Chapter 313 Value Limitation Agreement Texas6.pdf

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applicant qualify school district Property qualify Property Tax information
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applicant qualify school district Property qualify Property Tax information
Application for Appraised Value Limitation on Qualified Property 
Form 50-296
(Tax Code, Chapter 313, Subchapter B or C) 
(Revised May 2010)
INSTRUCTIONS: This application must be completed and filed with the school district. In order for an application to be processed, the governing body (school board) 
must elect to consider an application, but — by Comptroller rule — the school board may elect to consider the application only after the school district has received 
a completed application. Texas Tax Code, Section 313.025 requires that any completed application and any supplemental materials received by the school district 
must be forwarded within seven days to the Comptroller of Public Accounts. 
If the school board elects to consider the application, the school district must:
• notify the Comptroller that the school board has elected to consider the application. 
This notice must include:
– the date on which the school district received the application;
– the date the school district determined that the application was complete;
– the date the school board decided to consider the application; and
– a request that the comptroller prepare an economic impact analysis of the application; 
• provide a copy of the notice to the appraisal district;
• must complete the sections of the application reserved for the school district and provide information required in the Comptroller rules located at 34 Texas 
Administrative Code (TAC) Section 9.1054; and
• forward the original completed application to the Comptroller in a three-ring binder with tabs separating each section of the documents, in addition to an elec-
tronic copy on CD. See 34 TAC Chapter 9, Subchapter F.
The governing body may, at its discretion, allow the applicant to supplement or amend the application after the filing date, subject to the restrictions in 34 TAC 
Chapter 9, Subchapter F.
When the Comptroller receives the notice and required information from the school district, the Comptroller will publish all submitted application materials on its 
Web site.  The Comptroller is authorized to treat some application information as confidential and withhold it from publication on the Internet. To do so, however, the 
information must be segregated and comply with the other requirements set out in the Comptroller rules as explained in the Confidentiality Notice below.
The Comptroller will independently determine whether the application has been completed according to the Comptroller’s rules (34 TAC Chapter 9, Subchapter F). If 
the Comptroller finds the application is not complete, the Comptroller will request additional materials from the school district. When the Comptroller determines that 
the application is complete, it will send the school district a notice indicating so. The Comptroller will determine the eligibility of the project, make a recommendation 
to the school board regarding the application and prepare an economic impact evaluation by the 90th day after the Comptroller receives a complete application—as 
determined by the Comptroller.
The school board must approve or disapprove the application before the 151st day after the application review start date (the date the application is finally deter-
mined to be complete), unless an extension is granted. The Comptroller and school district are authorized to request additional information from the applicant that is 
reasonably necessary to complete the recommendation, economic impact evaluation or consider the application at any time during the application review period.
Please visit the Comptroller’s Web site to find out more about the program at http://www.window.state.tx.us/taxinfo/proptax/hb1200/index.html. There are links on 
this Web page to the Chapter 313 statute, rules and forms. Information about minimum limitation values for particular districts and wage standards may also be 
found at that site.
SCHOOL	DISTRICT	INFORMATION	-	CERTIFICATION	OF	APPLICATION
Authorized	School	District	Representative
