Organizations engaged primarily in charitable activities and 501(c)(2) corporations that hold title to property for such organizations may be eligible for a local option property tax exemption. The local tax appraisal district makes the final determination for the organization's qualification of the exemption based on the use of the property (see Tax Code Section 11.184).
Before an organization can apply for the exemption with the local tax appraisal district, the Comptroller's office must verify that the nonprofit organization is a statewide charitable organization engaged primarily in charitable activities, or a 501(c)(2) corporation that holds title to property for a local or statewide charitable organization (see Rule 9.417). To receive the exemption, an organization should submit Form 50-299 along with a copy of the Comptroller determination to their local appraisal district.
You can search our records by taxpayer number, organization name, city, or county to find out if an organization has been issued a determination letter and is therefore eligible to apply for local property tax exemption.