Form 50-285, Lessee's Affidavit of Primarily Non-Income Producing Vehicle Use, is the sworn statement a person leasing a vehicle for personal use signs to say the vehicle is used primarily for activities that do not produce income. It is one of the Denton County property tax forms listed on the Denton County Tax Assessor-Collector's Resources & Forms page. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published on the Denton County website.
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What is 50-285?
Form 50-285, Lessee's Affidavit of Primarily Non-Income Producing Vehicle Use, is a Texas property tax affidavit in which the person leasing a vehicle swears that the vehicle is used primarily for non-income producing activities. The Denton County Tax Assessor-Collector lists it among its property tax resources and forms.
The form rests on Section 11.252 of the Texas Tax Code. Under that section, a vehicle is used primarily for non-income producing activities when 50 percent or more of its total mileage for a 12-month period was for non-income producing purposes. The PDF prints its own title as "Lessee's Affidavit of Primary Non Income Producing Vehicle Use" and carries the code 50-285.
The affidavit has four steps: data about the leased vehicle, the lessee's home address, the physical address of the vehicle if it is kept somewhere else, and a notarized oath. In the oath the lessee affirms that the vehicle will not be held for the production of income and that each item stated is true and correct.
A footnote states a limit: a leased vehicle whose empty weight exceeds 9,000 pounds does not qualify for this exemption. The form is completed by the lessee, not the owner, and the owner of the leased vehicle then keeps it. It is not an application filed with the county on its own.
Who needs to file 50-285?
The person who leases a vehicle for personal use completes Form 50-285. The form says that, for the owner of a vehicle leased for personal use, the affidavit must be completed by the person leasing the vehicle.
- Lessees: you enter your own name, home address and driver's license or personal identification number, and you swear to the statement in Step 4 before a notary.
- Owners of leased vehicles: you do not complete the affidavit, but you must retain the signed document and make it available to the appraisal district on request, for copying or inspection.
Do not use this affidavit for a leased vehicle whose empty weight exceeds 9,000 pounds: the form says such a vehicle does not qualify for this exemption. It also does not fit a vehicle you will hold for the production of income, since the oath states the opposite.
The form does not describe signing through a representative; the lessee signs the affidavit and has it notarized.
When to file 50-285
Form 50-285 has no due date printed on it. You complete it as the lessee of a vehicle leased for personal use, entering the appraisal district name and the year at the top, and the owner of the leased vehicle then retains it. The owner must make it available to the appraisal district whenever the district asks to copy or inspect it.
The affidavit also has a continuing duty: if it becomes inaccurate at any time, you must notify the person from whom you leased the vehicle. Information that changes this way includes the use of the vehicle, which the oath says is primarily for activities that do not produce income.
Documents you need
- Your lease agreement or the vehicle title: the form says either should give you the data Step 1 requires, such as the VIN, make, body style, model, empty weight and lease date.
- Your driver's license number or personal identification number: entered next to your name in Step 1 as the identification the form requires.
- A Notary Public, State of Texas, to complete the jurat in Step 4 after you swear the affidavit; the notary's signature is part of the form, not a separate attachment.
How to fill out 50-285
Enter appraisal district and year
At the top, write the Appraisal District Name and the Year on the two lines provided.
Enter the leased vehicle data
In Step 1, write the Vehicle Identification Number and Year, then Make, Body Style, Model, Empty Weight and Lease Date. Your lease agreement or title should provide this information.
Check the empty weight limit
Compare the Empty Weight you entered with the footnote: a leased vehicle with an empty weight above 9,000 pounds does not qualify for this exemption.
Enter owner and lessee details
Write the Owner Name and Address, then your Lessee Name and your Driver's License Number or Personal Identification Number. The form states this number is kept confidential, with limited exceptions.
Enter your home address
In Step 2, write the Lessee Street or Mailing Address, City, State, ZIP Code and County Name. If you have no street address, give your mailing address.
Add the vehicle address if different
In Step 3, give the Vehicle Street Address, City, State, ZIP Code and County Name only if the vehicle is usually at an address other than your Step 2 address, or if that address is a post office box or rural route.
