Enlarge image | Form 50-114 Residence Homestead Exemption Application _____________________________________________________________________________ _______________________________ Appraisal District’s Name Appraisal District Account Number (if known) Are you filing a late application? Yes No Tax Year(s) for Application __________________________________________________________________ GENERAL INFORMATION: Property owners applying for a residence homestead exemption file this form and supporting documentation with the appraisal district in each county in which the property is located (Tax Code sections 11.13, 11.131, 11.132, 11.133, 11.134 and 11.432). Do not file this form with the Texas Comptroller of Public Accounts. SECTION 1: Exemption(s) Requested (Select all that apply.) Do you live in the property for which you are seeking this residence homestead exemption? Yes No General Residence Homestead Exemption Disabled Person Person Age 65 or Older (or Surviving Spouse) 100 Percent Disabled Veteran (or Surviving Spouse) Is the disability a permanent total disability as determined by the U.S. Department of Veterans Affairs under 38 C.F.R. Section 4.15? .............................................. Yes No Surviving Spouse of an Armed Services Member Killed or Fatally Injured in the Line of Duty Surviving Spouse of a First Responder Killed in the Line of Duty Donated Residence of Partially Disabled Veteran (or Surviving Spouse) _________________________ Percent Disability Rating Surviving Spouse: _____________________________________________________________________ ________________________ Name of Deceased Spouse Date of Death Cooperative Housing: Do you have an exclusive right to occupy this property because you own stock in a cooperative housing corporation? .................................................................... Yes No If yes, state name of cooperative housing corporation: __________________________________________________________________ Were you receiving a residence homestead exemption on your previous residence? ........................................................ Yes No Are you transferring an exemption from a previous residence? ............................................................................. Yes No Are you transferring a tax limitation?....................................................................................................... Yes No _____________________________________________________________________________ _______________________________ Previous Residence Address, City, State, Zip Code Previous County SECTION 2: Property Owner/Applicant (Provide information for additional property owners in Section 5.) Select One: Single Adult Married Couple Other (e.g., individual who owns the property with others) ___________________________________________ ________________________________ _______________________________ Name of Property Owner 1 Birth Date* (mm/dd/yyyy) Driver’s License, Personal ID Certificate or Social Security Number** ________________________________ __________________________________________ _______________________________ Primary Phone Number (area code and number) Email Address*** Percent Ownership Interest ___________________________________________ ________________________________ _______________________________ Name of Property Owner 2 Birth Date* (mm/dd/yyyy) Driver’s License, Personal ID Certificate (e.g., Spouse, Co-Owner/Individual) or Social Security Number** ________________________________ __________________________________________ _______________________________ Primary Phone Number (area code and number) Email Address*** Percent Ownership Interest ______________________________________________________________________________________________________________ Applicant Mailing Address (if different from the physical address) SECTION 3: Property Information ____________________________________________ ________________________________________________________________ Date you acquired this property Date you began occupying this property as your principal residence ______________________________________________________________________________________________________________ Physical Address (i.e. street address, not P.O. Box), City, County, ZIP Code ______________________________________________________________________________________________________________ Legal Description (if known) Is the applicant identified on deed or other recorded instrument? Yes ___________________________________________________________________ Court record/filing number on recorded deed or other recorded instrument, if available No If no, required documentation must be provided. (see Important Information) Is the property for which this application is submitted an heir property? (see Important Information) Yes No Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax 50-114 • Rev. 11-23/37 |
Enlarge image | Residence Homestead Exemption Application Form 50-114 Do other heir property owners occupy the property? Yes (affidavits required) No SECTION 3: Property Information (continued) _____________________________________ _____________________________________ ______________________________ Manufactured Home Make Model ID Number Is any portion of the property for which you are claiming a residence homestead exemption income producing?............................ Yes No If yes, indicate the percentage of the property that is income producing: _________ percent Number of acres (or fraction of an acre, not to exceed 20 acres) you own and occupy as your principal residence: ______________________________ acres SECTION 4: Waiver of Required Documentation Indicate if you are exempt from the requirement to provide a copy of your driver’s license or state-issued personal identification certificate. I am a resident of a facility that provides services related to health, infirmity or aging. _________________________________________________________________________________________________________ Facility Name and Address I am certified for participation in the address confidentiality program administered by the Office of the Texas Attorney General under Code of Criminal Procedure Chapter 58, Subchapter B. Indicate if you request that the chief appraiser waive the requirement that the property address for exemption corresponds to your driver’s license or state-issued personal identification certificate address: I am an active duty U.S. armed services member or the spouse of an active duty member. I hold a driver’s license issued under Transportation Code Section 521.121(c) or 521.1211. Attached is a copy of the application for that license. SECTION 5: Provide Additional Information Here (if any) ______________________________________________________________________________________________________________ ______________________________________________________________________________________________________________ If you own other residential property in Texas, please list the county(ies) of location. ______________________________________________________________________________________________________________ ______________________________________________________________________________________________________________ SECTION 6: Affirmation and Signature I understand if I make a false statement on this form, I could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10. I, _____________________________________________________ , _____________________________ , swear or affirm the following: Property Owner/Authorized Representative Name Title/Authorization 1. that each fact contained in this application is true and correct; 2. that I/the property owner meet(s) the qualifications under Texas law for the residence homestead exemption for which I am applying; and 3. that I/the property owner do(es) not claim an exemption on another residence homestead or claim a residence homestead exemption on a residence homestead outside Texas. _________________________________________________________ Signature of Property Owner/Applicant or Authorized Representative Date _________________________________________________________ Signature of Additional Property Owner/Applicant (if any) Date * May be used by appraisal district to determine eligibility for persons age 65 or older exemption or surviving spouse exemptions (Tax Code §11.43(m)). ** Social security number disclosure may be required for tax administration and identification (42 U.S.C. §405(c)(2)(C)(i); Tax Code §11.43(f). A driver’s license number, personal identification number or social security number disclosed in an exemption application is confidential and not open to public inspection, except as authorized by Tax Code §11.48(b). *** May be confidential under Government Code §552.137; however, by including the email address on this form, you are affirmatively consenting to its release under the Public Information Act. For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2 |
Enlarge image | Residence Homestead Exemption Application Form 50-114 Important Information GENERAL INSTRUCTIONS DUTY TO NOTIFY This application is for claiming residence homestead exemptions pursuant to Tax Property owner must notify the chief appraiser in writing before May 1 of the year Code sections 11.13, 11.131, 11.132, 11.133, 11.134 and 11.432. Certain exemptions after his or her right to this exemption ends. may also require Form 50-114-A. The exemptions apply only to property that you own and occupy as your principal place of residence. EXEMPTION QUALIFICATIONS General Residence Homestead Exemption (Tax Code Section 11.13(a) and (b)): FILING INSTRUCTIONS A property owner who acquires property after Jan. 1 may receive the residence File this form and all supporting documentation with the appraisal district office in homestead exemption for the applicable portion of that tax year immediately on each county in which the property is located generally between Jan. 1 and April 30 qualification of the exemption, if the previous owner did not receive the same of the year for which the exemption is requested. Do not file this document with exemption for the tax year. The property owner must occupy the property as the the Texas Comptroller of Public Accounts. A directory with contact information owner’s primary residence and the residence homestead exemption cannot be for appraisal district offices is on the Comptroller’s website. claimed by the property owner on any other property. APPLICATION DEADLINES Disabled Person Exemption (Tax Code Section 11.13(c) and (d)): Generally, the completed application and required documentation is due no later Persons with a disability for purposes of payment of disability insurance benefits than April 30 of the year for which the exemption is requested. under Federal Old-Age, Survivors, and Disability Insurance. Property owners not identified on a deed or other instrument recorded in the applicable real property A late application for a residence homestead exemption, including age 65 or older records as an owner of the residence homestead must provide an affidavit or or disabled, may be filed up to two years after the deadline for filing has passed. other compelling evidence establishing the applicant’s ownership interest in the (Tax Code Section 11.431) homestead (see Form 50-114-A). An eligible disabled person age 65 or older may A late application for a residence homestead exemption filed for a disabled veteran receive both exemptions in the same year, but not from the same taxing units. (not a surviving spouse) under Tax Code sections 11.131 or 11.132 may be filed Contact the appraisal district for more information. up to five years after the delinquency date. A late application for a residence Age 65 or Older Exemption (Tax Code Section 11.13(c) and (d)): homestead exemption for a surviving spouse of a disabled veteran under Tax Code This exemption is effective Jan. 1 of the tax year in which the property owner sections 11.131 or 11.132 may be filed up to two years after the delinquency date. becomes age 65. Property owners not identified on a deed or other instrument (Tax Code Section 11.439) recorded in the applicable real property records as an owner of the residence If the chief appraiser grants the exemption(s), property owner does not need to homestead must provide an affidavit or other compelling evidence establishing the reapply annually, but must reapply if the chief appraiser requires it, unless seeking applicant’s ownership interest in the homestead (see