Free 50-117 Application for Religious Organization Property Tax Exemption - Texas

50-117 (Rev. 8-03/7) Page 1 of 5 [11.20 Rule 9.415]

YEAR

APPLICATION FOR RELIGIOUS ORGANIZATION PROPERTY TAX EXEMPTION
Appraisal district name Address Phone (area code and number)

This application covers property you owned or leased from the state or political subdivision of the state on January 1 of this year or acquired during this year. You must file the completed form between January 1 and April 30 of this year. If you acquire the property after January 1 of this year and wish to qualify for the exemption this year, you must apply before the first anniversary of the date you acquired the property, or before the first anniversary of the date any property was acquired after January 1. Be sure to attach any additional documents requested. If the chief appraiser grants the exemption, you do not need to reapply annually, but you must reapply if the chief appraiser requires you to do so, or if you want the exemption to apply to property not listed in this application. You must notify the chief appraiser in writing if and when your right to this exemption ends. Return the completed form to the address above. Step 1: Name and address of organization
Name of organization Present mailing address City, town or post office, state, ZIP code Name of person preparing this application Driver's License, Personal I.D. Certificate, or Social Security Number*: Phone (area code and number) Title

Step 2: Answer these questions about the organization

Operator of organization (check appropriate box)

Individual

Corporation

Association Yes Yes No No

If operated by a corporation, is the corporation non-profit as defined by the Texas Non-Profit Corporation Act (art. 1396-1.01 VACS et. seq.)? ............................................ Is this organization organized and operated primarily for the purpose of engaging in religious worship or promoting the spiritual development or well-being of individuals? ...................................... In the past year has the organization loaned funds to, borrowed funds from, sold property to or bought property from a shareholder, director or member of the organization, or has a shareholder or member sold his interest in the organization for a profit?.............................................. If "YES," attach a description of each transaction. For sales, give buyer, seller, price paid, value of the property sold and date of sale. For loans, give lender, borrower, amount borrowed, interest rate and term of loan. Attach a copy of note, if any. Attach a list of salaries and other compensation for services paid in the last year. Also list any funds distributed to members, shareholders or directors in the last year. In each case, give recipient's name, type of service rendered or reason for payment and amounts paid.

Yes

No

Step 3: Answer these questions about the organization bylaws or charter

Attach a copy of the charter, bylaws or other documents adopted by the organization which govern its affairs, and answer the following questions. 1. Does the organization use its assets in performing its religious functions or the religious functions of another religious organization? ......................................................................................

Yes

No

2. Do these documents direct that on the discontinuance of the organization, the organization's assets are to be transferred to the State of Texas, the United States or to an educational, religious, charitable or other similar organization that is qualified for exemption under Section 501(c)(3), Yes Internal Revenue Code, as amended? ............................................................................................... If "YES," give the page and paragraph numbers. Page ________ Paragraph ________

No

3. Does the organization operate, or does its charter permit it to operate, in such a manner as to permit the accrual of profits, the distribution of profits or the realization of any other form of private gain? ....... Continue on Page 2

Yes

No

50-117 (Rev. 8-03/7) - Page 2 of 5

Step 4: Describe your property

PROPERTY TO BE EXEMPT: · Attach one Schedule AR (REAL PROPERTY) form for EACH parcel of real property to be exempt. · Attach one Schedule BR (PERSONAL PROPERTY) form listing ALL personal property to be exempt. · List only property owned by the organization.

Step 5: Sign the application

· By signing this application, you designate the property described in the attached Schedules AR and BR as the property against which the exemption for religious organizations may be claimed in the appraisal district. · You certify that this information is true and correct to the best of your knowledge and belief.
On behalf of (name of organization) Authorized signature Date Title

If you make a false statement on this application, you could be found guilty of a Class A misdemeanor or a state jail felony under Texas Penal Code Section 37.10.

* You are required to give us this information on this form, in order to perform tax related functions for this office. Section 11.43 of the Tax Code authorizes this office to request this information to determine tax compliance. The chief appraiser is required to keep the information confidential and not open to public inspection, except to appraisal office employees who appraise property and as authorized by Section 11.48(b), Tax Code.

