Free 50-299 Application for Primarily Charitable Organization Property Tax Exemption - Texas

50-299 (Rev. 9-03/1)

Year

APPLICATION FOR PRIMARILY CHARITABLE ORGANIZATION PROPERTY TAX EXEMPTION
Appraisal district name: Phone (area code and number):

Address:

City, state, Zip code + 4:

This application covers property you owned on January 1. You must file the completed form between January 1 and no later than April 30 of this year. The governing body of each taxing unit where the property is located must pass a resolution granting the exemption or an election must have been held allowing the exemption. An organization also must receive a determination from the State Comptroller, stating that it is engaged primarily in charitable functions. Be sure to attach any documents requested. To continue to receive an exemption after the fifth year, the organization must obtain a new determination letter and re-apply for the exemption. Step 1: Name and address of organization; identify person preparing application
Organization's name:

Current mailing address:

City, state ZIP code + 4:

Phone (area code and number):

Person preparing this application:

Driver's License, Personal I.D. Certificate, or Social Security Number*: Title:

Step 2: List taxing units that have granted an exemption on the property

List the taxing units where the property is located that have granted the exemption:

Step 3: Comptroller's determination (Attach copy of determination letter.) Step 4: Describe your property Step 5: Sign the application

Have you received from the Comptroller a determination of whether the organization is engaged primarily in performing charitable functions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . In what tax year did you apply for the Comptroller's determination? ____________________**
** An exemption expires at the end of the fifth tax year after the exemption is granted. To continue to receive an exemption after the fifth year, the organization must obtain a new determination letter and reapply for the exemption.

Yes

No

PROPERTY TO BE EXEMPT: - Attach one Schedule A (REAL PROPERTY) form for EACH parcel of real property to be exempt. - Attach one Schedule B (PERSONAL PROPERTY) form listing ALL personal property to be exempt. - List only property owned by the organization. - By signing this application, you designate the property described in the attached Schedules A and B as the property against which the organization exemption may be claimed in this 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): Date:

Signature

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.

50-299 (Rev. 9-03/1) page 2

Schedule A: Description of real property
· Complete Schedule A for EACH parcel qualified for exemption. · Attach all completed schedules to your application for exemption.
Organization's name:

Legal description of property:

______________________________________________________________________________
Appraisal district account number (Optional): Describe the primary use of this property:

______________________________________________________________________________

Is the property currently under active 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 Site improvement work Land clearing activities Soil testing Engineering work Environmental or land use study

Yes

No

_________________

Is the incomplete improvement designed and intended to be used exclusively by the qualified charitable organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Does any portion of this property produce income? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If "Yes," attach a statement describing use of the revenue. Is the land on which the incomplete improvement is located reasonably necessary for the use of the improvement in the operations of the association/organization? . . . . . . . . . . . . . . . . . . . . . . .

Yes Yes

No No

Yes

No

List all other individuals and organizations that used this property in the past year, and give the requested information for each.
NAME DATES USED ACTIVITY RENT PAID IF ANY

Continue on additional sheets as needed. ***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.

50-299 (Rev. 9-03/1) page 3

Schedule B: Description of personal property
· List all tangible property to be exempt on this schedule. · Attach all completed schedules to your application for exemption.
Organization's name:

Is this property reasonably necessary for operation of the association/organization? . . . . . . . . . . . . . . . . . .
ITEM LOCATION

Yes

No

Continue on additional sheets as needed.