Free 50-248 Application for Pollution Control Property Tax Exemption - Texas

50-248 (Rev. 8-03/6) [11.31 Rule 9.415]

APPLICATION FOR POLLUTION CONTROL PROPERTY TAX EXEMPTION
Appraisal district name Address

YEAR

Phone (area code and number)

This application covers property you owned on January 1 of this year and that was acquired, constructed or installed after January 1, 1994. You must file the completed form between January 1 and April 30 of this year. 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 before May 1 if and when your right to this exemption ends. Return the completed form to the address above.

Step 1: Owner's name and address

Owner's name City, town or post office, state, ZIP code Name of person preparing this application

Present mailing address Phone (area code and number) Driver's License, Personal I.D. Certificate, or Social Security Number*: Title

Step 2: Describe the property

Describe the property on which the pollution control facility, device or method is installed. (Street address, legal description or the appraisal district's parcel identification or account number) Briefly describe the "facility, device or method" to be exempted.

Step 3: Attach document Step 4: Answer the following questions about the property

Please attach the use determination issued for the property by the Texas Commission on Environment Quality (TCEQ), if you have the use determination when you file this application. Check if you have attached the property's TCEQ use determination. Yes No If you checked "no," see "Additional Information" below. (A) Is the pollution control property's owner in the business of manufacturing, producing or providing a product or service that prevents, monitors, reduces or controls air, water, or land pollution? ......... Yes (B) Is the property to be exempted used wholly or partly to control air, water or land pollution? ............... Yes (C) Is the property to be exempted used for residential purposes? ............................................................. Yes (D) Is the property to be exempted used for scenic, park, or recreational purposes as defined Yes by Tax Code Section 23.81? ................................................................................................................... (E) Is the property to be exempted a motor vehicle? ................................................................................... Yes (F) When was the property to be exempted acquired? Date ___________________ (G) If you constructed the property, when was construction completed? Date ___________________ No No No No No

If construction is not completed, give the date construction began (date ___________________ ) , the date construction is expected to be completed (date __________________ ) , and the percent complete on January 1 of this year ( ________ %). (H) Is the property to be exempted subject to a tax abatement agreement? ............................................. (1) If yes, was the agreement executed before January 1, 1994? ........................................................ (2) If the answer to (H) (1) was yes, please attach the applicable abatement agreement. (I) Yes Yes No No

Is the property to be exempted installed to wholly or partly meet or exceed laws, rules or regulations adopted by the federal, state or local environmental protection agency to control, monitor, reduce, or prevent pollution? ...................................................................................... Yes

No

(J) What cost amount did you submit for this property to the TCEQ? $ ______________________________________.

Step 5: Sign the application

I certify that the information in this document and any attachments is true and correct to the best of my knowledge and belief.
Authorized signature Date

* 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.

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.

Additional Information

The law requires you to file with your chief appraiser a use determination, which is conclusive evidence of the property's use. If you cannot file your determination before the chief appraiser acts on exemption applications, the chief appraiser may deny the application because you have not proved you qualify, or the chief appraiser may ask for additional information to prove you qualify. You may protest a denial to the appraisal review board.