Fillable Form 50-147: Application for Allocation of Value (Bexar Appraisal District)

Fill Online, Printable, Fillable, Blank Form 50-147: Application for Allocation of Value (Bexar Appraisal District) Form

Use Fill to complete blank online BEXAR APPRAISAL DISTRICT pdf forms for free. Once completed you can sign your fillable form or send for signing. All forms are printable and downloadable.

Form 50-147: Application for Allocation of Value (Bexar Appraisal District)

On average this form takes 158 minutes to complete

The Form 50-147: Application for Allocation of Value (Bexar Appraisal District) form is 5 pages long and contains:

  • 1 signature
  • 13 check-boxes
  • 623 other fields

Country of origin: US
File type: PDF

Use our library of forms to quickly fill and sign your Bexar Appraisal District forms online.

BROWSE BEXAR APPRAISAL DISTRICT FORMS

Related forms
Fill has a huge library of thousands of forms all set up to be filled in easily and signed.
Fill in your chosen form
Sign the form using our drawing tool
Send to someone else to fill in and sign.
find another form
 
Application for Allocation of Value
Personal Property Used in Interstate Commerce, Commercial Aircraft, Business
Aircraft, Motor Vehicle(s) or Rolling Stock Not Owned or Leased by a Railroad
Form 50-147
___________________________________
Tax Year
_________________________________________________________________________ ___________________________________
Appraisal District’s Name Appraisal District Account Number (if known)
GENERAL INFORMATION: This form is for use in claiming an allocation of value that fairly represents the use in Texas of taxable tangible personal property that is used continually
outside Texas, whether regularly or irregularly, and has taxable situs in Texas (Tax Code Chapter 21).
FILING INSTRUCTIONS: This document and all supporting documentation must be filed with the appraisal district office in the county in which the property is taxable. Do not
file this document with the Texas Comptroller of Public Accounts.
SECTION 1: Property Owner/Applicant
Individual
Partnership
Corporation
Other (specify): ____________________________________________________________
______________________________________________________________________________________________________________
Name of Property Owner
______________________________________________________________________________________________________________
Physical Address, City, State, ZIP Code
_____________________________ ________________________________________________ _____________________________
Primary Phone Number (area code and number) Email Address* Percent Ownership Interest
______________________________________________________________________________________________________________
Applicant’s Mailing Address, City, State, ZIP Code (if different from the address above)
SECTION 2: Authorized Representative
If you are an individual property owner filing this application on your own behalf, skip to Section 3; all other applicants are required to complete Section 2.
Indicate the basis for your authority to represent the property owner in filing this application:
Officer of the company
General Partner of the company
Attorney for the property owner
Agent for tax matters appointed under Tax Code Section 1.111 with completed and signed Form 50-162
Other and explain basis: ___________________________________________________________________________________________
Provide the following information for the individual with the legal authority to act for the property owner in the matter:
______________________________________________________ ______________________________________________________
Name of Authorized Representative Title of Authorized Representative
______________________________________________________ ______________________________________________________
Primary Phone Number (area code and number) Email Address*
______________________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
SECTION 3: Type of Schedules
Schedule 1: Tangible personal property generally (other than watercraft, railroad rolling stock)
Schedule 2: Commercial aircraft
Schedule 3: Business aircraft
Schedule 4: Motor vehicles and non-railroad rolling stock
SECTION 4: Armation and Signature
NOTICE: If you make a false statement on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Section 37.10, Penal Code.
I,
_______________________________________ , swear or affirm that each fact contained in this application, including the schedule attached, is true and correct.
Printed Name of Property Owner or Authorized Representative
______________________________________________________________________ _______________________________
Signature of Property Owner or Authorized Representative Date
* See Government Code Section 552.137 regarding confidentiality of email addresses.
Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division
For additional copies, visit:
comptroller.texas.gov/taxes/property-tax
50-147 • 10-19/6
click to sign
signature
click to edit
Application for Allocation of Value Form 50-147
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
Schedule 1: Tangible Personal Property Generally
Tangible personal property used for a business purpose in Texas and another state or nation is subject to allocation of the portion of the property’s total market value that fairly
reflects its use in Texas.
Type, Make and Model of Item I.D. Number
Other Situs
State(s)
Total Days in Other
Situs States in
Previous Calendar Year
Total Days in Texas in
Previous Calendar Year
Texas Location of
the Property
Continue on additional sheets if needed
Application for Allocation of Value Form 50-147
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3
Schedule 2: Commercial Aircraft
Commercial aircraft means an instrumentality of air commerce that is:
• primarily engaged in the transportation of cargo, passengers or equipment for others for consideration;
• economically employed when it is moving from point to point as a means of transportation; and
