Form 50-312, Temporary Exemption Property Damaged by Disaster, is the form property owners use under Tax Code Section 11.35 to claim a temporary property tax exemption for property in a governor-declared disaster area with at least 15 percent damage. It was developed by the Texas Comptroller of Public Accounts and appears among the Bexar County property tax forms listed by the Bexar County Tax Assessor-Collector. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is filed with the appraisal district.
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What is 50-312?
Form 50-312, Temporary Exemption Property Damaged by Disaster, is the Texas form on which a property owner claims a temporary property tax exemption for property in a governor-declared disaster area that has suffered at least 15 percent damage. The form cites Tax Code Section 11.35 as its basis.
The form was developed by the Texas Comptroller of Public Accounts, Property Tax Assistance Division, and is completed by the owner or an authorized representative and filed with the appraisal district. The copy on this page is the one the Bexar County Tax Assessor-Collector lists among its property tax forms; its header prints the Bexar Central Appraisal District, PO Box 830248 SA,TX 78283-0248.
The form is built in six sections:
- Section 1: property owner information.
- Section 2: authorized representative information, for applicants who are not individual owners filing for themselves.
- Section 3: property information, including property type, type of disaster, physical address and acreage.
- Section 4: a damage description of nine questions, including whether the property can be repaired, whether any part is inhabitable, estimated repair cost and the water line above the foundation.
- Section 5: additional documents to be provided.
- Section 6: a sworn certification and signature.
A box at the bottom of the form, "For Appraisal District Use," records the inspection date, level of damage, appraiser and summary. The form does not state the amount of the exemption; the appraisal district handles that.
Who needs to file 50-312?
Property owners whose property lies in an area the governor has declared a disaster area, and whose property has at least 15 percent damage, use Form 50-312 to claim the temporary exemption. Section 3 covers these property types: homestead, residential, land, commercial, minerals, agricultural and business personal property, and it also asks for manufactured home details where they apply.
Who completes Section 2:
- An individual property owner filing on their own behalf skips Section 2 and goes to Section 3.
- All other applicants must complete Section 2 and check one role: officer of the company, general partner of the company, attorney for the company, agent for tax matters appointed under Tax Code Section 1.111 (with a completed and signed Form 50-162), or other, with the basis explained.
Owners with property in more than one county file with the appraisal district office in each county where the property is located and the temporary exemption is requested. The form says not to file it with the Texas Comptroller of Public Accounts. Section 6 may be signed by the property owner or an authorized representative.
When to file 50-312
File Form 50-312 and all supporting documentation no later than the 105th day after the date the governor declares the area to be a disaster area. The form prints this deadline twice, in its filing instructions and in its "Important Information" box.
The triggering event is therefore the governor's disaster declaration for the area where your property is located. The form asks for the tax year at the top and the type of disaster in Section 3, so have the declaration at hand when you start. The form sets no other filing window, and it prints no processing time.
Documents you need
- Form 50-162, completed and signed: only if you are an agent for tax matters appointed under Tax Code Section 1.111 and complete Section 2 on that basis.
- Supporting documentation filed with the form, as the filing instructions require: documents, inspections, photos, repair estimates, surveys or other information that may be helpful in assessing the property's damage (Section 5).
How to fill out 50-312
Enter tax year and appraisal district
At the top, write the tax year, the appraisal district's name and, if known, the appraisal district account number.
Complete property owner information
In Section 1, enter your name, driver's license, personal I.D. certificate or Social Security number, phone numbers, email address and mailing address. Add an alternate mailing address if you have one.
Complete Section 2 if it applies
Individual owners filing for themselves skip to Section 3. All other applicants check their role, give the representative's name, ID number, title, phone, email and mailing address, and attach Form 50-162 if they are an agent for tax matters.
Indicate the property type
In Section 3, check one type: Homestead, Residential, Land, Commercial, Minerals, Agricultural or Business Personal Property.
Enter the disaster and address
Write the type of disaster and the date line as the form labels it, following the governor's declaration. Enter the physical street address, city, county and ZIP code, not a P.O. Box.
