(a) With the application for exemption for residence homesteads
(Form 50-114), the appraisal office shall:
(1) provide a list of taxing units served by the appraisal
district, together with all residential homestead exemptions each offers;
or
(2) provide the appraisal district's name and appraisal
district's phone number on the form, with an instruction that the property
owner may call the appraisal district to determine what homestead exemptions
are offered by the property owner's taxing units.
(b) If the chief appraiser learns of the death of a person
qualified for over-65 homestead exemptions (Tax Code, §11.13) and it
appears that the person's spouse has acquired ownership of the homestead,
the chief appraiser should require the surviving spouse to file a new homestead
exemption application. Based on the information provided in the new application,
the chief appraiser shall determine whether the surviving spouse qualifies
for homestead exemptions, including over-65 exemptions, and whether the surviving
spouse may retain the tax ceiling for school tax purposes established on the
homestead by the decedent.
(c) The model forms in paragraphs (1)-(22) of this subsection
and the new model form in paragraph (23) of this subsection are adopted by
reference by the Comptroller of Public Accounts. Copies of these forms are
available for inspection at the office of the Texas Register or can be obtained
from the Comptroller of Public Accounts, Property Tax Division, P.O. Box 13528,
Austin, Texas 78711-3528. Copies may also be requested by calling our toll-free
number 1-800-252-9121. In Austin, call (512) 305-9999. From a Telecommunications
Device for the Deaf (TDD), call 1-800-248-4099, toll free. In Austin, the
local TDD number is (512) 463-4621:
(1) Application for Transitional Housing Property Tax Exemption
(Form 50-140);
(2) Application for Residence Homesteads (Form 50-114);
(3) Application for Cemetery Exemption (Form 50-120);
(4) Application for Charitable Organizations (Form 50-115);
(5) Application(s) for Charitable Organization Providing
Low-Income Housing (Form 50-242 and Form 50-243);
(6) Application for Youth Spiritual, Mental, and Physical
Development Organizations (Form 50-118);
(7) Application for Religious Organizations (Form 50-117);
(8) Application for Privately Owned Schools (Form 50-119);
(9) Application for Disabled Veteran's or Survivor's Exemption
(Form 50-135);
(10) Application for Miscellaneous Property Tax Exemptions
(Form 50-128);
(11) Application for Theater School Property Tax Exemption
(Form 50-125);
(12) Application for Historic Sites Property Tax Exemption
(Form 50-122);
(13) Application for Goods Exported from Texas (freeport
exemption) (Form 50-113);
(14) Application for Solar and Wind-Powered Energy Device
Exemption (Form 50-123);
(15) Application for Property Tax Abatement Exemption
(Form 50-116);
(16) Application for Stored Offshore Drilling Rig Exemption
(Form 50-124);
(17) Application for Dredge Disposal Site Exemption (Form
50-121);
(18) Application for Nonprofit Water Supply or Wastewater
Services Corporation (Form 50-214);
(19) Application for Pollution Control Property (Form
50-248);
(20) Application for Cotton Stored in a Warehouse (Form
50-245);
(21) Application(s) for Community Housing Development
Organizations Improving Property for Low-Income and Moderate-Income Housing
(Form 50-263 and Form 50-264);
(22) Application for Water Conservation Initiatives Property
Tax Exemption (Form 50-270); and
(23) Application for Ambulatory Health Care Center Assistance
Exemption (Form 50-282).
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Source Note: The provisions of this §9.415 adopted to be effective December 13, 1996, 21 TexReg 11819; amended to be effective February 2, 1998, 23 TexReg 796; amended to be effective May 4, 1998, 23 TexReg 4319; amended to be effective March 9, 2000, 25 TexReg 1879 |