Texas Comptroller of Public Accounts
Form
50-117
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
50-117 • 03-17/14
Application for Religious Organization
Property Tax Exemption
____________________________________________________________________ _____________________________
Appraisal District’s Name Phone (area code and number)
_______________________________________________ ___________________ ______________ _____________
Address City State Zip Code
GENERAL INSTRUCTIONS: This application applies to property that is owned or leased by an organization that qualies as a religious organization
pursuant to Tax Code Section 11.20. This application applies to property you own or lease from a political subdivision of the state on Jan. 1 of this year or
acquired during this year.
Such property qualies for an exemption under Tax Code Section 11.20(h) if the property:
Is used primarily as a place of regular religious worship and is reasonably necessary for engaging in religious worship; or
Meets the qualications of Tax Code Section 11.20(a)(5) as real property consisting of an incomplete improvement that is under active construction
and is intended to be used as a place of regular religious worship.
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. You must reapply if the chief appraiser requires you to
do so, or if 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 right to
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: Organization Information
___________________________________________________________________________________________________
Name of Organization
___________________________________________________________________________________________________
Mailing Address
______________________________ ____________________ _________________ __________________________
City State ZIP Code Phone (area code and number)
Organization is a (check one):
Partnership
Corporation
Other (specify): ________________________________________________________
BEXAR APPRAISAL DISTRICT
210-224-2432
PO BOX 830248
SAN ANTONIO
TEXAS
78283-0248
Texas Comptroller of Public Accounts
Form
50-117
For more information, visit our website: comptroller.texas.gov/taxes/prop ert y-tax
Page 2
50-117 • 03-17/14
STEP 2: 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 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 3: Property Information
Attach one Schedule AR form for each parcel of real property to be exempt.
Attach one Schedule BR form listing all personal property to be exempt.
Attach one Schedule LR form for each parcel of land to be exempt.
STEP 4: Questions About the Organization
Attach a copy of the charter, bylaws or other documents adopted by the organization which govern its affairs.
1. Is the organization organized and operated primarily for the purpose of engaging in religious
worship or promoting the spiritual development or well-being of individuals? ........................................
Yes
No
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
3.
Does the organization use its assets in performing its religious functions or the religious
functions of another religious organization? ..................................................................
Yes
No
4.
Does the organizations charter, bylaws, or other regulation adopted by the organization direct that on the
discontinuance of the organization, the organizations 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, give the page and paragraph numbers. Page ________ Paragraph ________
STEP 5: Certication and Signature
By signing this application, you designate the property described in the attached Schedules AR, BR and LR, if applicable, as the property against which
the exemption for religious organizations may be claimed in the appraisal district. You certify that the information provided in this application is true and
correct to the best of your knowledge 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
50-117
For more information, visit our website: comptroller.texas.gov/taxes/prop ert y-tax
Page 3
50-117 • 03-17/14
Schedule AR: Real Property Used as Actual Place of Religious Worship, Clergy Residence or
Endowment Fund Property
Complete one Schedule AR 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)
* If owner is state or political subdivision of the state, attach copy of lease agreement.
Type of Property
Actual place of religious worship
1.
Is the property currently under construction or physical preparation? ..........................................
Yes
No
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
2. Is the property primarily used for religious worship? .......................................................
Yes
No
3. Are worship services regularly held at the property? .......................................................
Yes
No
4.
Does any portion of this property produce income? ........................................................
Yes
No
5. Is the property reasonably necessary for religious worship? .................................................
Yes
No
Clergy residence
1. Is the property used exclusively as a residence? ..........................................................
Yes
No
2. Is the property occupied by persons whose principal occupation is to serve in the organization’s clergy? ..............
Yes
No
3. Does any portion of this property produce income? ........................................................
Yes
No
4.
How much land is used for the residence? _____________________________________
5. Is all of the property reasonably necessary for use as a residence? ...........................................
Yes
No
Foreclosure sale property held by endowment fund
1.
Was the property acquired by foreclosure to protect a bond or mortgage held by endowment fund and used exclusively
for support of the organization? .......................................................................
Yes
No
If yes, what was the date of the foreclosure sale?
_______________________________
Property leased by a school qualied under Tax Code Section 11.21.
Land owned for the purpose of expansion of regular religious worship or construction of a new place of regular worship. Complete Schedule LR.
If yes, attach a statement describing use of the revenue.
Texas Comptroller of Public Accounts
Form
50-117
For more information, visit our website: comptroller.texas.gov/taxes/prop ert y-tax
Page 4
50-117 • 03-17/14
Schedule BR: Personal Property Used at Actual Place of Religious Worship or Clergy Residence
Complete one Schedule BR form for all personal property to be exempt. List only property owned by the organization that is reasonably necessary for
worship at the place of religious worship or for use at a residence for a clergy member. Continue on additional pages if necessary. Attach completed
schedule to the application for exemption.
___________________________________________________________________________________________________
Name of Property Owner*
____________________________________________________________________ _____________________________
Legal Description (if known) Appraisal District Account Number (if known)
* If owner is state or political subdivision of the state, attach copy of lease agreement.
Item Location
Texas Comptroller of Public Accounts
Form
50-117
For more information, visit our website: comptroller.texas.gov/taxes/prop ert y-tax
Page 5
50-117 • 03-17/14
Schedule LR: Land Owned for the Purpose of Expansion of Regular Religious Worship
or Construction of a New Place of Regular Worship
Complete one Schedule LR form for each parcel of land 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)
______________________________________
Tract Size or Acreage Amount
Tax Code Section 11.20(a)(6) provides that land owned by the religious organization for the purpose of expansion of a place of regular religious worship
or construction of a new place of regular religious worship may be exempt. Subsection (j) provides that a tract of land contiguous to the tract of land on
which the religious organizations place of regular religious worship is located may be exempt for no more than six years. A tract of land not contiguous to
the tract of land on which the religious organization’s place of regular religious worship is located may be exempt for no more than three years. A tract is
contiguous with another tract of land if the tracts are divided only by a road, railroad track, river or stream.
Statement of Expansion or Construction:
The above described land owned by this religious organization will be used for the purpose of expanding the current place of regular religious worship or
for the construction of a new place of regular religious worship. The land does not produce revenue for this religious organization.
I certify that this statement is true and correct to the best of my knowledge 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