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(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).
This agency hereby certifies that the adoption has been
reviewed by legal counsel and found to be a valid exercise of the agency's
legal authority.
Filed
with the Office of
the Secretary of State on February 18, 2000
TRD-200001240 Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: March 9, 2000
Proposal publication date: December 24, 1999
For further information, please call: (512) 463-3699
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