Form 50-305, Military Property Owner’s Request for Waiver of Delinquent Penalty and Interest, is the form eligible military personnel use to ask for a waiver of delinquent property tax penalty and interest under Tax Code Section 31.02. The Texas Comptroller of Public Accounts developed it, and the Travis County Tax Office lists it among its property tax forms as the Military Request for Waiver of Penalty and Interest. It is one of the Travis County property tax forms for owners who were transferred out of Texas on active duty. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; you then file it with the county, not with the Comptroller.
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What is 50-305?
Form 50-305, Military Property Owner’s Request for Waiver of Delinquent Penalty and Interest, is the form eligible military personnel use to request a waiver of delinquent property tax penalty and interest under Tax Code Section 31.02.
The Property Tax Assistance Division of the Texas Comptroller of Public Accounts developed the form. The county tax office or appraisal district that receives it decides the request. The form is built on a rule in the instructions: eligible military personnel serving on active military duty may pay delinquent property taxes on property they own an interest in without paying additional penalty or accrued interest.
The form has four sections: the property owner, the property information, the military duty return, and a certification and signature. It also asks the name of the county tax office or appraisal district and the appraisal district account number, if known.
For Tax Code Section 31.02, a person is considered 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.
The form is a request only. It is not filed with the Texas Comptroller of Public Accounts.
Who needs to file 50-305?
Eligible military personnel who own an interest in property with delinquent taxes use Form 50-305. The instructions define an eligible person as one of two groups:
- a person on active military duty in Texas who has transferred out of the state; or
- a person in the reserve forces who was placed on active military duty and transferred out of Texas.
A person counts as on active military 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.
The form asks for the percent of ownership and, if it is less than 100 percent, the other owners. If you acquired the property after the date you transferred out of Texas, the form asks whether you acquired it by gift, devise or inheritance. The form does not say that anyone other than the owner may sign it; Section 4 asks for an authorized signature.
Anyone who does not meet the definition of an eligible person is outside this form’s scope. The form is also not filed with the Texas Comptroller of Public Accounts.
When to file 50-305
The form sets no filing deadline of its own. The timing that matters is when the delinquent taxes become due: 60 days after the earliest of three events, which are 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 asks for the dates of discharge, return to the state and return to non-active duty status in the reserves, so have them ready.
Once a waiver request is approved, the applicant has 60 days to pay the property taxes on the property for which the waiver was granted. Failure to pay within those 60 days results in penalty and interest accruing for the entire delinquency.
Documents you need
- A copy of the active duty service and transfer order: Section 3 of the form says to attach it.
- A copy of the delinquent tax bill: optional, only as a way to give the legal description in Section 2, which the form says you may attach instead of writing it out.
How to fill out 50-305
Name the tax office and account
At the top, enter 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 the property owner, the mailing address, the city, state and ZIP code, and a phone number with area code.
Describe the property in Section 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 for the legal description.
Enter account, date and ownership
Enter the Appraisal District Account Number, the Date Property Acquired and the Percent of Ownership. If ownership is less than 100 percent, list the other owners.
Mark how you acquired the property
Check Gift, Devise or Inheritance only if the property was acquired after the date of transfer out of Texas.
Complete Section 3, Military Duty Return
Enter your Branch of Service and attach a copy of the active duty service and transfer order. Fill in the applicable dates in MM/DD/YYYY form: discharge from active military service, return to the state, and return to non-active duty status in the reserves.
Certify in Section 4
Print your name, sign as the authorized signer and enter the date. By signing, you certify that the information and attachments are true and correct to the best of your knowledge and belief.
Review and download the completed PDF
Check every section and the attachments, 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 the tax office or appraisal district office in the county where the property is located, together with all supporting documentation. The form prints no other channel, address or portal.
- Where to file: the county tax office or appraisal district for the county of the property. The Comptroller’s website has a directory of appraisal district offices with contact information.
- Where not to file: do not file this document with the Texas Comptroller of Public Accounts.
- Travis County: for property in Travis County, the Travis County Tax Office lists the form as the Military Request for Waiver of Penalty and Interest at https://tax-office.traviscountytx.gov/properties/forms. Contact that office or the Travis Central Appraisal District for its filing details.
- Package: the signed form plus a copy of the active duty service and transfer order, and any other attachments you choose to include, such as a copy of the delinquent tax bill.
The instructions do not mention a fee. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Filing Form 50-305 with the Texas Comptroller of Public Accounts instead of the tax office or appraisal district in the county where the property is located.
- Leaving out the copy of the active duty service and transfer order that Section 3 says to attach.
- Not paying within 60 days after the waiver is approved; penalty and interest then accrue for the entire delinquency.
- Listing no other owners when the percent of ownership is under 100 percent; the form asks you to list them.
- Submitting the form unsigned or without a printed name in Section 4.
- Making a false statement; the form warns of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
- Leaving the military duty dates in Section 3 blank when they apply, since the due date of the delinquent taxes runs from them.
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. The Texas Comptroller of Public Accounts developed it, and the county tax office or appraisal district receives it.
Where do I file Form 50-305 for a Travis County property tax bill?
File it with the tax office or appraisal district in the county where the property is located, not with the Texas Comptroller. For property in Travis County, the Travis County Tax Office lists the form on its Tax Office Forms page and can give its filing details.
Who is an eligible person for a military penalty and interest waiver?
An eligible person is someone on active military duty in Texas who has transferred out of the state, or a reservist placed on active military duty who was transferred out of Texas. Coverage under the Soldiers’ and Sailors’ Civil Relief Act of 1940 or the Uniformed Services Employment and Reemployment Rights Act of 1994 counts as active duty.
When do delinquent taxes become due for military personnel?
They 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.
How long do I have to pay after a waiver is approved?
You have 60 days after approval to pay the property taxes for which the waiver was granted. If you do not pay within that period, penalty and interest accrue for the entire delinquency.
What do I attach to Form 50-305?
Attach a copy of your active duty service and transfer order, as Section 3 directs. You may also attach a copy of the delinquent tax bill to supply the legal description of the property in Section 2.
Can I fill out Form 50-305 online?
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 file it with the county tax office or appraisal district yourself.
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