Texas Comptroller of Public Accounts
Form
50-125
Application for Theater 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 property owned by a corporation that used in the operation
of a school for the dramatic arts pursuant to Tax Code Section 11.23(g). This application applies to property owned on Jan. 1 of this year.
To qualify, the corporation must be organized to promote the teaching and study of the dramatic arts, and:
• Be organized as a nonprot corporation as dened by the Texas Non-Prot Corporation Act;
• Is not self-sustaining in any scal year from income other than gifts, grants or donations;
• Is exempt from federal income taxes;
• The school maintains a theater-school program with regular classes for at least four grades; formal textbooks and curriculum; enrollment of 150 or
more students during each of at least two semesters every calendar year; and a faculty substantially all of whom hold degrees in theater arts from an
accredited school of higher education; and
• The school offers apprenticeship or other practical training in theater management and operation for college students or offers similar training for
playwrights, actors and production personnel; and
• More than one-half of each season’s theatrical productions for which admission is charged have signicant literary merit of the character that
contributes to the education programs of secondary school and schools of higher education.
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 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.
ANNUAL APPLICATION REQUIRED: You must apply for this exemption each year you claim entitlement to the exemption.
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 infor
mation 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 tax year for which you are applying for the exemption.
______________________________
Tax Year
STEP 1: Ownership Information
___________________________________________________________________________________________________
Name of Property Owner
___________________________________________________________________________________________________
Mailing Address
_____________________________________________________________________ ___________________________
City, State, ZIP Code Phone (area code and number)
STEP 2: Applicant Information
________________________________________ __________________________ ___________________________
Name of Person Preparing this Application Title Driver’s License, Personal I.D. Certicate
or Social Security Number*
If this application is for property owned by a charitable organization with a federal tax identication number,
that number may be provided in lieu of a driver’s license number, personal identication certicate
number or social security number: ...........................................................
___________________________
* Pursuant to Tax Code Section 11.48(a), a driver’s license, personal I.D. certicate or social security number provided in an application for an exemption led with a chief appraiser
is condential 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).
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
50-125 • 04-17/13
PO BOX 830248 SAN ANTONIO, TX 78283-0248