• operated by a certificated air carrier.
A certificated air carrier is one engaged in interstate or intrastate commerce under authority of the U.S. Department of Transportation. It does not include business aircraft.
Type, Make and Model of Item I.D. Number
Other Situs
State(s)
Total Number of Revenue
Departures from Texas
Airports in the
Preceding Year
Texas Situs
Continue on additional sheets if needed
Application for Allocation of Value Form 50-147
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4
Schedule 3: Business Aircraft
Business aircraft is used for a business purpose of the owner and is taxable by a taxing unit and used continually outside Texas, whether regularly or irregularly. It does not include
commercial aircraft.
Type, Make and Model of Item I.D. Number
Other Situs
State(s)
Total Number
of Departures from
Texas Locations in the
Preceeding Year
Total Number
of Departures from
All Locations in the
Preceeding Year
Texas Situs
Continue on additional sheets if needed
Application for Allocation of Value Form 50-147
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5
Schedule 4: Motor Vehicle(s) or Rolling Stock Not Owned or Leased by a Railroad
Motor vehicles and non-railroad rolling stock used for a business purpose in Texas and another state or nation are subject to allocation of the portion of the total market value of
the property that fairly reflects its use in Texas.
Type, Make and Model of Item I.D. Number
Other Situs
State(s)
Miles Traveled
in Texas
Total Miles
Traveled
Texas Situs
Continue on additional sheets if needed
Application for Allocation of Value Form 50-147
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6
Important Information
GENERAL INFORMATION: This form is for use in claiming an allocation of value that
fairly represents the use in Texas of taxable tangible personal property that is used
continually outside Texas, whether regularly or irregularly, and has taxable situs in
Texas pursuant to Tax Code Chapter 21.
This form is for allocating value to Texas of:
• tangible personal property generally (including motor vehicles, mobile
equipment, shipping containers, non-railroad rolling stock, etc.) pursuant to
Tax Code Section 21.03;
• commercial aircraft under Tax Code Section 21.05; and
• business aircraft under Tax Code Section 21.055.
Form 50-146, not this form, should be used in claiming an allocation of value
for vessels and other watercraft pursuant to Tax Code Section 21.031.
FILING INSTRUCTIONS: This document and all supporting documentation must
be filed with the appraisal district office in the county in which the property is tax-
able. Do not file this document with the Texas Comptroller of Public Accounts.
Contact information for appraisal district offices may be found on the Comptroller’s
website.
RENDITION OF VALUE: The filing of a rendition of value under Tax Code Chapter 22
is not a condition of qualification for allocation of the value of property used in inter-
state commerce, vessels or other watercraft, commercial aircraft or business aircraft
under Tax Code Section 21.09(e). Tangible personal property used for the production
of income must be rendered, according to the provisions of Tax Code Section 22.01, on
a separate form (50-145). Failure to file a rendition timely or at all will subject the prop-
erty owner to monetary penalties provided by Tax Code Sections 22.28 and 22.29;
however, failure to file a rendition will not disqualify the property from allocation of
value if the property otherwise qualifies and the filing deadlines are met.
APPLICATION DEADLINES: A person claiming an allocation must apply for the
allocation each year the person claims the allocation. A person claiming an allocation
must file a completed allocation application by April 30 and provide the information
required by this form. If the property was not on the appraisal roll in the preceding
year, the deadline for filing the allocation application form is extended to the 30th day
after the date of receipt of the notice of appraised value required by Tax Code Section
25.19(a)(3). For good cause shown, the chief appraiser shall extend the deadline for fil-
ing an allocation application form by written order for a period not to exceed 30 days.
[Tax Code Section 21.09(b)]
LATE APPLICATION, PENALTY AND NOTICE: the chief appraiser shall accept and
approve or deny an application for an allocation of value after the deadline for filing
if the application is filed before the date the appraisal review board approves the
appraisal records. If the application is approved, the property owner is liable to each
taxing unit for a penalty in an amount equal to 10 percent of the difference between
the amount of tax imposed by the taxing unit on the property without the alloca-
tion and the amount of tax imposed on the property with the allocation. The chief
appraiser shall deliver a written notice of imposition of the penalty with an explana-
tion to the property owner. The amount of the penalty shall be added to the tax bill
and the penalty collected at the time and in the manner the collector collects the tax.
The penalty amount constitutes a lien against the property and accrues penalty and
interest in the same manner as a delinquent tax. [Tax Code Section 21.10]
Download
Save PDF to desktop
Email
Email completed PDF
Send for Signing
Email for others to sign
Print
Print document
Choose a Field
Click on a field and
select the person that should complete it
Want to add a signature?
You can add a signature field
and assign it to someone else
to sign
Choose a Field
Click on a field and
select the person that should complete it

Form 50-147: Application for Allocation of Value (Bexar Appraisal District)

This document is locked as it has been sent for signing.

You have successfully completed this document.

Other parties need to complete fields in the document. You will recieve an email notification when the document has been completed by all parties.

This document has been signed by all parties.

Completed 10 February 2021

Message

View Audit Log
Print With Audit Log
Duplicate Document