If you make a false statement on this form, you could be guilty of a
C
lass A misdemeanor or a state jail felony unde
r
Texas Penal
C
ode
S
ection 37.10
.
C
ollector’s Use
:
Waiver approved _____ / _____ / _____ or denied _____ / _____ / _____
Propert
y
owner notified: _____ / _____ / ____
_
Taxing units notified: _____
/
_____
/
____
_
Delinquent tax attorney notified: _____
/
_____
/
____
_
Ste
p
1
:
Pro
ert
owner
s nam
e
an
d
a
dd
res
s
C
urrent mailin
g
address
(
number and street
)
:
C
it
y
, State
:
ZIP
code
+ 4
:
S
tep 2
:
D
escr
ib
e
the
p
ro
p
ert
y
Property Tax Code Section 31.02
g
rants military personnel 60 days to pay their property taxes without penalty and interest from
the earliest date of the followin
g
four dates: dischar
g
e from active military service, return to the state for more than 10 days, return
to non-active duty status in the reserves or the war or national emer
g
ency ends. If this applies to you, please complete this form
and return to the collectin
g
office named above. The collector will notify you about the decision on your request and if the wavie
r
is
g
ranted. You will receive a refund of the penalty and interest if you paid that amount and then receive the waiver. Failure to pay
within the 60-day period results in the accrual of penalty and interest for the entire delinquency. See the back of this pa
g
e fo
r
S
ection 31.02.
MILITARY PROPERTY OWNER’S REQUEST FOR WAIVER OF DELINQUENT PENALTY AND INTEREST
(SEE INSTRUCTIONS ON PAGE 2 FOR ADDITIONAL INFORMATION)
Add
r
ess
C
ounty tax office, taxin
g
unit, or appraisal district
(
name
)
:
Ph
o
n
e
(area code and number
)
50-305
(
7-03
)
P
roperty
d
escr
i
pt
i
on
(
may attach copy of delinquent tax bill
):
P
ropert
y
account number: ____________________________
_
D
ate propert
y
acquired: ____________________________
_
I
f propert
y
was acquired after date of transfer out of Texas, propert
y
was acquired b
y
gift, devise or inheritance.
(
Check if a
pp
licable.
)
P
ercent o
f
ownership in property: _________
%
I
f less than 100 percent, name of other owner
(
s
):
_____________________________________________________________________________________
_____________________________________________________________________________________
P
ropert
y
owner
s name
:
Pho
n
e
(
area code and number
)
:
S
tep 3
:
Military dut
y
r
e
t
u
r
n
A
rmed
f
orces served: _________________________________________________________________
_
A
ttach a copy of active military duty service and transfer order
.
P
lease provide the followin
g
dates. State N/A if not applicable
.
D
ischar
g
e from active military service: _____ / _____ / ____
_
R
eturn to the state: _____
/
_____
/
____
_
R
eturn to non-active dut
y
status in the reserves: _____ / _____ / ____
_
War or national emer
g
ency ends: _____ / _____ / ____
_
S
tep 4
:
Si
g
nature o
f
p
ro
p
ert
y
o
w
ner
A
uthorized signatur
e
Date of re
q
uest: _____ / _____ / ____
_
I certi
f
y the in
f
ormation in this document and any in
f
ormation attached is true and correct to the best o
f
my knowled
g
e
and belief.
Harris County Tax Office 713-368-2100
Attn: Customer Service Dept., 1001 Preston, Rm 100-02 Houston, Texas 77002
713-274-8100
5
0-305
(
7-03
)
bac
k
S
ec. 31.02. Delin
q
uenc
y
Date
.
(
a
)
Except as provided by
S
ubsection
(
b
)
of this section and by
S
ections 31.03 and 31.04 of this code, taxes are
due on receipt o
f
the tax bill and are delinquent i
f
not paid be
f
ore February 1 o
f
the year
f
ollowin
g
the year in which
i
mposed.
(b) An eligible person serving on active duty in any branch of the United States armed forces during a war or national
emergency declared in accordance with federal law may pay delinquent property taxes on property in which the per
-
son owns an
y
interest without penalt
y
or interest no later than the 60th da
y
after the date on which the earliest of the
f
ollowin
g
occurs
:
(
1
)
the person is dischar
g
ed from active military service;
(
2
)
the person returns to the state for more than 10 days;
(
3
)
the person returns to non-active duty status in the reserves; or
(4) the war or national emergency ends
.
(c) “Eligible person” means a person on active military duty in this state who was transferred out of this state as
a result of a war or national emer
g
ency declared in accordance with federal law or a person in the reserve forces
w
ho was placed on active military duty and trans
f
erred out o
f
this state as a result o
f
a war or national emer
g
ency
dec
l
a
r
ed
in
acco
r
da
n
ce
with
fede
r
a
l l
a
w
.
(d) A person eligible under Subsection (b) or any co-owner of property that is owned by an eligible person may
notif
y
the count
y
tax assessor or collector or central appraisal district for the count
y
in which the propert
y
is locat
-
ed of the person’s eligibility for exemption under Subsection (b). The county tax assessor or collector or central
appraisal district shall provide the forms necessary for those individuals giving notice under this subsection. If the
notice is timely
g
iven, a taxin
g
unit in the county may not brin
g
suit for delinquent taxes for the tax year in which the
notice is
g
iven. Failure to
f
ile a notice does not a
ff
ect eli
g
ibility
f
or the waiver o
f
penalties and interest
.
(
e
)
O
n verification that notice was properly filed under
S
ubsection
(
d
)
, a suit for delinquent taxes must be abated
w
ithout cost to the defendant. The exemptions provided for under this section shall immediately stop all actions
against eligible persons until the person’s eligibility expires as provided in Subsection (b)
.
(f) This section applies only to property in which the person eligible for the exemption owned an interest on the
date the person was transferred out of this state as described b
y
S
ubsection
(
c
)
or in which the person acquired the
i
nterest by
g
i
f
t, devise or inheritance a
f
ter that date
.
(g)
For the purposes of this section, a person is considered to be on active military duty if the person is covered
by the Soldiers’ and Sailors’ Civil Relief Act of 1940 (50 App. U.S.C. Section 501 et seq.) or the Uniformed Services
E
mployment and Reemployment Rights Act of 1994 (38 U.S.C. Section 4301 et seq.), as amended
.