Add manufactured home and acreage details
For a manufactured home, enter the make, model and ID number. For a principal residence, enter the acres you own and occupy, not to exceed 20 acres.
Answer the damage questions
In Section 4, answer Yes or No to questions 1 to 6 on repair, return, habitability, reopening and structural or non-structural damage, and complete the Explain lines where the form asks.
Enter repair estimates and water line
Question 7: estimated cost to repair, date repairs begin and completion date. Question 8: whether you are still waiting for assistance. Question 9: the water line height above the foundation, in inches or feet.
List additional documents
In Section 5, gather the documents, inspections, photos, repair estimates, surveys or other information that help show the damage, so you can file them with the form.
Review, sign and download the PDF
In Section 6, print the owner's or representative's name, then sign and date. Check every section, leave the appraisal district box blank, and download or print the completed PDF from FillingPDF.
How to submit 50-312
File the completed form and all supporting documentation with the appraisal district office in each county where the property is located and the temporary exemption is requested. The form names no other channel.
- Appraisal district office: the header of this copy prints Bexar Central Appraisal District, PO Box 830248 SA,TX 78283-0248. For other counties, the form says contact information for appraisal district offices is on the Comptroller's website, comptroller.texas.gov/taxes/property-tax.
- Not the Comptroller: the form states that it must not be filed with the Texas Comptroller of Public Accounts, which only developed it.
- Deadline: the package must reach the appraisal district no later than the 105th day after the governor's disaster declaration.
The form prints no fee. Check the package for the signed Section 6 and any documents you list in Section 5 before sending it. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing the form with the Texas Comptroller of Public Accounts; the form says to file it with the appraisal district office instead.
- Filing after the 105th day following the governor's disaster declaration.
- Completing Section 2 as an individual owner filing for yourself, or skipping it when you are a company officer, partner, attorney, agent or other representative.
- Checking the agent-for-tax-matters box without attaching a completed and signed Form 50-162.
- Entering a P.O. Box as the physical address in Section 3; the form asks for a street address, city, county and ZIP code.
- Entering more than 20 acres, or an acreage you do not own and occupy as your principal residence, on the acreage line.
- Leaving Section 6 unsigned or undated, or signing a statement that is not true; a false statement can bring a Class A misdemeanor or state jail felony charge under Penal Code Section 37.10.
- Leaving out photos, estimates, inspections or other documents in Section 5 that show the extent of the damage.
Frequently asked questions
What is Form 50-312 used for?
Form 50-312 is used to claim a temporary property tax exemption for property in a governor-declared disaster area that has at least 15 percent damage. The form cites Tax Code Section 11.35, and the owner or an authorized representative files it with the appraisal district.
What is the deadline for Form 50-312?
File the form and all supporting documentation no later than the 105th day after the date the governor declares the area a disaster area. The form prints this deadline in its filing instructions and again in its Important Information box.
Where do I file Form 50-312 in Bexar County?
File it with the appraisal district office, not the Texas Comptroller. The header of this copy prints Bexar Central Appraisal District, PO Box 830248 SA,TX 78283-0248. If property sits in several counties, file with each county's appraisal district.
Do I have to complete Section 2 of Form 50-312?
Only if you are not an individual owner filing for yourself. Individual owners skip to Section 3. Everyone else completes Section 2 and checks a role, such as company officer, general partner, attorney, agent for tax matters or other with the basis explained.
What documents should I attach to Form 50-312?
Attach the documents, inspections, photos, repair estimates, surveys or other information that help assess the damage, as Section 5 asks. An agent for tax matters under Tax Code Section 1.111 also needs a completed and signed Form 50-162.
Is my Social Security number on Form 50-312 public?
The form says 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). Email addresses may be confidential under Government Code §552.137.
Can I fill out Form 50-312 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form; you submit it to the appraisal district yourself.
What happens if I give false information on Form 50-312?
The form warns that a false statement could be found guilty of a Class A misdemeanor or a state jail felony under Section 37.10, Penal Code. In Section 6 you swear or affirm that each fact is true and that the property qualifies for the exemption.
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