Free 50-302 Request for School District Taxable Value Audit - Texas

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Comptroller of Public Accounts FORM

50-302 (9/02)

REQUEST FOR SCHOOL DISTRICT TAXABLE VALUE AUDIT
Name of school district requesting audit District number Study year of audit request

District's mailing address

City

State

ZIP code

District Email address

District phone number ( ) Agent's mailing address

District fax number ( )

Name of agent appointed by district

City

State

ZIP code

Agent's phone number ( )

Agent's fax number ( )

Summarize each requested category to be corrected (for example, homestead exemption changes, late corrections, or judicial determinations). Attach additional sheets if needed.

What is the effective date of the requested audit? _________________________ This is the single date for which all values and other reported information is effective.
REQUIRED EVIDENCE ATTACHED:

(1) Amended School District Report of Property Value signed by authorized official or agent. *(See back for Definition) (2) Amended Report on Value Lost Because of the School Tax Limitation on Homesteads of the Elderly signed by Chief Appraiser or the school district agent. **(See back for Definition) (3) Computer Generated Recapitulation that shows value for each type of Exemption, Property Category and Land Class matching the values shown in the Amended School District Report of Property Value. If no, provide information required by Comptroller Rule 9.103(c)(9). (4) Changes requested pertaining solely to final judgments in lawsuits. ***(See back for Definition) (5) Affidavit from the Chief Appraiser (Form 50-303), except with an audit request pertaining solely to final judgments in lawsuits.
Superintendent's Signature Date

Yes

No

Yes

No

Yes Yes Yes

No No No

Taxable value certification and protest. After considering all relevant information submitted by the school district and from other reliable sources, comptroller staff shall recalculate the school district's total taxable value and certify a preliminary taxable value audit finding to the commissioner of education. The total taxable value certified in the preliminary taxable value audit finding may be greater than, less than, or the same as the most recent total taxable value certified to the commissioner of education for the property value study year subject to the taxable value audit, but shall not affect the validity presumption used in that certification. A school district may protest the preliminary taxable value audit finding by following the procedures prescribed in Comptroller Rule 9.109. 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 Texas Penal Code Section 37.10.

50-302 (9/02)(back)

REQUEST FOR SCHOOL DISTRICT TAXABLE VALUE AUDIT DEFINITIONS
* Amended School District Report of Property Value. This report is an update of the self report of property value filed for the school district for the tax year in question. If you need a form, contact the Reporting Section of the Comptroller's Property Tax Division at 1-800-252-9121. ** Amended Report on Value Lost Because of the School Tax Limitation on Homesteads of the Elderly. This is an update of the form originally filed for the school district for the tax year in question. You may contact the Property Tax Division for a copy of the form by calling the number above. *** Final Judgments in Lawsuits. These are the final decisions of the court as signed by a judge and filed in the district court or court of jurisdiction.

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