Form 50-305, Military Property Owners Request for Waiver of Delinquent Penalty and Interest, lets military personnel serving on active duty during a war or national emergency ask to pay delinquent property taxes without added penalty or accrued interest. The Denton County Tax Assessor-Collector lists it among its Denton County property tax resources and forms. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form is filed with the tax office or appraisal district in the county where the property is located.
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What is 50-305?
Form 50-305 is the property tax form on which military personnel on active duty during a war or national emergency ask a Texas county tax office or appraisal district to waive penalty and interest on delinquent taxes.
Its full name is Military Property Owners Request for Waiver of Delinquent Penalty and Interest. The form is a two-page Texas property tax form, and the Property Tax Assistance Division of the Texas Comptroller of Public Accounts is named on it as a source of property tax information. Under Tax Code Section 31.02, a person on active military duty who owns an interest in property may pay delinquent taxes on it without additional penalty or accrued interest.
The form is organized in four steps: ownership information, property information, the military duty return and a certification with signature. A person counts as being on active military duty for this purpose if covered by the Soldiers' and Sailors' Civil Relief Act of 1940 (50 App. U.S.C. Section 501 et seq.) or the Uniformed Services Employment and Reemployment Rights Act of 1994 (38 U.S.C. Section 4301 et seq.), as amended.
The form is not filed with the Texas Comptroller of Public Accounts. An "Office Use Only" block at the end records whether the waiver was approved or denied and when the owner, the taxing units and the delinquent tax attorney were notified.
Who needs to file 50-305?
Military personnel serving on active military duty during a war or national emergency who own an interest in property with delinquent taxes use this form to ask for a waiver of the penalty and accrued interest. The form counts a person as on active duty if the person is covered by the Soldiers' and Sailors' Civil Relief Act of 1940 or the Uniformed Services Employment and Reemployment Rights Act of 1994, as amended.
Conditions the form attaches:
- The request covers one tax year, which you state at the top of the form.
- If you own less than 100 percent of the property, you list the other owners.
- If the property was acquired after the date of transfer out of Texas, you state whether it came by gift, devise or inheritance.
- You attach a copy of your active duty service and transfer order.
Do not file this form with the Texas Comptroller of Public Accounts. The form does not describe filing on behalf of another person; it asks for the owner's printed name and an authorized signature.
When to file 50-305
File when delinquent taxes on your property are, or are about to become, due under Tax Code Section 31.02. The form says delinquent taxes become due 60 days after the earliest of these events:
- discharge from active military service;
- return to the state for more than 10 days;
- return to non-active duty status in the reserves; or
- the end of the war or national emergency.
The form prints no separate filing deadline, so use these events to plan. Step 3 asks you for the dates of whichever of these events apply. After the waiver is approved, you have 60 days to pay the taxes on the property for which it was granted. If you do not pay within that 60-day period, penalty and interest accrue for the entire delinquency.
Documents you need
- A copy of your active duty service and transfer order, which Step 3 of the form asks you to attach.
- A copy of the delinquent tax bill, which you may attach in place of writing out the legal description of the property in Step 2.
How to fill out 50-305
Enter the tax office details
At the top of page 1, write the name and phone number of the county tax office or appraisal district where you will file, and its address.
State the tax year
Under State the Year for Which You are Applying, enter the tax year of the delinquent taxes.
Complete Step 1: ownership information
Enter the property owner's name, mailing address, city, state, ZIP code and phone number with area code.
Describe the property in Step 2
Enter the property's address, city, state and ZIP code, and its legal description; you may attach a copy of the delinquent tax bill instead. Add the appraisal district account number and the date the property was acquired.
Give ownership percentage and acquisition
Enter your percent of ownership and, if it is less than 100 percent, list the other owners. If the property was acquired after the date of transfer out of Texas, check Gift, Devise or Inheritance.
Complete Step 3: military duty return
Write your branch of service and attach a copy of your active duty service and transfer order. Enter the applicable dates as MM/DD/YYYY: discharge, return to the state, return to non-active duty status in the reserves, and war or national emergency end date.
Certify and sign in Step 4
Print your name, then sign and date the certification that the information and any attachments are true and correct. Leave the Office Use Only block for the tax office.
Review and download the completed PDF
Check the tax year, property details and dates, then download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit 50-305
File Form 50-305 with either the county tax assessor-collector's office or the appraisal district office in the county where the property is located. The form names no other channel.
- County tax assessor-collector's office: find its location and address at www.window.state.tx.us/propertytax/references/directory/tac/.
- Appraisal district office: find its location and address at www.window.state.tx.us/propertytax/references/directory/cad/.
Write the name, phone number and address of the office you choose in the block at the top of page 1. Do not file the form with the office of the Texas Comptroller of Public Accounts. Attach a copy of your active duty service and transfer order, as Step 3 requires, and you may attach a copy of the delinquent tax bill for the legal description. If the waiver is approved, you then have 60 days to pay the taxes. 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 it must go to the tax office or appraisal district in the county where the property is located.
- Leaving out the copy of your active duty service and transfer order that Step 3 asks you to attach.
- Not paying within 60 days of approval; penalty and interest then accrue for the entire delinquency.
- Listing less than 100 percent ownership without naming the other owners.
- Skipping the gift, devise or inheritance question when the property was acquired after the date of transfer out of Texas.
- Leaving the tax year blank; the form asks you to state the year for which you are applying.
- Signing with inaccurate information; a false statement can be found a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
Frequently asked questions
What is Form 50-305 used for?
Form 50-305 is a Texas property tax form on which a military property owner requests a waiver of penalty and accrued interest on delinquent taxes. It applies to personnel on active duty during a war or national emergency who own an interest in the property.
Who qualifies for the military waiver of penalty and interest?
Military personnel serving on active duty during a war or national emergency who own an interest in the property. The form counts a person as on active duty if covered by the Soldiers' and Sailors' Civil Relief Act of 1940 or the Uniformed Services Employment and Reemployment Rights Act of 1994, as amended.
Where do I file Form 50-305?
File it with the county tax assessor-collector's office or the appraisal district office in the county where the property is located. Do not send it to the Texas Comptroller of Public Accounts. The form gives online directories for finding each county office's address.
What do I attach to Form 50-305?
Attach a copy of your active duty service and transfer order, as Step 3 asks. You may also attach a copy of the delinquent tax bill to cover the legal description of the property in Step 2.
When do delinquent taxes become due for a person on military duty?
Sixty days after the earliest of these events: discharge from active military service, return to the state for more than 10 days, return to non-active duty status in the reserves, or the end of the war or national emergency.
How long do I have to pay after the waiver is approved?
You have 60 days after approval to pay the taxes on the property for which the waiver was granted. If you do not pay within that period, penalty and interest accrue for the entire delinquency.
Is Form 50-305 only for property in Denton County?
No. It is a Texas property tax form filed in the county where the property is located. This page covers the copy published by the Denton County Tax Assessor-Collector; for property elsewhere, use the directories named on the form.
Can I fill out Form 50-305 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 deliver it to the county tax office or appraisal district yourself.
What happens if I make a false statement on the form?
The form warns that a false statement could be found a Class A misdemeanor or a state jail felony under Penal Code Section 37.10. By signing, you certify the information and attachments are true and correct to the best of your knowledge and belief.
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