Texas Comptroller of Public Accounts
Form
50-119
Application for Private School Property Tax Exemption
____________________________________________________________________ _____________________________
Appraisal District’s Name Phone (area code and number)
____________________________________________ ______________________ ______________ _____________
Address City State Zip Code
GENERAL INSTRUCTIONS: This application is for use in claiming a property tax exemption on buildings and tangible personal property that you own
and that are used for the operation of a school pursuant to Tax Code Section 11.21. The application applies to property you owned on Jan. 1 of this year or
acquired during this year.
To qualify as a school, an organization must:
Be organized and operated primarily for the purpose of engaging in educational functions;
Maintain a regular faculty and curriculum with an organized body of students attending the location where educational functions are carried on;
Be operated in a way that does not result in the accrual of distributable prots and, if the organization is a corporation, be organized as a nonprot
corporation;
Use its assets in performing educational functions; and
By charter, bylaw or other regulation adopted by the organization, direct that on discontinuance or dissolution, the organization’s assets be
transferred to the state, the United States, or an educational, charitable, religious or other similar organization that is qualied as a charitable
organization.
FILING INSTRUCTIONS: You must furnish all information and documentation required by this application so that the chief appraiser is able to determine
whether the statutory qualications for the exemption have been met. This document and all supporting documentation must be led with the appraisal
district office in each 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.
APPLICATION DEADLINES: You must le the completed application with all required documentation beginning Jan. 1 and no later than April 30 of the year
for which you are requesting an exemption. If you acquired the property after Jan. 1 of this year and wish to qualify for the exemption this year, you must apply
before the rst anniversary of the date you acquired the property or before the rst anniversary of the date any property was acquired after Jan. 1.
DUTY TO NOTIFY: If the chief appraiser grants the exemption, you do not need to reapply annually unless the chief appraiser requires it, or you want the
exemption to apply to property not listed in this application. You must notify the chief appraiser in writing if and when your qualication for this exemption ends.
OTHER IMPORTANT INFORMATION
Pursuant to Tax Code Section 11.45, after considering this application and all relevant information, the chief appraiser may request additional information
from you. You must provide the additional information within 30 days of the request or the application is denied. For good cause shown, the chief appraiser
may extend the deadline for furnishing the additional information by written order for a single period not to exceed 15 days.
State the Year for Which You are Applying
________________________________
Tax Year
STEP 1: School Information
____________________________________________________________________ _____________________________
Name of School Phone (area code and number)
____________________________________________ ______________________ ______________ _____________
Address City State Zip Code
STEP 2: Ownership Information
____________________________________________________________________ _____________________________
Name of School Owner Phone (area code and number)
____________________________________________ ______________________ ______________ _____________
Mailing Address City State Zip Code
Operator of School is a(n) (check one):
Individual
Partnership
Corporation
Other (specify): ___________________________________________
The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.
For more information, visit our website:
comptroller.texas.gov/taxes/property-tax
50-119 • 04-17/14
BEXAR APPRAISAL DISTRICT
210-224-2432
PO BOX 830248
SAN ANTONIO
TEXAS
78283-0248
Texas Comptroller of Public Accounts
Form
50-119
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 2
50-119 • 04-17/14
STEP 3: Applicant Information
________________________________________ __________________________ ___________________________
Name of Person Preparing this Application Title Driver’s License, Personal I.D. Certicate
or Social Security Number*
If this application is for property owned by a charitable organization with a federal tax identication number,
that number may be provided here in lieu of a driver’s license number, personal identication certicate
number or social security number:
........................................................... ___________________________
* Pursuant to Tax Code Section 11.48(a), a driver’s license, personal I.D. certicate, or social security number provided in an application for an exemption led with a chief
appraiser is condential and not open to public inspection. The information may not be disclosed to anyone other than an employee of the appraisal office who appraises
property, except as authorized by Tax Code Section 11.48(b).
STEP 4: Property Information
Attach one Schedule A form for each parcel of real property to be exempt.
Attach one Schedule B form listing all personal property to be exempt.
STEP 5: Questions About the School
1. Does anyone other than the owner operate the school? .........................................................
Yes
No
If yes, is the operator the former owner of the property?......................................................
