Texas Comptroller of Public Accounts
Form
50-168
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/taxinfo/proptax
50-168 • 08-16/6
Application for Recreational, Park, and Scenic Land
____________________________________________________________________ _____________________________
Appraisal District’s Name Phone (area code and number)
_____________________________________ ________________ ________________ __________ ____________
Address City County State Zip Code
_____________________________________
Appraisal District’s Website Address
GENERAL INFORMATION: This application is for use in requesting special appraisal for restricted use recreational, park or scenic land under Tax Code
Chapter 23, Sections 23.81-23.87 (Subchapter F). You are entitled to have land you own appraised under Subchapter F for the tax year for which you are
applying if you meet all six of the following conditions.
1. You own the property on Jan. 1.
2. The property is at least ve acres in size.
3. Its use is restricted by deed for at least 10 years as recreational, park or scenic land as provided by Subchapter F.
4. The use of the land does not result in any form of private gain.
5. The property has been devoted exclusively for use as recreational, park or scenic land for the preceding year.
6. You are using and intend to use the property exclusively as recreational, park, or scenic land in the current year.
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 qualications for special appraisal 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 comptroller.texas.gov/taxinfo/proptax.
APPLICATION DEADLINES: The completed application and supporting documents must be submitted to the appraisal district between Jan. 1 and April
30 of the tax year for which you request the special appraisal. For good cause shown, the chief appraiser may extend the deadline for ling the application
by written order for a single period not to exceed 60 days. The chief appraiser may disapprove the application and request additional information. If the
chief appraiser requests additional information from you, the information must be furnished within 30 days after the date of the request or the application is
denied. For good cause shown, the chief appraiser may extend the deadline for furnishing the information by written order for a single 15-day period. If the
chief appraiser denies the application, you may protest that determination to the county appraisal review board under Tax Code Chapter 41.
DUTY TO NOTIFY: Once restricted use appraisal for recreational, park, or scenic land is allowed, an application does not have to be led annually during
the term of the deed restriction unless the ownership of the land changes or eligibility for the appraisal ends. The chief appraiser may require a new
application to be led to conrm that the land is currently eligible for the special appraisal by sending written notice and an application form. If eligibility for
the restricted use appraisal ends, the property owner must notify the appraisal office in writing before May 1 after the eligibility ends. If the deed restriction
on recreational, park or scenic land receiving special appraisal expires or the property is diverted to a use other than recreational, park or scenic land, a
rollback in taxes and interest will be imposed on the property for each of the ve years preceding the year the change of use occurs or the deed restriction
expires. If the deed restriction is violated by using the property for other than recreational, park or scenic land before the restriction expires, a penalty is
imposed for the year the violation occurred.
Tax Year for Application
___________________
Tax Year
Did the applicant own the property that is the subject of this application on Jan. 1 of the tax year? ..........................
Yes
No
STEP 1: Property Owner/Applicant
The applicant is the following type of property owner:
Individual
Partnership
Corporation
Other (specify): ___________________________________________
___________________________________________________________________________________________________
Name of Property Owner
_____________________________________ ________________ ________________ __________ ____________
Physical Address City County State Zip Code
_____________________________________ ____________________________________________________________
Primary Phone Number (area code and number) Email Address*
