base comparison year appraised value of property subject to abatement agreement listed in Step 3. 1c. Value after initial base comparison year deduction. (Item 1a minus Item 1b should equal Item 1c.) 1d. Abatement agreement value that would not have been subject to school district property tax had you been in the abatement agreement listed in Step 3. (Multiply Item 1c by Item r1.) 2. School tax rate as shown on tax bill. 3. Potential refund amount of property tax that would NOT have been paid on property subject to abatement agreement listed in Step 3. (Maximum actual refund amount is limited to net state sales and use tax and franchise tax paid in the calendar year subject to the claim (see Item e) and may also be limited by a statutory statewide refund ceiling amount.) (Multiply Item 1d by Item 2, then multiply the result by .01.) 4. Amount of property tax paid to the school district as shown on your tax receipt.
1a $ 1b $ 1c $
1d $ 2
per $100 of value
3 $ 4 $
Step 5: Attach requested documents.
The following documents must accompany this refund request: 1. copy of tax receipt from the school district; 2. copy of the tax abatement agreement(s); 3. a signed statement from the county appraisal district's chief appraiser verifying that an exemption from property tax was granted and showing the current appraised value, and initial base comparison year's appraised value of the property subject to the abatement agreement described in Step 3; 4. a statement from each applicable city or county official verifying that the abatement agreement has been filed with the state entity responsible for maintaining a registry of tax abatements; 5. copies of Texas Workforce Commission returns for the calendar year the agreement was entered into and the calendar year subject to this claim, showing an increase in payroll since entering into the abatement agreement (if you checked "yes" on Item cc and entered an amount on Item dd) and an increase in payroll is only basis for refund; and 6. a schedule and copies of receipts from state sales and use tax paid to a seller, if applicable.
Step 6: Sign and date the refund application.
I declare the information in this document is true and correct to the best of my knowledge and belief. I certify that I am in compliance with each term of the abatement agreement(s) entered into with the municipality or county and have provided the abatement agreement(s) to the Comptroller as required by law. ff gg hh Name: __________________________________________________________ Title: ___________________________________________________________ Signature:________________________________________________________
ii Phone (area code and number): Fax Number: jj 1
Check this box if this form is being completed by an agent of the taxpayer. (Attach Power of Attorney or other written authorization.) Mail to: Comptroller of Public Accounts Property Tax Division 111 E. 17th Street Austin, Texas 78774-0100
IMPORTANT NOTE: You must file a complete refund request with the Comptroller by July 31 of the year following the tax year subject to the claim. Incomplete or late claims will not be processed. Call Property Tax Division at 1-800-252-9121 or 512/305-9999 for assistance.