Form 50-305
Military Property Owner’s Request for Waiver of
Delinquent Penalty and Interest
___________________________
Tax Year
_______________________________________
County Tax Office or Appraisal District’s Name
______________________________ ___________________________
Appraisal District Account Number (if known)
GENERAL INFORMATION: This form is used by eligible military personnel to request a waiver of delinquent property tax penalty and interest under Tax
Code Section 31.02.
FILING INSTRUCTIONS: This form and all supporting documentation must be led with the tax office or appraisal district in the county in which the
property is located. Do not le this document with the Texas Comptroller of Public Accounts.
SECTION 1: Property Owner
___________________________________________________________________________________________________
Name of Property Owner
___________________________________________________________________________________________________
Mailing Address
_____________________________________________________________________ ___________________________
City, State, ZIP Code Phone (area code and number)
SECTION 2: Property Information
___________________________________________________________________________________________________
Address, City, State, ZIP Code
___________________________________________________________________________________________________
Legal Description (may attach copy of delinquent tax bill)
__
Appraisal D
_________________
istrict Account Number
_____________________________ ________________________________________________
Date Property Acquired
____________ ____________________________________________________________________________________
Percent of Ownership If less than 100 percent, please list other owners
If the property was acquired after the date of transfer out of Texas, the property was acquired by: Gift Devise Inheritance
SECTION 3: Military Duty Return
Branch of Service: ______________________________________________________________________________________
Please attach a copy of active duty service and transfer order.
Please provide the following applicable dates.
Discharge from active military service: ______/______/______
Return to the state: ______/______/______
Return to non-active duty status in the reserves: ______/______/______
SECTION 4: Certication and Signature
By signing this request, you certify the information in this document and any information attached is true and correct to the best of your knowledge and
belief.
______________________________________________________________
Print Name
______________________________________________________________ ___________________________
Authorized Signature Date
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 Penal Code
Section 37.10.
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division
For additional copies, visit:
comptroller.texas.gov/taxes/property-tax
50-305 • 07-19/4
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signature
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For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
Military Property Owner’s Request for Waiver of Delinquent Penalty and Interest Form 50-305
GENERAL INFORMATION: This form is used by eligible military
personnel to request a waiver of delinquent property tax penalty and
interest under Tax Code Section 31.02. Eligible military personnel serving
on active military duty may pay delinquent property taxes on property in
which the person owns an interest without paying additional penalty or
accrued interest. Delinquent taxes become due 60 days after the date on
which the earliest of the following occurs:
Discharge from active military service;
Return to the state for more than 10 days; or
Return to non-active duty status in the reserves.
For the purposes of Tax Code Section 31.02, a person is considered to
be on active military duty if the person is covered by the Soldiers and
Sailors Civil Relief Act of 1940 (50 App. U.S.C. Section 501 et seq.) or the
Uniformed Services Employment and Reemployment Rights Act of 1994
(38 U.S.C. Section 4301 et seq.), as amended.
Eligible person means a person on active military duty in this state who
has transferred out of this state or a person in the reserve forces who was
placed on active military duty and transferred out of this state.
Upon approval of the waiver request, the applicant will have 60 days to
pay the property taxes on the property for which the waiver was granted.
Failure to pay within the 60-day period results in the accrual of penalty
and interest for the entire delinquency.
FILING INSTRUCTIONS: This form and all supporting documentation
must be led with the tax office or appraisal district office in the county in
which the property is located. Do not le this document with the Texas
Comptroller of Public Accounts. A directory with contact information for
appraisal district offices may be found on the Comptroller’s website.
PROOF#1– 06/01/2019