Sign the affidavit before a notary
In Step 4, sign on the Lessee Signature line. The notary completes the day, month and year of the sworn statement and signs as Notary Public, State of Texas.
Review, download and give to the owner
Check every entry against your lease or title, then download or print the completed PDF from FillingPDF. The owner of the leased vehicle retains the signed original, as described under How to submit.
How to submit 50-285
Form 50-285 is not mailed to an address printed on the form. It is passed to the owner of the leased vehicle, who keeps it.
- Complete and notarize: the lessee fills in Steps 1 to 3, then signs and swears the affidavit in Step 4 before a Notary Public, State of Texas.
- Give it to the owner: the form says the document must be retained by the owner of the leased vehicle.
- Appraisal district requests: the owner makes it available to the appraisal district on request, for copying or inspection.
The form names no portal, mailing address or fee. The Denton County Tax Assessor-Collector publishes the PDF on its Resources & Forms page at https://www.dentoncounty.gov/888/Resources-Forms, and the form points to www.window.state.tx.us/taxinfo/proptax for more information from the Property Tax Assistance Division of the Texas Comptroller of Public Accounts. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Leaving the affidavit un-notarized: Step 4 requires the lessee's signature to be sworn before a Notary Public, State of Texas.
- Having the vehicle owner complete the affidavit; the form says the person leasing the vehicle must complete it.
- Using the form for a leased vehicle whose empty weight exceeds 9,000 pounds, which the form says does not qualify for this exemption.
- Giving only a post office box or rural route in Step 3 when the vehicle is kept elsewhere; the form asks for the physical address where the vehicle is primarily located.
- Skipping Step 3 when the vehicle is usually at an address other than the home address in Step 2.
- Not telling the person you leased from when the affidavit becomes inaccurate; the oath says you must notify them.
- The owner failing to keep the signed affidavit available for the appraisal district to copy or inspect on request.
- Making a false statement on the form, which the form warns could be a class A misdemeanor or state jail felony under Section 37.10, Penal Code.
Frequently asked questions
What is Form 50-285?
Form 50-285 is the lessee's affidavit stating that a leased vehicle is used primarily for non-income producing activities. Under Section 11.252 of the Tax Code, that means 50 percent or more of its total mileage for a 12-month period was for non-income producing purposes.
Is Form 50-285 one of the Denton County property tax forms?
Yes. The Denton County Tax Assessor-Collector lists the Lessee's Affidavit of Primarily Non-Income Producing Vehicle Use among the Property Tax Resources & Forms on its website, next to forms such as the Request for Confidentiality.
Who has to complete Form 50-285, the lessee or the owner?
The lessee. For a vehicle leased for personal use, the form says the person leasing the vehicle must complete the affidavit. The owner of the leased vehicle then retains it and makes it available to the appraisal district on request.
Does Form 50-285 have to be notarized?
Yes. Step 4 is a notary block: the lessee signs, and the affidavit is sworn before a Notary Public, State of Texas, with the day, month and year filled in. The form is not complete without it.
Can I use Form 50-285 for a heavy leased truck?
Not if its empty weight exceeds 9,000 pounds. A footnote on the form says a leased vehicle above that empty weight does not qualify for this exemption, so the affidavit would not apply.
Where do I send Form 50-285?
The form prints no mailing address. The lessee gives the notarized affidavit to the owner of the leased vehicle, who must retain it and make it available to the appraisal district for copying or inspection when requested.
What happens if the information on the affidavit changes?
If the affidavit becomes inaccurate at any time, the lessee must notify the person from whom the vehicle was leased. The oath in Step 4 states this duty, so it applies to anyone who signs.
Can I fill out Form 50-285 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file or notarize the affidavit; you still sign it before a notary and give it to the vehicle owner.
Is my driver's license number on Form 50-285 public?
No. The form says the chief appraiser must keep this information confidential and not open to public inspection, except to appraisal office employees who appraise property and as authorized by Section 11.48(b) of the Tax Code.
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