Texas Comptroller of Public Accounts
Form
50-126
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
Tax Deferral Affidavit
Age 65 or Older or Disabled Homeowner
____________________________________________________________________ ____________________________
Appraisal District Name Phone (area code and number)
____________________________________________________________________ ____________________________
Appraisal District Address Appraisal District Website Address
GENERAL INSTRUCTIONS: This affidavit is used to obtain a tax deferral on the collection of residence homestead taxes pursuant to Tax Code Section
33.06. Homeowners seeking a deferral or surviving spouses seeking to continue a deferral should complete the appropriate affidavit below.
FILING INSTRUCTIONS: This affidavit must be led with the appraisal district office in the 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.
PENALTIES AND INTEREST: A tax lien remains on the property and continues to accrue at an annual 5 percent interest rate during the deferral period.
Penalties and interest for delinquent taxes incurred before the date the deferral affidavit is led are preserved.
NOTICE: Your property may still be subject to collection or foreclosure actions arising from other debts or liens including, but not limited to, mortgages or
home loans. The services of a competent professional should be sought to obtain assurance or guidance regarding your individual situation.
SECTION 1: Adavit by Homeowner
State of Texas
County of ______________________________________
Before me, the undersigned authority, personally appeared _________________________________________, who, being by me duly sworn,
deposed as follows:
1.
My name is
___________________________________ . I am of sound mind, capable of making this affidavit and personally acquainted with
the facts stated in this affidavit.
2. I am (check one):
Age 65 or older
Disabled (as dened by Tax Code Section 11.13(m))
Disabled veteran (as qualied under Tax Code Section 11.22)
Unmarried surviving spouse (as qualied under Tax Code Section 11.22)
Surviving child (as qualied under Tax Code Section 11.22) younger than 18 years of age and unmarried
(If the surviving child is a minor, the guardian of the minor shall execute the affidavit on the minor’s behalf.)
3. I own and occupy as my residence homestead, the following property:
_________________________________________________________________________________________________
Street Address or Legal Description of Residence Homestead Property
4. The facts contained in this affidavit are true and correct.
Name of Affiant
Name of Affiant