Form
Texas Comptroller of Public Accounts
50-117
Schedule LR: Land Owned for the Purpose of Expansion of Regular Religious Worship
or Construction of a New Place of Regular Worship
Complete one Schedule LR form for each parcel of land 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)
______________________________________
Tract Size or Acreage Amount
Tax Code Section 11.20(a)(6) provides that land owned by the religious organization for the purpose of expansion of a place of regular religious worship
or construction of a new place of regular religious worship may be exempt. Subsection (j) provides that a tract of land contiguous to the tract of land on
which the religious organization’s place of regular religious worship is located may be exempt for no more than six years. A tract of land not contiguous to
the tract of land on which the religious organization’s place of regular religious worship is located may be exempt for no more than three years. A tract is
contiguous with another tract of land if the tracts are divided only by a road, railroad track, river or stream.
Statement of Expansion or Construction:
The above described land owned by this religious organization will be used for the purpose of expanding the current place of regular religious worship or
for the construction of a new place of regular religious worship. The land does not produce revenue for this religious organization.
I certify that this statement is true and correct to the best of my knowledge and belief.
_____________________________________________________
____________________________________
Print Name
Title
_____________________________________________________
____________________________________
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 Penal Code
Section 37.10.
comptroller.texas.gov/taxes/property-tax
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50-117 • 03-17/14