Form
Texas Comptroller of Public Accounts
50-117
Schedule AR: Real Property Used as Actual Place of Religious Worship, Clergy Residence or
Endowment Fund Property
Complete one Schedule AR form for each parcel of real property to be exempt. List only property owned by the organization. Attach all completed
schedules to the application for exemption.
___________________________________________________________________________________________________
Name of Property Owner*
_______________________________________________
___________________
______________
_____________
Address
City
State
Zip Code
____________________________________________________________________
_____________________________
Legal Description (if known)
Appraisal District Account Number (if known)
* If owner is state or political subdivision of the state, attach copy of lease agreement.
Type of Property
Actual place of religious worship
1. Is the property currently under construction or physical preparation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
____________________________________
If under construction, when will construction be completed?
If under physical preparation, check which activity the organization has done. (Check all that apply.)
Architectural work
Soil testing
Site improvement work
Engineering
Land clearing activities
Environmental or land use study
2. Is the property primarily used for religious worship? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
3. Are worship services regularly held at the property? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
4. Does any portion of this property produce income? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
If yes, attach a statement describing use of the revenue.
5. Is the property reasonably necessary for religious worship? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Clergy residence
1. Is the property used exclusively as a residence? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
2. Is the property occupied by persons whose principal occupation is to serve in the organization’s clergy? . . . . . . . . . . . . . .
Yes
No
3. Does any portion of this property produce income? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
_____________________________________
4. How much land is used for the residence?
5. Is all of the property reasonably necessary for use as a residence? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
Foreclosure sale property held by endowment fund
1. Was the property acquired by foreclosure to protect a bond or mortgage held by endowment fund and used exclusively
for support of the organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
_______________________________
If yes, what was the date of the foreclosure sale?
Property leased by a school qualified under Tax Code Section 11.21.
Land owned for the purpose of expansion of regular religious worship or construction of a new place of regular worship. Complete Schedule LR.
comptroller.texas.gov/taxes/property-tax
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