P r o p e r t y T a x
Military Property Owner’s Request for
Form 50-305
Waiver of Delinquent Penalty and Interest
_____________________________________________________________________
___________________________
County Tax Office or Appraisal District’s Name
Phone (area code and number)
___________________________________________________________________________________________________
Address
This document must be filed with the tax office or appraisal district in the county in which your property is located. Do not file this document
with the office of the Texas Comptroller of Public Accounts. Location and address information for the county tax assessor-collector’s office in
your county may be found at Location and address information for the appraisal
district office in your county may be found at
GENERAL INSTRUCTIONS: Military personnel serving on active military duty during a war or national emergency may pay delinquent property taxes on
property in which the person owns an interest without paying additional penalty or accrued interest. Pursuant to Tax Code Section 31.02, delinquent taxes
become due 60 days after the date on which the earliest of the following occurs:
• Discharge from active military service;
• Return to the state for more than 10 days;
• Return to non-active duty status in the reserves; or
• When the war or national emergency ends.
For the purposes of Tax Code Section 31.02, 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 Employment and Reemployment Rights Act of 1994 (38 U.S.C. Section
4301 et seq.), as amended.
Upon approval of the waiver request, the applicant will have 60 days to pay the property taxes on the property for which the waiver was granted. Failure to
pay within the 60-day period results in the accrual of penalty and interest for the entire delinquency.
WHERE TO FILE: This form must be filed with either the county tax assessor-collector’s office or the appraisal district office in the county in which the property
is located. Location and address information for the county tax assessor-collector’s office may be found at
directory/tac/. Location and address information for the appraisal district office may be found at
State the Year for Which You are Applying
___________________
Tax Year
STEP 1: Ownership Information
___________________________________________________________________________________________________
Name of Property Owner
___________________________________________________________________________________________________
Mailing Address
_____________________________________________________________________
___________________________
City, State, ZIP Code
Phone (area code and number)
STEP 2: Property Information
___________________________________________________________________________________________________
Address, City, State, ZIP Code
___________________________________________________________________________________________________
Legal Description (may attach copy of delinquent tax bill)
________________________________________________
________________________________________________
Appraisal District Account Number
Date Property Acquired
____________
____________________________________________________________________________________
Percent of Ownership
If less than 100 percent, please list other owners
If the property was acquired after the date of transfer out of Texas, the property was acquired by:
Gift
Devise
Inheritance
The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax
For more information, visit our website:
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.
50-305 • 10-13/2