Propert y Ta x
Form 50-285
Lessee’s Affidavit of Primary Non Income
Producing Vehicle Use
______________________________________________________________________ ___________________________
Appraisal District Name Year
Section 11.252, Tax Code, provides that a vehicle is used primarily for non-income producing activities when 50 percent or more of the total mileage for a
12-month period was for non-income producing purposes.
For the owner of a vehicle leased for personal use, this affidavit must be completed by the person leasing the vehicle. This document must then
be retained by the owner of the leased vehicle and made available to the appraisal district, on request, for copying or inspection.
STEP 1: Provide Data About the Leased Vehicle
Your lease agreement or title should provide you with the information about your leased automobile required by Step 1.
______________________________________________________________________ ___________________________
Vehicle Identication Number Year
_________________ ________________ __________________ ____________________ _____________________
Make Body Style Model Empty Weight* Lease Date
___________________________________________________________________________________________________
Owner Name and Address
_________________________________________________________ _________________________________________
Lessee Name Driver’s License Number or Personal Identication Number.
†
STEP 2: Provide Information About Your Home Address
If you do not have a street address, please provide your mailing address.
___________________________________________________________________________________________________
Lessee Street or Mailing Address
_________________________ __________________ ____________________ ______________________________
City State ZIP Code County Name
STEP 3: Provide Information If Your Vehicle is Not at Home Address
If the vehicle is usually located at an address other than the home address you provided in Step 2, or if the address provided in Step 2 is a post office box
or rural route, provide the physical address at which the vehicle is primarily located.
___________________________________________________________________________________________________
Vehicle Street Address
_________________________ __________________ ____________________ ______________________________
City State ZIP Code County Name
STEP 4: Notary
Notarization by the person leasing the vehicle.
I swear and affirm that I will not hold the vehicle for the production of income. The above described leased vehicle is used primarily for activities that do
not produce income. I affirm that each item stated above is true and correct and I understand that if at any time this affidavit becomes inaccurate, I must
notify the person from whom I leased the vehicle.
_____________________________________________________
Lessee Signature
Subscribed and sworn before me this _____________ day of ____________________________, 20_________.
_____________________________________________________
Notary Public, State of Texas
* If the empty weight of the leased vehicle exceeds 9,000 pounds, the vehicle does not qualify for this exemption.
†
You are required to give us this information on this form, in order to perform tax related functions for this office. Section 11.43 of the Tax Code authorizes this office to request
this information to determine tax compliance. The chief appraiser is required to keep the information condential and not open to public inspection, except to appraisal office
employees who appraise property and as authorized by Section 11.48(b), Tax Code.
If you make a false statement on this form, you could be found guilty of a class A misdemeanor or state jail felony under Section 37.10, Penal Code.
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:
www.window.state.tx.us/taxinfo/proptax
50-285 • 01-12/2
