Free Application for Appraisal of Restricted Land (Recreation, Park or Scenic Land Use) - Texas

50-168 (Rev. 01-08/4)

APPLICATION FOR APPRAISAL OF RESTRICTED LAND - (Recreation, Park or Scenic Land Use)
Appraisal district name

YEAR

Phone (area code and number)

Address

In order to claim restricted use appraisal for recreation, park or scenic land, this application must be completed and timely filed between January 1 and no later than April 30 of this year for the application to be valid. Step 1: Owner's name and address
Owner's name Current mailing address (number and street) City, town or post office, state, ZIP Code Phone (area code and number)

Step 2: Describe the property

Deed Owner(s): Legal description of land:

Total acreage that is the subject of this application: ______________________________________________________

Step 3: Describe the property's use

1. List all of the uses of the land described in this application for the previous year. Include uses by owners, lessees and all others. Uses 1. 2. 3. 4. 5. 6. Acres

2. List all the actual and intended uses of the land described in this application for the current year. Include uses by owners, lessees and all others. Uses 1. 2. 3. 4. 5. 6.
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Acres

50-168-2 (Rev. 01-08/4)

Step 3: Describe the property's use (continued)

3. Was the land described in this application used in the preceding year exclusively for recreation, park or scenic uses? (These uses are defined as individual or group sporting activities; park or camping activities; development of historical, archaeological or scientific sites; or conservation and preservation of scenic areas.) ............................................................................................................................ 4. Will land described in this application be used in the current year exclusively for recreation, park or scenic uses? (These uses are defined as individual or group sporting activities; park or camping activities; development of historical, archaeological or scientific sites; or conservation and preservation of scenic areas. ............................................................................................................................. 5. On January 1 of this year, is the use of the land described in this application restricted or limited by a valid and enforceable written instrument which is recorded in the deed records of the county in which land is located? (If the answer is "yes," please attach a copy of such instrument.) ....................................... 6. As of January 1 of this year, is the land described in this application used in a way which results in the accrual of distributable profits or realization of private gain, other than payment of a reasonable allowance for salary or other compensation for services rendered? ...................................................................................................

YES

NO

YES

NO

YES

NO

YES

NO

Step 4: Sign the application

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. I certify that the information given on this form is true and correct.

Applicant's signature

Date

Other Important Information Once restricted use appraisal for recreation, park or scenic land is allowed, an application does not have to be filed annually during the term of the deed restriction, unless the ownership of the land changes or eligibility for the appraisal ends. However, the chief appraiser may require a new application to be filed to confirm that the land is currently eligible for the special appraisal by sending written notice and an application form. If eligibility for the restricted use appraisal ends, the property owner must notify the appraisal office in writing before May 1 after the eligibility ends. If restricted use appraisal is allowed for this land, a rollback in taxes will be imposed on the land for each of the five years preceding the year in which a change in use occurs or the deed restriction expires. Texas Property Tax Code, Ch. 23, Subch. F.