Form 50-114-A). An eligible to apply the exemption to property not listed in this application. disabled person age 65 or older may receive both exemptions in the same year, but Property owners already receiving a general residence homestead exemption who not from the same taxing units. Contact the appraisal district for more information. turn age 65 in that next year are not required to apply for age 65 or older exemption Surviving Spouse of an Individual Who Qualified for Age 65 or Older if accurate birthdate information is included in the appraisal district records or in the Exemption (Tax Code Section 11.13(q)): information the Texas Department of Public Safety provided to the appraisal district Surviving spouse of person who qualified for the age 65 or older exemption may under Transportation Code Section 521.049. (Tax Code Section 11.43(m)) receive this exemption if the surviving spouse was 55 years of age or older when REQUIRED DOCUMENTATION the qualifying spouse died. The property must have been the surviving spouse’s Attach a copy of each property owner’s driver’s license or state-issued personal residence homestead at the time of death and remain the surviving spouse’s identification certificate. The address listed on the driver’s license or state-issued residence homestead. This exemption cannot be combined with an exemption personal identification certificate must correspond to the property address for under Tax Code Section 11.13(d). which the exemption is requested. Property owners who reside in certain facilities 100 Percent Disabled Veteran Exemption (Tax Code Section 11.131(b)): or participate in a certain address confidentiality program may be exempt from this Property owner who has been awarded a 100 percent disability compensation due requirement. The chief appraiser may waive the requirements for certain active duty to a service-connected disability and a rating of 100 percent disabled or individual U.S. armed services members or their spouses or holders of certain driver’s licenses. unemployability from the U.S. Department of Veterans Affairs or its successor. Heir property is property owned by one or more individuals, where at least Applicants must provide documentation to support this exemption request. one owner claims the property as a residence homestead, and the property was Surviving Spouse of a Disabled Veteran Who Qualified or Would Have Qualified for acquired by will, transfer on death deed or intestacy. An heir property owner the 100 Percent Disabled Veteran Exemption (Tax Code Section 11.131(c) and (d)): not specifically identified as the residence homestead owner on a deed or other Surviving spouse of a disabled veteran (who qualified for an exemption under Tax recorded instrument in the county where the property is located must provide: Code Section 11.131(b) at the time of his or her death or would have qualified for • an affidavit establishing ownership of interest in the property (see Form 50-114-A); the exemption if the exemption had been in effect on the date the disabled veteran • a copy of the prior property owner’s death certificate; died) who has not remarried since the death of the veteran. The property must have • a copy of the property’s most recent utility bill; and been the surviving spouse’s residence homestead at the time of the veteran’s death and remain the surviving spouse’s residence homestead. • a citation of any court record relating to the applicant’s ownership of the property, if available. Donated Residence Homestead of Partially Disabled Veteran (Tax Code Section Each heir property owner who occupies the property as a principal residence, other 11.132(b)): than the applicant, must provide an affidavit that authorizes the submission of this A disabled veteran with a disability rating of less than 100 percent with a residence application (see Form 50-114-A). homestead donated by a charitable organization at no cost or at some cost that is not more than 50 percent of the good faith estimate of the residence homestead’s Manufactured homeowners must provide: market value as of the donation date. Applicants must provide documentation to • a copy of the Texas Department of Housing and Community Affairs statement support this exemption request. of ownership showing that the applicant is the owner of the manufactured Surviving Spouse of a Disabled Veteran Who Qualified for the Donated home; Residence Homestead Exemption (Tax Code Section 11.132(c) and (d)): • a copy of the sales purchase agreement, other applicable contract or Surviving spouse of a disabled veteran (who qualified for an exemption under Tax agreement or payment receipt showing that the applicant is the purchaser of Code Section 11.132(b) at the time of his or her death) who has not remarried since the manufactured home; or the disabled veteran’s death and maintains the property as his or her residence • a sworn affidavit (see Form 50-114-A) by the applicant indicating that: homestead. 1. the applicant is the owner of the manufactured home; Surviving Spouse of a Member of Armed Services Killed in Line of Duty (Tax 2. the seller of the manufactured home did not provide the applicant with Code Section 11.133(b) and (c)): the applicable contract or agreement; and Surviving spouse of a U.S. armed services member who is killed or fatally injured in 3. the applicant could not locate the seller after making a good faith effort. the line of duty who has not remarried since the service member’s death. Applicants ADDITIONAL INFORMATION REQUEST must provide documentation to support this exemption request. The chief appraiser may request additional information to evaluate this application. Surviving Spouse of a First Responder Killed in the Line of Duty (Tax Code Property owner must comply within 30 days of the request or the application will Section 11.134): be denied. The chief appraiser may extend this deadline for a single period not to Surviving spouse of a first responder who is killed or fatally injured in the line of exceed 15 days for good cause shown. (Tax Code Section 11.45) duty who has not remarried since the first responder’s death. Applicants must provide documentation to support this exemption request. For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3 |