Form 50-126, the Tax Deferral Affidavit, is a Texas Comptroller of Public Accounts form that a homeowner signs under oath to defer collection of residence homestead taxes under Tax Code Section 33.06. The version published on the Bexar County website is printed with the contact details of the Bexar Central Appraisal District (BCAD), so it is the form to use for a Bexar County property tax deferral on a home you own and occupy. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by Bexar County at bexar.org.
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What is 50-126?
Form 50-126, Tax Deferral Affidavit, is a sworn statement, issued by the Texas Comptroller of Public Accounts, with which a homeowner age 65 or older, disabled or otherwise qualified claims a deferral of collection of residence homestead taxes under Tax Code Section 33.06.
The form carries two separate affidavits. Section 1, Affidavit by Homeowner, is for a homeowner who is seeking a deferral. Section 2, Affidavit by Surviving Spouse Continuing Tax Deferral, is for a surviving spouse who wants to continue a deferral. Each affidavit has its own notary block, and you complete only the one that fits your situation.
By signing, the affiant exercises the right to defer collection of the tax on the homestead property until it ceases to be the affiant's residence homestead. The deferral postpones collection only. The form states that a tax lien remains on the property and that interest continues to accrue at an annual 5 percent rate during the deferral period. Penalties and interest on delinquent taxes incurred before the date the affidavit is filed are preserved.
The form also warns that the property may still be subject to collection or foreclosure actions arising from other debts or liens, including mortgages or home loans, and suggests seeking a competent professional for individual guidance. The affidavit is filed with the appraisal district, not with the Comptroller. The Bexar County copy is printed with the Bexar Central Appraisal District's phone number, address and website.
Who needs to file 50-126?
Homeowners who own and occupy a property as their residence homestead and want to defer collection of its taxes under Tax Code Section 33.06 complete Section 1, Affidavit by Homeowner. Item 2 asks you to check one status:
- age 65 or older;
- disabled, as defined by Tax Code Section 11.13(m);
- disabled veteran, as qualified under Tax Code Section 11.22;
- unmarried surviving spouse, as qualified under Tax Code Section 11.22;
- surviving child younger than 18 years of age and unmarried, as qualified under Tax Code Section 11.22. If the child is a minor, the guardian of the minor executes the affidavit on the minor's behalf.
A surviving spouse who is continuing a deferral completes Section 2, Affidavit by Surviving Spouse Continuing Tax Deferral. The affiant must have been 55 years of age or older when the spouse died, and the property must have been the residence homestead of both spouses at that time.
Do not file this affidavit with the Texas Comptroller of Public Accounts. It goes to the appraisal district. A deferral also does not shield the property from collection or foreclosure arising from other debts or liens, such as a mortgage or home loan.
When to file 50-126
File the affidavit when you want collection of the taxes on your residence homestead deferred under Tax Code Section 33.06, or when a surviving spouse wants to continue a deferral. The form prints no due date of its own.
The filing date still matters. The form states that penalties and interest for delinquent taxes incurred before the date the affidavit is filed are preserved, so the deferral does not erase them.
Once the affidavit is filed, the deferral runs until the property ceases to be your residence homestead. During that period the tax lien stays on the property and interest keeps accruing at an annual 5 percent rate. For questions about timing in Bexar County, the form lists the Bexar Central Appraisal District at 210-242-2432.
How to fill out 50-126
Choose Section 1 or Section 2
Complete Section 1, Affidavit by Homeowner, if you are seeking a deferral. Complete Section 2, Affidavit by Surviving Spouse Continuing Tax Deferral, if you are a surviving spouse continuing one.
Enter the county and affiant name
Under State of Texas, write the county in County of, then the Name of Affiant in the opening sentence. Repeat the name in item 1.
Check your status in Section 1
In item 2, check one box: age 65 or older, disabled, disabled veteran, unmarried surviving spouse, or surviving child younger than 18 and unmarried. A guardian executes the affidavit for a minor child.
Describe the homestead property
In item 3 of Section 1, enter the street address or legal description of the residence homestead you own and occupy.
