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
50-126 • 11-17/9
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: Adavit 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 dened by Tax Code Section 11.13(m))

Disabled veteran (as qualied under Tax Code Section 11.22)

Unmarried surviving spouse (as qualied under Tax Code Section 11.22)

Surviving child (as qualied 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 minors 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
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
50-126 • 11-17/9
SECTION 1: Adavit by Homeowner (continued)
5. I hereby exercise my right under Tax Code Section 33.06 to defer collection of a tax on the residence homestead property described above until such
time as this property ceases to be my residence homestead. I understand a tax lien remains on the property and interest continues to accrue during the
period collection of taxes is deferred under Tax Code Section 33.06
Signed on this
______ day of ________________________ , ________
__________________________________________________ _________________
Signature of Affiant Date of Birth
SUBSCRIBED AND SWORN TO before me this the
______ day of ________________________ , ________
____________________________________________
Notary Public, State of Texas
____________________________________________
My Commission Expires
____________________________________________
Notary’s Printed Name
If you make a false statement on this affidavit, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
SECTION 2: Adavit by Surviving Spouse Continuing Tax Deferral
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 the surviving spouse of ________________________________________ who died on ____________________________.
I was 55 years of age or older at the time of my spouse’s death.
3. The following property was my residence homestead and the residence homestead of my deceased spouse at the time of my spouse’s death:
________________________________________________________________________________________________ .
My spouse qualied for and the collection of taxes has been deferred since before my spouses death under Tax Code Section 33.06. I wish to continue
this deferral.
4. The facts contained in this affidavit are true and correct.
Name of Affiant
Name of Affiant
Name of Deceased Spouse Date of Death
Street Address or Legal Description of Residence Homestead Property
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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
50-126 • 11-17/9
SECTION 2: Adavit by Surviving Spouse Continuing Tax Deferral (continued)
5. I hereby exercise my right under Tax Code Section 33.06 to continue to defer collection of a tax on the residence homestead property described above
until such time as this property ceases to be my residence homestead. I understand a tax lien remains on the property and interest continues to accrue
during the period collection of taxes is deferred under Tax Code Section 33.06.
Signed on this
______ day of ________________________ , ________
__________________________________________________ _________________
Signature of Affiant Date of Birth
SUBSCRIBED AND SWORN TO before me this the
______ day of ________________________ , ________
____________________________________________
Notary Public, State of Texas
____________________________________________
My Commission Expires
____________________________________________
Notary’s Printed Name
If you make a false statement on this affidavit, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
click to sign
signature
click to edit