Form 50-126, Tax Deferral Affidavit for Over-65 or Disabled Homeowner, is a sworn affidavit that a Texas homeowner uses to defer collection of residence homestead taxes under Tax Code Section 33.06. The Texas Comptroller of Public Accounts prints the form, and Denton County lists it on its Resources & Forms page, among the Denton County property tax forms. Homeowners who are 65 or older or disabled use Section 1, and surviving spouses continuing a deferral use Section 2. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the affidavit is then sworn before a notary and filed with the appraisal district.
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What is 50-126?
Form 50-126, Tax Deferral Affidavit for Over-65 or Disabled Homeowner, is a sworn affidavit from the Texas Comptroller of Public Accounts that a homeowner uses to defer collection of residence homestead taxes under Tax Code Section 33.06.
The title printed on the form is Tax Deferral Affidavit, Age 65 or Older or Disabled Homeowner. One PDF holds two affidavits:
- Section 1: Affidavit by Homeowner, for a homeowner who is age 65 or older, disabled, a disabled veteran, an unmarried surviving spouse or an unmarried surviving child younger than 18.
- Section 2: Affidavit by Surviving Spouse Continuing Tax Deferral, for a surviving spouse who wants to continue a deferral on the home.
Each affidavit is subscribed and sworn before a notary public. By signing, the affiant exercises the right to defer collection until the property ceases to be the affiant's residence homestead.
The form states what a deferral costs. A tax lien remains on the property and continues to accrue interest at an annual 5 percent rate during the deferral period. Penalties and interest on delinquent taxes incurred before the filing date are preserved. The form also warns that the property may still face collection or foreclosure actions arising from other debts or liens, including mortgages or home loans.
The state issues this form, not the county. Denton County Tax Assessor-Collector publishes the PDF on its property tax Resources & Forms page.
Who needs to file 50-126?
Homeowners who own and occupy a home as their residence homestead and want to defer collection of its taxes complete Section 1. In item 2 you 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 surviving child is a minor, the guardian of the minor executes the affidavit on the minor's behalf.
A surviving spouse who wants to continue a deferral completes Section 2 instead. That section states that you were 55 years of age or older when your spouse died, and that the property was the residence homestead of both of you at that time.
The form does not shield you from other creditors. Collection or foreclosure actions from other debts or liens, such as a mortgage or home loan, remain possible, and the form suggests consulting a competent professional about your own situation.
When to file 50-126
File Form 50-126 when you want to start deferring collection of residence homestead taxes, or, as a surviving spouse, when you want to continue a deferral after your spouse's death. The form prints no due date or filing window.
The filing date still matters. Penalties and interest on delinquent taxes incurred before the date you file the affidavit are preserved, so the deferral does not erase them. After filing, a tax lien stays on the property and interest accrues at an annual 5 percent rate.
The deferral lasts until the property ceases to be your residence homestead, according to the statement you sign in item 5 of either section.
How to fill out 50-126
Enter the appraisal district details
At the top, fill in the Appraisal District Name, Phone (area code and number), Appraisal District Address and Appraisal District Website Address for the district in the county where the property is located.
Choose Section 1 or Section 2
Complete Section 1, Affidavit by Homeowner, to obtain a deferral. Complete Section 2, Affidavit by Surviving Spouse Continuing Tax Deferral, only to continue a deferral after your spouse's death.
Enter the county and your name
In Section 1, write the county and the Name of Affiant in the opening statement, then repeat the name in item 1.
Check your status 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, write the street address or legal description of the residence homestead you own and occupy. Items 4 and 5 are printed statements that you confirm by signing.
Complete Section 2 if you are a surviving spouse
Enter the county, your name, the name of your deceased spouse and the date of death in item 2. Confirm you were 55 or older at the time, and enter the property's street address or legal description in item 3.
Sign and enter your date of birth
Fill in the day, month and year in the Signed on this line, then sign as Affiant and enter your Date of Birth. Do this in the same place in whichever section you complete.
Have the notary complete the jurat
The notary public enters the day, month and year under SUBSCRIBED AND SWORN TO, then signs and adds the commission expiration and printed name.
Review and download the completed PDF
Check that you completed only the section that applies and that every entry is accurate. Download or print the completed PDF from FillingPDF, then 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. The form names no other channel. Do not file it with the Texas Comptroller of Public Accounts.
- Appraisal district office: the top of the form has lines for the appraisal district's name, phone number, address and website. Use them to confirm where and how that office accepts the affidavit.
- Directory: the form says a directory of appraisal district offices is on the Comptroller's website, and it prints comptroller.texas.gov/taxes/property-tax for more information.
- Denton County page: the PDF is listed on the Denton County Resources & Forms page of the Tax Assessor / Collector.
Before you file, the notary block must be completed: the affidavit is subscribed and sworn before a notary public, who enters the date, commission expiration and printed name. 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 office in the county where the property is located.
- Checking more than one status in item 2 of Section 1; the form says to check one.
- Completing the wrong section, such as Section 1 when you are a surviving spouse continuing an existing deferral, who completes Section 2.
- Leaving the notary block blank; the affidavit is subscribed and sworn before a notary public, who enters the date, commission expiration and printed name.
- Using Section 2 when you were not 55 or older at your spouse's death, or when the home was not the residence homestead of both spouses then.
- Assuming the deferral stops interest; a tax lien remains and interest accrues at an annual 5 percent rate during the deferral.
- Expecting the deferral to protect against a mortgage or home loan; the form warns of collection or foreclosure from other debts or liens.
- Signing for a surviving child who is a minor without the guardian executing the affidavit on the minor's behalf.
- Entering untrue information; a false statement can be a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
Frequently asked questions
What is Form 50-126 used for?
Form 50-126 is the Texas Comptroller's Tax Deferral Affidavit. A homeowner uses it to defer collection of residence homestead taxes under Tax Code Section 33.06. Section 1 is for homeowners who qualify as 65 or older, disabled and other listed statuses, and Section 2 is for surviving spouses continuing a deferral.
Does a tax deferral cancel my Denton County property tax?
No. The form says collection is deferred, not erased. A tax lien remains on the property and interest accrues at an annual 5 percent rate during the deferral. The deferral lasts until the property ceases to be your residence homestead.
Who qualifies to sign Section 1 of the affidavit?
A homeowner who owns and occupies the property as a residence homestead and checks one status: age 65 or older, disabled, disabled veteran, unmarried surviving spouse, or unmarried surviving child under 18. A guardian signs for a minor child.
Does Form 50-126 have to be notarized?
Yes. Each section is subscribed and sworn before a notary public, and the form includes spaces for the notary's signature, commission expiration and printed name. Complete the notary block before you file the affidavit.
Where do I file the tax deferral affidavit?
File it with the appraisal district office in the county where the property is located. Do not file it with the Texas Comptroller of Public Accounts. The header of the form has lines for the district's address, phone number and website.
Can a surviving spouse continue a tax deferral?
Yes, by completing Section 2, Affidavit by Surviving Spouse Continuing Tax Deferral. You state that you were 55 or older when your spouse died and that the property was the residence homestead of both of you at that time.
Does the deferral stop a mortgage foreclosure?
No. The form's notice says your 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's guidance.
Can I fill out Form 50-126 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 affidavit; you have it notarized and file it with the appraisal district.
What happens if I put false information on the affidavit?
The form warns that a false statement could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10. Check every entry before you sign in front of the notary.
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