Enter surviving spouse details in Section 2
In item 2, write the name of your deceased spouse and the date of death, confirming you were 55 or older at the time. In item 3, enter the street address or legal description of the property that was both spouses' residence homestead.
Read the sworn statements
Item 4 states the facts are true and correct. Item 5 exercises your right under Tax Code Section 33.06 to defer collection, and acknowledges that a tax lien remains and interest continues to accrue.
Sign and enter your date of birth
Fill in the day, month and year after Signed on this, then add the Signature of Affiant and Date of Birth.
Have the notary complete the block
The Notary Public, State of Texas, completes the SUBSCRIBED AND SWORN TO date, the notary's signature, My Commission Expires and Notary's Printed Name.
Review, download and file the PDF
Check that only one section is completed and that every blank is filled. Download or print the completed PDF from FillingPDF, and file it as described under How to submit.
How to submit 50-126
File the completed, notarized affidavit with the appraisal district office in the county where the property is located. For Bexar County, the form is printed with these details:
- Appraisal district: Bexar Central Appraisal District, phone 210-242-2432.
- Address: PO Box 830248 SA, TX 78283-0248.
- Website: www.bcad.org.
Do not file the affidavit with the Texas Comptroller of Public Accounts. The form says a directory of appraisal district offices is on the Comptroller's website. It names no other filing channel, so confirm with the appraisal district how it accepts the affidavit. The form sets no filing fee. The Notary Public block must be completed before you file.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing the affidavit with the Texas Comptroller of Public Accounts; the form says to file it with the appraisal district in the county where the property is located.
- Completing the wrong section: Section 1 is for a homeowner seeking a deferral, Section 2 for a surviving spouse continuing one.
- Checking more than one status in item 2 of Section 1; the form says to check one.
- Leaving the notary block blank. The affidavit is sworn before a Notary Public, State of Texas, who completes the day, commission expiration and printed name.
- Using Section 2 when the surviving spouse was not 55 years of age or older at the time of the spouse's death.
- Leaving the street address or legal description in item 3 blank, or describing a property that was not the residence homestead.
- Omitting the Date of Birth next to the signature of the affiant.
- Assuming the deferral stops interest; the form says the tax lien remains and interest continues to accrue at an annual 5 percent rate.
- Making a false statement; the form warns it could be a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
Frequently asked questions
What is Form 50-126, the Tax Deferral Affidavit?
Form 50-126 is a Texas Comptroller of Public Accounts affidavit used to defer collection of residence homestead taxes under Tax Code Section 33.06. It contains one affidavit for homeowners and one for surviving spouses continuing a deferral.
Who can use the tax deferral affidavit?
Homeowners who are age 65 or older, disabled, disabled veterans, unmarried surviving spouses or unmarried surviving children under 18 can use Section 1. Surviving spouses who were 55 or older when their spouse died use Section 2.
Where do I file the tax deferral affidavit in Bexar County?
File it with the appraisal district in the county where the property is located. The Bexar County copy lists the Bexar Central Appraisal District at 210-242-2432, PO Box 830248 SA, TX 78283-0248. Do not file it with the Comptroller.
Does the tax deferral affidavit need to be notarized?
Yes, the form is a sworn affidavit. Each section ends with a block for a Notary Public, State of Texas, to complete the sworn date, commission expiration and printed name.
Does deferring homestead taxes stop interest from building up?
No. The form states that a tax lien remains on the property and interest continues to accrue at an annual 5 percent rate during the deferral period. Penalties and interest on earlier delinquent taxes are preserved.
How long does the tax deferral last?
Collection is deferred until the property ceases to be your residence homestead, according to item 5 of the affidavit. The form prints no separate expiration date or renewal requirement.
Will a deferral protect my home from foreclosure?
Not from every kind. The form warns that the property may still be subject to collection or foreclosure actions arising from other debts or liens, including mortgages or home loans, and suggests consulting a competent professional.
Can a surviving spouse continue a deferral?
Yes, by completing Section 2. You must have been 55 years of age or older at the time of your spouse's death, and the property must have been the residence homestead of both of you then.
Can I fill out Form 50-126 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the affidavit; you file it with the appraisal district yourself.
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