Texas Comptroller of Public Accounts
Form
50-864
Lessee’s Designation of Agent
Property Tax Matters under Tax Code Section 41.413
GENERAL INSTRUCTIONS: Pursuant to Tax Code Section 41.413(g), this form is for use only by a lessee who is contractually obligated to reimburse the
property owner for taxes imposed on the property to designate a person to act as the lessee’s agent in property tax matters. This designation is required
to be made in the manner provided by Tax Code Section 1.111. An agent designated directly by a lessee under Tax Code Section 41.413 has the same
authority and is subject to the same limitations as an agent designated by a property owner under Tax Code Section 1.111.
Note: A lessee who has been designated previously by the property owner under Tax Code Section 1.111(a) as the property owner’s agent (as
shown by execution of Form 50-162, Appointment of Agent for Property Tax Matters), may not use this form to subsequently designate a person
to act as the lessee’s agent under Tax Code Section 1.111(a-1) for that property.
FILING INSTRUCTIONS: This document must be led with the appraisal district office. The designation does not take effect with an appraisal district or
a taxing unit in that county until a copy of the designation is led with the appraisal district. 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.
SECTION 1: Lessee and Property Owner Information
_____________________________________ ____________________________ ______________________________
Name of Lessee Primary Phone Number (area code and number) Email Address*
___________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
_____________________________________ ____________________________ ______________________________
Name of Property Owner (i.e., Lessor) Primary Phone Number (area code and number) Email Address*
___________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
SECTION 2: Property Identication
Provide the physical or situs address, legal description or appraisal district account number of the property for which an agent is designated to act for you
in property tax matters. A chief appraiser may request additional information to identify the property.
___________________________________________________________________________________________________
Physical Address, City, State, ZIP Code
___________________________________________________________________ ______________________________
Legal Description Appraisal District Account Number
Attach additional sheets providing the appraisal district account number, physical or situs address or legal description for each additional property for which
you wish to designate the agent to act for you in property tax matters.
State the number of additional sheets attached: .............................................. ______________________________
SECTION 3: Agent Designation
The following individual is designated to act as agent for the lessee of the property identied in section 2 in property tax matters pursuant to Tax Code
Section 41.413(g) (only one individual’s name is permitted).
_____________________________________ ____________________________ ______________________________
Name of A
gent Primary Phone Number (area code and number) Email Address*
___________________________________________________________________________________________________
Mailing Address, City, State, ZIP 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:
comptroller.texas.gov/taxes/property-tax
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