50-248 (Rev. 8-03/6)
[11.31 Rule 9.415]
APPLICATION FOR POLLUTION CONTROL PROPERTY TAX EXEMPTION
YEAR
Appraisal district name
Phone (area code and number)
Address
This application covers property you owned on January 1 of this year and that was acquired, constructed or installed after January 1, 1994. You
must file the completed form between January 1 and April 30 of this year. Be sure to attach any additional documents requested. If the chief
appraiser grants the exemption, you do not need to reapply annually, but you must reapply if the chief appraiser requires you to do so, or if you
want the exemption to apply to property not listed in this application. You must notify the chief appraiser in writing before May 1 if and when your
right to this exemption ends. Return the completed form to the address above.
Step 1:
Owner’s name
Present mailing address
Owner’s
name and
City, town or post office, state, ZIP code
Phone (area code and number)
address
Name of person preparing this application
Driver’s License, Personal I.D. Certificate, or
Title
Social Security Number*:
Describe the property on which the pollution control facility, device or method is installed. (Street address, legal description or the
Step 2:
appraisal district’s parcel identification or account number)
Describe the
property
Briefly describe the “facility, device or method” to be exempted.
Step 3:
Please attach the use determination issued for the property by the Texas Commission on Environment Quality (TCEQ), if you
have the use determination when you file this application.
Attach
Check if you have attached the property’s TCEQ use determination. Yes
No
document
If you checked “no,” see “Additional Information” below.
Step 4:
(A) Is the pollution control property’s owner in the business of manufacturing, producing or providing
Yes
No
a product or service that prevents, monitors, reduces or controls air, water, or land pollution? .........
Answer the
following
(B) Is the property to be exempted used wholly or partly to control air, water or land pollution? ............... Yes
No
questions
(C) Is the property to be exempted used for residential purposes? ............................................................. Yes
No
about the
property
(D) Is the property to be exempted used for scenic, park, or recreational purposes as defined
Yes
No
by Tax Code Section 23.81? ...................................................................................................................
(E) Is the property to be exempted a motor vehicle? ................................................................................... Yes
No
(F) When was the property to be exempted acquired? Date ___________________
(G) If you constructed the property, when was construction completed?
Date ___________________
If construction is not completed, give the date construction began (date ___________________ ) , the date
construction is expected to be completed (date __________________ ) , and the percent complete on
January 1 of this year ( ________ %).
Yes
No
(H) Is the property to be exempted subject to a tax abatement agreement? .............................................
Yes
No
(1) If yes, was the agreement executed before January 1, 1994? ........................................................
(2) If the answer to (H) (1) was yes, please attach the applicable abatement agreement.
(I) Is the property to be exempted installed to wholly or partly meet or exceed laws, rules or
regulations adopted by the federal, state or local environmental protection agency to
Yes
No
control, monitor, reduce, or prevent pollution? ......................................................................................
(J) What cost amount did you submit for this property to the TCEQ? $ ______________________________________.
I certify that the information in this document and any attachments is true and correct to the best of my knowledge and belief.
Step 5:
Sign the
Authorized signature
Date
application
If you make a false statement on this application, you could be found guilty of a Class A misdemeanor or a state jail
felony under Texas Penal Code Section 37.10.
* 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 infor-
mation confidential and not open to public inspection, except to appraisal office employees who appraise property and as authorized by
Section 11.48(b), Tax Code.
The law requires you to file with your chief appraiser a use determination, which is conclusive evidence of the property’s use. If you
Additional
cannot file your determination before the chief appraiser acts on exemption applications, the chief appraiser may deny the
Information
application because you have not proved you qualify, or the chief appraiser may ask for additional information to prove you
qualify. You may protest a denial to the appraisal review board.