Date application received by district
First Name
Last Name
Title
School District Name
Street Address
Mailing Address
City
State
ZIP
Phone Number
Fax Number
Mobile Number (optional)
E-mail Address
I authorize the consultant to provide and obtain information related to this application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
Will consultant be primary contact?  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html	
(50-296 • Rev. 05-10/7)
Form 50-296 Application for Appraised Value Limitation on Qualified Property
Page 2 (50-296 • Rev. 05-10/7) 
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html
SCHOOL	DISTRICT	INFORMATION	-	CERTIFICATION	OF	APPLICATION	(CONTINUED)
Authorized	School	District	Consultant	(If	Applicable)
First Name
Last Name
Title
Firm Name
Street Address
Mailing Address
City
State
ZIP
Phone Number
Fax Number
Mobile Number (Optional)
E-mail Address
I am the authorized representative for the school district to which this application is being submitted. I understand that this application is a govern-
ment record as defined in Chapter 37 of the Texas Penal Code.
Signature (Authorized School District Representative)
Date
Has the district determined this application complete? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
If yes, date determined complete.  _________________________________________________________________________________________
Have you completed the school finance documents required by TAC 9.1054(c)(3)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
SCHOOL	DISTRICT	CHECKLIST	AND	REQUESTED	ATTACHMENTS
Checklist
Page	X	of	16
Check	
Completed
1 Date application received by the ISD
1 of 16
2 Certification page signed and dated by authorized school district representative
2 of 16
3 Date application deemed complete by ISD
2 of 16
4 Certification pages signed and dated by applicant or authorized business representative of applicant
4 of 16
5 Completed company checklist
12 of 16
6 School finance documents described in TAC 9.1054(c)(3) (Due within 20 days of district providing notice 
of completed application)
2 of 16
Application for Appraised Value Limitation on Qualified Property
Form 50-296
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html	
(50-296 • Rev. 05-10/7) Page 3
APPLICANT	INFORMATION	-	CERTIFICATION	OF	APPLICATION
Authorized	Business	Representative	(Applicant)
First Name
Last Name
Title
Organization
Street Address
Mailing Address
City
State
ZIP
Phone Number
Fax Number
Mobile Number (optional)
Business e-mail Address
Will a company official other than the authorized business representative be responsible for responding  
to future information requests? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
If yes, please fill out contact information for that person.
First Name
Last Name
Title
Organization
Street Address
Mailing Address
City
State
ZIP
Phone Number
Fax Number
Mobile Number (optional)
E-mail Address
I authorize the consultant to provide and obtain information related to this application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
Will consultant be primary contact?  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
Form 50-296 Application for Appraised Value Limitation on Qualified Property
Page 4 (50-296 • Rev. 05-10/7) 
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html
APPLICANT	INFORMATION	-	CERTIFICATION	OF	APPLICATION	(CONTINUED)
Authorized	Company	Consultant	(If	Applicable)
First Name
Last Name
Title
Firm Name
Street Address
Mailing Address
City
State
ZIP
Phone Number
Fax Number
Business email Address
I am the authorized representative for the business entity for the purpose of filing this application. I understand that this application is a government record as 
defined in Chapter 37 of the Texas Penal Code. The information contained in this application is true and correct to the best of my knowledge and belief. 
I hereby certify and affirm that the business entity I represent is in good standing under the laws of the state in which the business entity was organized and that 
no delinquent taxes are owed to the State of Texas.
Signature (Authorized Business Representative (Applicant))
Date
GIVEN under my hand and seal of office this _______ day of _______________________________, _________________
 
