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, Taxing Unit or Appraisal District (name)
Phone (area code and number)
___________________________________________________________________________________________________
Address
Tax Code Section 31.02 grants military personnel serving on active duty during a war or national emergency 60 days to pay their property taxes without penalty
and interest from the earliest date of the following four dates: discharge from active military service, return to the state for more than 10 days, return to non-active
duty status in the reserves or the war or national emergency ends. If this applies to you, please complete this form and return to the collecting office named
above. The collector will notify you about the decision on your request and if the wavier is granted. You will receive a refund of the penalty and interest if you paid
that amount and then receive the waiver. Failure to pay within the 60-day period results in the accrual of penalty and interest for the entire delinquency. For the
purposes of 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.
STEP 1: Property Owner’s Name and Address
_____________________________________________
_______________________________________________
Property Owner’s Name
Current Mailing Address (number and street)
_____________________________________________
_______________________________________________
City, State, ZIP Code
Phone (area code and number)
STEP 2: Describe the Property
___________________________________________________________________________________________________
Property Description (may attach copy of delinquent tax bill)
_____________________________________________
_______________________________________________
Property Account Number
Date Property Acquired
If property was acquired after date of transfer out of Texas, property was acquired by
gift,
devise or
inheritance. (Check if applicable.)
___________________
_____________________________________________________________________________
Percent of Ownership in Property
If less than 100 percent, name of other owner(s)
STEP 3: Military Duty Return
___________________________________________________________________________________________________
Armed Forces Served (Attach a copy of active military duty service and transfer order.)
Please provide the following dates. State N/A if not applicable.
____
____
____
Discharge from active military service:
/
/
____
____
____
Return to the state:
/
/
____
____
____
Return to non-active duty status in the reserves:
/
/
____
____
____
War or national emergency ends:
/
/
STEP 4: Signature of Property Owner
By signing this request, you certify the information in this document and any information attached is true and correct to the best of your knowledge and belief.
________________________________________________
_______________________________
Authorized Signature
Date
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 Section 37.10,
Penal Code.
Collector’s Use:
Waiver approved
____/____/____ or denied
____/____/____
Property owner notified: ____/____/____
Taxing units notified ____/____/____
Delinquent tax attorney notified: ____/____/____
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 • 10-11/1