50-286
(Rev. 9/03/1)
LESSOR’S APPLICATION
Year
FOR PERSONAL USE LEASE AUTOMOBILE EXEMPTIONS
Appraisal district name
Phone (area code and number)
Address
This application is for an automobile you leased to another person on or after January 2, 2001 and you owned and leased
to another person on January 1 of this year. You must file the completed form between January 1 and no later than April
30 of this year. Be sure to attach any additional documents requested. You must apply for this exemption every year. This
exemption will not be automatically renewed.
Name of Owner (Leasing Company)
Phone (area code and number)
Step 1:
Name and
address of
Present mailing address
owner
(Lease
City, town or post office, state, ZIP code
Company)
Name & Title of person preparing this application
Driver’s License, Personal I.D. Certificate, or Social Security Number*:
Name of Lessee
Phone (area code and number)
Step 2:
Name and
address of
Present mailing address
lessee
vehicle ID,
City, town or post office, state, ZIP code
County
vehicle
physical
location and
Vehicle Identification Number
Year
Make
Body Style Type
other required
information or
Model
Weight***
Lease Date
attach
Schedule A
list of leased
Address where vehicle is kept
City, town or post office, state, ZIP code
County
vehicles, see
page 2.**
Has the lessee signed an affidavit designating the vehicle as not held for income production and
not used for the production of income? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Has the property owner maintained the lessee’s affidavit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
For Appraisal District Use
County
School
City
Special District
Other Taxing Units
Other Taxing Units
I certify the information on this document and any information attached is true and correct to the best of my knowledge and belief.
Signature of Person Authorized to Sign for Lease Company
Date
If you make a false statement on this form, 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 information
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.
** Or a format/form with all required information from Step 2, which has received substantial compliance approval from the comptroller.
This information may be submitted electronically if the appraisal district agrees.
*** If vehicle empty weight exceeds 9,000 pounds, the vehicle does not qualify for this exemption.
NOTE: Section 11.252, Tax Code, provides that a vehicle is used primarily for non-income producing activities when 50 percent or more of
the total mileage for a 12 month period was for non-income producing purposes, and the lessee files an affidavit of personal use with the
leasing company.