Form 50-168 - Application For Appraisal Of Recreational, Park, And Scenic Land

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P r o p e r t y T a x

Application for Appraisal of Recreational, Park,

Form 50-168

and Scenic Land

______________________________________________________________________

___________________________

Appraisal District’s Name

Phone (area code and number)

___________________________________________________________________________________________________

Address, City, State, ZIP Code

IMPORTANT INFORMATION FOR APPLICANTS

Chapter 23, Subchapter F, Texas Property Tax Code, provides for the special appraisal of recreational, park, and scenic land.

You are entitled to have land you own appraised under this subchapter if, on January 1: (1) the land is restricted as provided by this subchapter; (2) the land is

used in a way that does not result in accrual of distributable profits, realization of private gain resulting from payment of compensation in excess of a reasonable

allowance for salary or other compensation for services rendered, or realization of any other form of private gain; (3) the land has been devoted exclusively to

recreational, park, or scenic uses for the preceding year; and (4) you are using and intend to use the land exclusively for those purposes in the current year.

You must complete this application in full and file it with the chief appraiser before May 1 of the year you are applying for recreational, park, or scenic land

appraisal. For good cause shown the chief appraiser may extend the deadline for filing the application by written order for a single period not to exceed 60 days.

To be accepted, this form must contain information necessary to determine the validity of the claim. If your application is approved, you do not need to file again

in later years unless the chief appraiser requests a new application. The chief appraiser may disapprove the application and request additional information. The

chief appraiser may deny the application and you may protest that determination to the county appraisal review board in a timely manner. If the chief appraiser

requests additional information from an applicant, the information must be furnished within 30 days after the date of the request, or the application is denied.

For good cause shown, the chief appraiser may extend the deadline for furnishing the information by written order for a single 15 day period.

OTHER IMPORTANT INFORMATION

Once restricted use appraisal for recreation, park or scenic land is allowed, an application does not have to be filed annually during the term of the deed

restriction, unless the ownership of the land changes or eligibility for the appraisal ends. However, the chief appraiser may require a new application to be

filed to confirm that the land is currently eligible for the special appraisal by sending written notice and an application form.

If eligibility for the restricted use appraisal ends, the property owner must notify the appraisal office in writing before May 1 after the eligibility ends.

If restricted use appraisal is allowed for this land, a rollback in taxes will be imposed on the land for each of the five years preceding the year in which a

change in use occurs or the deed restriction expires.

Texas Property Tax Code, Ch. 23, Subch. F.

STEP 1: State the Year for Which You are Seeking Recreational, Park, or Scenic Land Appraisal

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State the year for which you are seeking recreational, park, or scenic land appraisal

STEP 2: Provide Name and Mailing Address of Property Owner and Identity of Person Completing Application

___________________________________________________________________________________________________

Name of Property Owner

___________________________________________________________________________________________________

Mailing Address

_____________________________________________________________________

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