Texas Comptroller of Public Accounts
Form
50-123
Exemption Application for Solar or Wind-Powered
Energy Devices
GENERAL INSTRUCTIONS: This application is for use in claiming an exemption from taxation for the installation or construction of solar and wind-
powered energy devices pursuant to Tax Code Section 11.27. This exemption applies to solar and wind-powered energy devices that are primarily for the
production and distribution of energy for on-site use. This application covers property owned on Jan. 1 of this year. You must furnish all information and
documentation required by this application in order to receive a property tax exemption.
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.
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 before May 1 if and when your qualication 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
fr
om 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.
STEP 1: Property Owner/Applicant
The applicant is the following type of property owner:
Applicant’s mailing address (if different from the physical address provided above):
_____________________________________________________________________ ___________________________
Appraisal District’s Name Phone (area code and number)
___________________________________________________________________________________________________
Street Address, City, State, ZIP Code
State the tax year for which you are applying for the exemption.
________________________________________
Tax Year
Individual
Married Couple*
Partnership
Corporation
Other (specify): ___________________________________
_______________________________________________________________ __________________________________
Name of Property Owner Driver’s License, Personal ID Certicate
Social Security Number,** Federal Tax ID Number
______________________________ ___________________ __________________ ______________ ___________
Physical Address City County State ZIP Code
______________________________ _________________________________________________ _______________%
Primary Phone Number (area code and number) Email Address*** Percent Ownership Interest
______________________________ ___________________ __________________ ______________ ___________
Address City County State ZIP Code
Place an “X” or check mark in the box if the ownership interest identied above is less than 100 percent (100%) in the property for which you are
claiming the exemption. Provide on a separate sheet the following information for each additional individual or entity who has an ownership interest
in the property: property owner’s name; driver’s license, personal ID certicate, social security number or federal tax ID number; primary phone
number; mailing address; and percentage (%) of ownership interest in the property. Under Tax Code Section 11.41(a), if the applicant is not the sole
owner of the property to which the exemption applies, the exemption shall be multiplied by a fraction, the numerator of which is the value of the
property interest the applicant owns and the denominator of which is the value of the property.
If you are an individual propert
y owner or married couple ling this application on your own behalf, skip Step 2 and go to Step 3;
all other applicants are
required to complete Step 2.
* If the applicant for this exemption is a married couple, the spouse identied in this application as the property owner may be treated as the owner of 100 percent (100%) of the
community property under Tax Code Section 11.41(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
50-123 • 04-17/14
PO BOX 830248 SAN ANTONIO, TX 78283-0248
