Application for Religious Organization Form 50-117

Property Tax Exemption

_____________________
Tax Year

____________________________________________________________________________ ________________________________
Appraisal District’s Name Appraisal District Account Number (if known)

GENERAL INFORMATION: This application applies to property that is owned or leased by an organization that qualifies as a religious organization pursuant to Tax Code Section
11.20. This application applies to property you own or lease from a political subdivision of the state on Jan. 1 of this year or acquired during this year.
FILING INSTRUCTIONS: This application and all supporting documentation must be filed with the appraisal district office in each county in which the property is located. Do not
file this document with the Texas Comptroller of Public Accounts

SECTION 1: Organization Information

______________________________________________________________ _______________________________________________
Name of Organization Phone (area code and number)

______________________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code

Organization is a (check one):

 Partnership
 Corporation
 Other (specify): ______________________________________________________________________

SECTION 2: Applicant Information

__________________________________________ _______________________________ _________________________________

Name of Person Preparing this Application Title Driver’s License, Personal I.D. Certificate
or Social Security Number*

If this application is for property owned by a charitable organization with a federal tax identification number,
that number may be provided in lieu of a driver’s license number, personal identification certificate
number or social security number: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ________________________________
* Social security number disclosure may be required for tax administration and identification. (42 U.S.C. §405(c)(2)(C)(i); Tax Code §11.43(f)). A driver’s license number, personal
identification number or social security number disclosed in an exemption application is confidential and not open to public inspection, except as authorized by Tax Code
§11.48(b).

SECTION 3: Property Information

• Attach one Schedule AR form for each parcel of real property to be exempt.
• Attach one Schedule BR form listing all personal property to be exempt.
• Attach one Schedule LR form for each parcel of land to be exempt.

SECTION 4: Questions About the Organization

Attach a copy of the charter, bylaws or other documents adopted by the organization which govern its affairs.
1. Is the organization organized and operated primarily for the purpose of engaging in religious
worship or promoting the spiritual development or well-being of individuals? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. Does the organization operate in such a manner that does not result in the accrual of distributable profits,
 Yes
 No

the distribution of profits or the realization of any other form of private gain? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. Does the organization use its assets in performing its religious functions or the religious
 Yes
 No

functions of another religious organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4. Does the organization’s charter, bylaws, or other regulation adopted by the organization direct that on the
 Yes
 No

discontinuance of the organization, the organization’s assets are to be transferred to the State of Texas, the
United States or to an educational, religious, charitable or other similar organization that is qualified for exemption
under Internal Revenue Code Section 501(c)(3), as amended? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If yes, give the page and paragraph numbers. Page ________ Paragraph ________
 Yes
 No

Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division For additional copies, visit: comptroller.texas.gov/taxes/property-tax
50-117 • 12-21/15
 Application for Religious Organization Property Tax Exemption Form 50-117

SECTION 5: Certification and Signature

By signing this application, you designate the property described in the attached Schedules AR, BR and LR, if applicable, as the property against which the exemption for religious
organizations may be claimed in the appraisal district. You certify that the information provided in this application is true and correct to the best of your 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.

Important Information
GENERAL INFORMATION FILING INSTRUCTIONS
This application applies to property that is owned or leased by an organization File this application and all supporting documentation with the appraisal district
that qualifies as a religious organization pursuant to Tax Code Section 11.20. This office in each county in which the property is located. Do not file this document with
application applies to property you own or lease from a political subdivision of the the Texas Comptroller of Public Accounts. A directory with contact information for
state on Jan. 1 of this year or acquired during this year. appraisal district offices may be found on the Comptroller’s website.
Tax Code Section 11.20(a)(1)-(7) entitles a qualified religious organization an exemption
of taxation of:
APPLICATION DEADLINES
• real property used primarily as a place of regular religious worship and You must file the completed application with all required documentation beginning
reasonably necessary for engaging in religious worship; Jan. 1 and no later than April 30 of the year for which you are requesting an exemption.
If you acquired the property after Jan. 1 of this year and wish to qualify for the
• tangible personal property reasonably necessary for engaging in worship at
exemption this year, you must apply before the first anniversary of the date you
the place of worship;
acquired the property, or before the first anniversary of the date any property was
• real property reasonably necessary for use as a residence (but not more than acquired after Jan. 1.
one acre of land for each residence) if the property is used exclusively as a
residence for those individuals whose principal occupation is to serve in the
clergy and produces no revenue; DUTY TO NOTIFY
If the chief appraiser grants the exemption, you do not need to reapply annually. You
• tangible personal property reasonably necessary for use of the residence;
must reapply if the chief appraiser requires you to do so, or if you want the exemption
• real property consisting of an incomplete improvement under active to apply to property not listed in this application. You must notify the chief appraiser in
construction or other physical preparation and designed and intended to writing if and when your right to this exemption ends.
be used by the religious organization as a place of regular religious worship
when complete and the land on which the incomplete improvement is
located will be reasonably necessary for the religious organization’s use of the OTHER IMPORTANT INFORMATION
improvement as a place of regular religious worship; Pursuant to Tax Code Section 11.45, after considering this application and all relevant
information, the chief appraiser may request additional information from you. You
• land for the purpose of expansion of the religious organization’s place of
must provide the additional information within 30 days of the request or the
regular religious worship or construction of a new place of regular religious
application is denied. For good cause shown, the chief appraiser may extend the
worship if the religious organization qualifies other property, including a
deadline for furnishing the additional information by written order for a single period
portion of the same tract or parcel of land and land produces no revenue for
not to exceed 15 days.
the religious organization; and
• real property leased to another person and used by that person for the
operation of a school that qualifies as a school under Tax Code Section
11.21(d).

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Page 2
 Application for Religious Organization Property Tax Exemption Form 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. If checked, complete Schedule LR.

For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3

 Application for Religious Organization Property Tax Exemption Form 50-117

Schedule BR: Personal Property Used at Actual Place of Religious Worship or

Clergy Residence
Complete one Schedule BR form for all personal property to be exempt. List only property owned by the organization that is reasonably necessary for worship at the place of
religious worship or for use at a residence for a clergy member. Continue on additional pages if necessary. Attach completed schedule to the application for exemption.

______________________________________________________________________________________________________________
Name of Property Owner*

____________________________________________________________________________ ________________________________
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.

Item Physical Address

For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4

 Application for Religious Organization Property Tax Exemption Form 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 10 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.

For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5