Form 50-305 is the request that eligible military personnel file to waive the penalty and interest on delinquent property taxes under Tax Code Section 31.02. The form was developed by the Texas Comptroller of Public Accounts, and it appears among the Harris County property tax relief resources on the Harris County Tax Office's Tax Breaks & Exemptions page. It serves service members who transferred out of Texas on active duty and still own an interest in Texas property. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published at hcad.org.
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What is 50-305?
Form 50-305, Military Property Owner’s Request For Waiver of Penalty and Interest, is the Texas form that eligible military personnel use to ask a county tax office or appraisal district to waive delinquent property tax penalty and interest under Tax Code Section 31.02.
The form was developed by the Texas Comptroller of Public Accounts, Property Tax Assistance Division. Under Section 31.02, eligible military personnel serving on active duty may pay delinquent taxes on property in which they own an interest without paying additional penalty or accrued interest. Delinquent taxes become due 60 days after the earliest of three events: discharge from active military service, return to the state for more than 10 days, or return to non-active duty status in the reserves.
The form has four sections: the property owner, the property, the military duty return, and a certification and signature. It asks for the account number and dates of acquisition and return, and it directs you to attach a copy of your active duty service and transfer order.
The Harris County Tax Office describes the related Military Tax Deferral: a Texas deferral that applies only to property owned or co-owned on the date the servicemember transferred out of Texas, or acquired later by inheritance or gift. Servicemembers who do not qualify for the state deferral and waiver may seek relief under the federal Servicemembers Civil Relief Act, as the Tax Office explains.
Who needs to file 50-305?
Eligible military personnel who own an interest in Texas property with delinquent taxes use Form 50-305. The form defines an eligible person as one of two groups:
- a person on active military duty in this state who has transferred out of this state; or
- a person in the reserve forces who was placed on active military duty and transferred out of this state.
A person counts as on active military duty 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.
If you own less than 100 percent of the property, the form asks you to enter your percent of ownership and list the other owners. If the property was acquired after you transferred out of Texas, the form asks you to mark whether you got it by gift, devise or inheritance.
Do not file this document with the Texas Comptroller of Public Accounts. The Harris County Tax Office adds that service members who do not qualify for the state waiver may still qualify for relief under the federal Servicemembers Civil Relief Act.
When to file 50-305
The triggering event is the end of your qualifying military service status. Delinquent taxes become due 60 days after the earliest of: discharge from active military service, return to the state for more than 10 days, or return to non-active duty status in the reserves. Section 3 of the form asks for each of those dates. The form prints no separate filing deadline.
Once the waiver request is approved, you have 60 days to pay the property taxes for which the waiver was granted. If you do not pay within that 60-day period, penalty and interest accrue for the entire delinquency.
For relief under the federal law, the Harris County Tax Office asks you to send the completed waiver form with your active military orders and a letter identifying the property, indicating the period of current service.
Documents you need
- A copy of your active duty service and transfer order: the form asks you to attach it in Section 3, Military Duty Return.
- A copy of the delinquent tax bill: optional, and it may replace writing out the legal description in Section 2.
- Active military orders and a letter identifying the owned property, if you request relief under the federal law through the Harris County Tax Office, sent with the completed waiver form.
How to fill out 50-305
Enter the office name and account number
At the top, write the County Tax Office or Appraisal District’s Name and, if you know it, the Appraisal District Account Number.
Complete Section 1, Property Owner
Enter the Name of Property Owner, Mailing Address, City, State, ZIP Code and Phone (area code and number).
Describe the property in Section 2
Enter the property Address, City, State, ZIP Code and the Legal Description. You may attach a copy of the delinquent tax bill for the legal description.
Give account, acquisition and ownership details
Enter the Appraisal District Account Number, the Date Property Acquired and your Percent of Ownership. If it is less than 100 percent, list the other owners.
Mark how the property was acquired
If the property was acquired after the date of transfer out of Texas, check Gift, Devise or Inheritance.
Enter your branch of service
In Section 3, Military Duty Return, write your Branch of Service and attach a copy of your active duty service and transfer order.
Enter the applicable return dates
Fill in the applicable dates as MM/DD/YYYY: Discharge from active military service, Return to the state, or Return to non-active duty status in the reserves.
Print name, sign and date
In Section 4, print your name, then add the Authorized Signature and Date to certify the information is true and correct.
Review and download the completed PDF
Check every section and attachment, then download or print the completed PDF from FillingPDF and file it as described under How to submit.
How to submit 50-305
File the completed form and all supporting documentation with the tax office or appraisal district office in the county where the property is located. Do not file it with the Texas Comptroller of Public Accounts. The Comptroller's website has a directory with contact information for appraisal district offices.
For property in Harris County, the Harris County Tax Office's Tax Breaks & Exemptions page gives these details for a request under the federal law:
- By mail: send a letter identifying the property, your active military orders and the completed waiver of penalty and interest form to Annette Ramirez, Tax Assessor-Collector, Attn: Customer Service Dept., 1001 Preston, Houston, Texas 77002.
- By fax: you may fax your orders to 713-368-2219.
The form itself names no other channel. Check the form's instructions or contact the office for any other filing method. 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; 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 Section 3 asks you to attach.
- Not paying within 60 days after approval; penalty and interest then accrue for the entire delinquency.
- Skipping the gift, devise or inheritance box when the property was acquired after the date of transfer out of Texas.
- Entering less than 100 percent ownership without listing the other owners.
- Signing the certification with false information; the form warns of a Class A misdemeanor or state jail felony under Penal Code Section 37.10.
- Using the form when you were not on active military duty in Texas and transferred out of the state, or a reservist placed on active duty and transferred out.
Frequently asked questions
What is Form 50-305 used for?
Form 50-305 is used by eligible military personnel to request a waiver of delinquent property tax penalty and interest under Tax Code Section 31.02. It was developed by the Texas Comptroller of Public Accounts and is filed with the county tax office or appraisal district.
Who is eligible to use Form 50-305?
An eligible person is someone on active military duty in Texas who transferred out of the state, or a reservist placed on active duty who transferred out of the state. They must own an interest in the property with delinquent taxes.
Where do I file Form 50-305?
File it with the tax office or appraisal district office in the county where the property is located, not with the Texas Comptroller of Public Accounts. For Harris County, the Tax Office page lists a mailing address and a fax number for federal-law requests.
How long do I have to pay after the waiver is approved?
You have 60 days after approval to pay the property taxes for which the waiver was granted. If you miss that period, penalty and interest accrue for the entire delinquency.
When do delinquent taxes become due for military owners?
They become due 60 days after the earliest of discharge from active military service, return to the state for more than 10 days, or return to non-active duty status in the reserves.
What do I attach to Form 50-305?
Attach a copy of your active duty service and transfer order, as Section 3 requires. You may also attach a copy of the delinquent tax bill to provide the legal description in Section 2.
Can I fill out Form 50-305 online?
You can complete the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form; you file it with the county tax office or appraisal district.
What if I do not qualify for the Texas waiver?
The Harris County Tax Office says active military personnel who do not qualify for the state deferral and waiver may qualify for relief under the federal Servicemembers Civil Relief Act. Request it by sending a letter, your orders and the completed waiver form.
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