50-117 (Rev. 8-03/7) - Page 3 of 5

Schedule AR: Real property used as actual place of religious worship, clergy residence or endowment fund property. · Complete one Schedule AR form for EACH parcel of real property to be exempted.
Name of property owner*

Legal description of property Appraisal district account number (Optional):

*If owner is state or political subdivision of the state, attach copy of lease agreement.

TYPE OF PROPERTY:
Actual place of religious worship Is the building currently under construction or physical preparation? ..................................................... If under construction, when will construction be completed? (date) _______________________** If under physical preparation, check which activity the organization has done. (Check all that apply.) Architectural work Engineering work Soil testing Land clearing activities Site improvement work Environmental or land use study Yes Yes Yes Yes No No No No Yes No

Is the property primarily used for religious worship? ............................................................................... Are worship services regularly held at the property? ............................................................................... Does any portion of this property produce income? ................................................................................ If "YES," attach a statement describing use of the revenue. Is the property reasonably necessary for religious worship? .................................................................. **An incomplete improvement exempted for the three years preceding the 2003 tax year is entitled to exemption for the 2003 tax year regardless of whether the property owner applies for the exemption for the 2003 tax year if the property otherwise qualifies. The chief appraiser may require the property owner to file an application to confirm the owner's qualification for exemption for the 2003 tax year. An exemption for an incomplete improvement is for five years. Effective January 1, 2006, the exemption will revert back to three years. Clergy residence Is the property used exclusively as a residence? ..................................................................................... Is the property occupied by persons whose principal occupation is to serve in the organization's clergy? .................................................................................................... Does any portion of this property produce income? ................................................................................ How much land is used for the residence? ______________________________ Is all of the property reasonably necessary for use as a residence? .......................................................

Yes Yes Yes Yes

No No No No

Foreclosure sale property held by endowment fund Was the property acquired by foreclosure to protect a bond or mortgage held by the endowment fund and used exclusively for support of the organization? ................................................ If "YES," what was the date of the foreclosure sale? _____________________________________

Yes

No

Property leased by a school qualified under Tax Code Section 11.21.

Land owned for the purpose of expansion of regular religious worship or construction of a new place of regular worship. Complete Schedule LR.

50-117 (Rev. 8-03/7) - Page 4 of 5

Schedule BR: Personal property used at actual place of religious worship or clergy residence · List only that personal property which is reasonably necessary for worship at actual place of religious worship or for use at a residence for clergy.
TYPE OF PROPERTY LOCATION OF PROPERTY

50-117 (Rev. 8-03/7) - Page 5 of 5

Schedule LR: Land owned for the purpose of expansion of regular religious workshop or construction of a new place of regular worship. * Complete one Schedule LR form for EACH parcel of land to be exempted.
Name of property owner Legal description of property

Tract size or acreage amount:____________________________________________________ Appraisal district account number (Optional):__________________________________________________

Tax Code Section 11.20(a)(6) provides that land owned by the religious organization for the purpose of expansion of a place of regular religious worship or construction of a new place of regular religious worship may be exempt. Subsections (h) and (i) provide that a tract of land contiguous to the tract of land on which the religious organization's place of regular religious worship is located may be exempt for no more than six years. A tract of land not contiguous to the tract of land on which the religious organization's place of regular religious worship is located may be exempt for no more than three years. A tract is contiguous with another tract of land if the tracts are divided only by a road, railroad track, river, or stream.

Statement of Expansion or Construction: The above described land owned by this religious organization will be used for the purpose of expanding the current place of regular religious worship or for the construction of a new place of regular religious worship. The land does not produce revenue for this religious organization.

I certify that this statement is true and correct to the best of my knowledge and belief.

Authorized signature

Name of authorized officer:__________________________________________________________ Date of statement:__________/______/________

If you make a false statement on this form, you could be guilty of a Class A misdemeanor or a state jail felony under Texas Penal Code Section 37.10.