Yes
No
2. Does the school maintain a regular faculty and curriculum? ......................................................
Yes
No
3. Does the school have a regularly organized body of students?....................................................
Yes
No
4. Do classes normally meet at one of the buildings to be exempted? ................................................
Yes
No
STEP 6: Questions About the School’s Finances
1. In the past year has the organization loaned funds to, borrowed funds from, sold property to or bought property from a shareholder,
director or member of the organization or had a shareholder or member sell an interest in the organization for prot? ........
Yes
No
If yes, attach a description of each transaction. For sales, give buyer, seller, price paid, value of the property sold and date
of sale. For loans, give lender, borrower, amount borrowed, interest rate and term of loan. Attach a copy of note, if any.
2. Does the organization operate in such a manner that does not result in the accrual of distributable prots, the distribution
of prots or the realization of any other form of private gain?
.....................................................
Yes
No
STEP 7: Questions About the School’s Bylaws or Charter
Please attach a copy of the charter, bylaws or other documents adopted by the school which govern its affairs and answer the following questions.
1. Does the school use its assets in performing its educational functions or the educational functions of another
educational organization?.................................................................................
Yes
No
2.
Do these documents direct that on the discontinuance of the school, the school’s assets are to be transferred to
the State of Texas, the United States or to an educational, religious, charitable or other similar organization that is qualied
for exemption under Internal Revenue Code Section 501(c)(3), as amended?
........................................
Yes
No
If yes, provide the page and paragraph numbers: Page ___________ Paragraph ___________
STEP 8: Certication and Signature
By signing this application, you designate the property described in the attached Schedules A and B as the property against which the private school
exemption may be claimed in this appraisal district. You certify that the information provided in this application is true and correct to the best of your knowl-
edge and belief.
_____________________________________________________ ____________________________________
Print Name Title
_____________________________________________________ ____________________________________
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.
click to sign
signature
click to edit
Texas Comptroller of Public Accounts
Form
50-119
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 3
50-119 • 04-17/14
Schedule A: Description of Real Property
Complete one Schedule A form for each parcel of real property to be exempt. List only property owned by the organization. Attach all completed schedules
to the application for exemption.
___________________________________________________________________________________________________
Name of Property Owner
____________________________________________ ______________________ ______________ _____________
Address City State Zip Code
____________________________________________________________________ _____________________________
Legal Description (if known) Appraisal District Account Number (if known)
___________________________________________________________________________________________________
Describe the Primary Use of the Property
1. Is this property used exclusively for school purposes? ..........................................................
Yes
No
2. Is this property held for gain, rented or used with a view to prot? .................................................
Yes
No
3. Is this property the organizations state headquarters? ..........................................................
Yes
No
4. Is the property currently under active construction or physical preparation?..........................................
Yes
No
If yes, answer the following questions:
If under construction, when will construction be completed? _______________________________________
If under physical preparation, check which activity the organization has done. (Check all that apply.)
Architectural work
Soil testing
Site improvement work
Engineering
Land clearing activities
Environmental or land use study
5. Is the incomplete improvement designed and intended to be used for a qualied private school purpose? ..................
Yes
No
6.
Is the land on which the improvement is located reasonably necessary for the use of the improvement for the
operation of the qualied private school?.....................................................................
Yes
No
List all other individuals and organizations that used this property in the past year and give the requested information for each.
Name Dates Used Activity Rent Paid, If Any
Continue on additional sheets as needed.
Texas Comptroller of Public Accounts
Form
50-119
For more information, visit our website: comptroller.texas.gov/taxes/property-tax
Page 4
50-119 • 04-17/14
Schedule B: Description of Personal Property
Complete one Schedule B form for all personal property to be exempt. List only property owned by the organization. Continue on additional pages if neces-
sary. Attach completed schedule to the application for exemption.
___________________________________________________________________________________________________
Name of Property Owner
1. Is this property reasonably necessary for operation of the school?.................................................
Yes
No
2. Is this property held for gain?..............................................................................
Yes
No
3. Is this property used exclusively for school purposes? ..........................................................
Yes
No
Item Location