 ________________________________________
 
Notary Public, State of  _____________________
 
(Notary Seal)
 
My commission expires _____________________
If you make a false statement on this application, you could be found guilty of a Class A misdemeanor or a state jail felony under Texas Penal Code § 37.10.
Application for Appraised Value Limitation on Qualified Property
Form 50-296
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html	
(50-296 • Rev. 05-10/7) Page 5
FEES	AND	PAYMENTS
 Enclosed is proof of application fee paid to the school district.
For the purpose of this question, “payments to the school district” include any and all payments or transfers of things of value made to the school 
district or to any person or persons in any form if such payment or transfer of thing of value being provided is in recognition of, anticipation of, or 
consideration for the agreement for limitation on appraised value.
 
Please answer only either A OR B:
A. Will any “payments to the school district” that you may make in order to receive a property tax value limitation agreement  
result in payments that are not in compliance with Tax Code, 313.027(i)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
B. If “payments to the school district” will only be determined by a formula or methodology without a specific amount being  
specified, could such method result in “payments to the school district” that are not in compliance with Tax Code §313.027(i)? . . . Yes  No
BUSINESS	APPLICANT	INFORMATION
Legal Name under which application is made
Texas Taxpayer I.D. Number of entity subject to Tax Code, Chapter 171 (11 digits)
NAICS code 
Is the applicant a party to any other Chapter 313 agreements? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
If yes, please list name of school district and year of agreement.
APPLICANT	BUSINESS	STRUCTURE
Registered to do business in Texas with the Texas Secretary of State? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
Identify business organization of applicant (corporation, limited liability corporation, etc.)
1. Is the applicant a combined group, or comprised of members of a combined group,  
as defined by Texas Tax Code Chapter 171.0001(7)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
If so, please attach documentation of the combined group membership and contact information.
2 Is the applicant current on all tax payments due to the State of Texas? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
3. Are all applicant members of the combined group current on all tax payments due to the State of Texas? . . . . . . . . .  NA  Yes  No
If the answer to either question is no, please explain and/or disclose any history of default, delinquencies and/or any  
material litigation, including litigation involving the State of Texas. (Use attachment if necessary.)
Form 50-296 Application for Appraised Value Limitation on Qualified Property
Page 6 (50-296 • Rev. 05-10/7) 
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html
ELIGIBILTY	UNDER	TAX	CODE	CHAPTER	313.024
Are you an entity to which Tax Code, Chapter 171 applies? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
The property will be used as an integral part, or as a necessary auxiliary part, in one of the following activities:
(1) manufacturing  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
(2) research and development . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
(3) a clean coal project, as defined by Section 5.001, Water Code  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
(4) an advanced clean energy project, as defined by Section 382.003, Health and Safety Code . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
(5) renewable energy electric generation  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
(6) electric power generation using integrated gasification combined cycle technology . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
(7) nuclear electric power generation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
(8) a computer center that is used as an integral part or as a necessary auxiliary part for the activity conducted by  
applicant in one or more activities described by Subdivisions (1) through (7)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
Are you requesting that any of the land be classified as qualified investment? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
Will any of the proposed qualified investment be leased under a capitalized lease? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
Will any of the proposed qualified investment be leased under an operating lease? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
Are you including property that is owned by a person other than the applicant? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No 
Will any property be pooled or proposed to be pooled with property owned by the applicant in determining  
the amount of your qualified investment? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
PROJECT	DESCRIPTION
Provide a detailed description of the scope of the proposed project, including, at a minimum, the type and planned use of real and tangible 
personal property, the nature of the business, a timeline for property construction or installation, and any other relevant information. (Use attach-
ments as necessary)
Describe the ability of your company to locate or relocate in another state or another region of the state.
PROJECT	CHARACTERISTICS	(CHECK	ALL	THAT	APPLY)
 New Jobs 
 Construct New Facility 
 New Business / Start-up  Expand Existing Facility
 Relocation from Out-of-State  Expansion 
 Purchase Machinery & Equipment
 Consolidation 
 Relocation within Texas
PROJECTED	TIMELINE
Begin Construction  _________________________________________   Begin Hiring New Employees _________________________________
Construction Complete  ______________________________________   Fully Operational ___________________________________________
Purchase Machinery & Equipment _____________________________
Do you propose to construct a new building or to erect or affix a new improvement after your application review 
start date (date your application is finally determined to be complete)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
Note: Improvements made before that time may not be considered qualified property.
When do you anticipate the new buildings or improvements will be placed in service?  ______________________________________________
Application for Appraised Value Limitation on Qualified Property
Form 50-296
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html	
(50-296 • Rev. 05-10/7) Page 7
ECONOMIC	INCENTIVES
Identify state programs the project will apply for:
State Source 
Amount
____________________________________________________________________________ 
 _______________________________
____________________________________________________________________________ 
 _______________________________
____________________________________________________________________________ 
 _______________________________
 
Total 
_______________________________
Will other incentives be offered by local units of government? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
Please use the following box for additional details regarding incentives. (Use attachments if necessary.)
THE	PROPERTY
Identify county or counties in which the proposed project will be located  __________________________________________________________
Central Appraisal District (CAD) that will be responsible for appraising the property  _________________________________________________
Will this CAD be acting on behalf of another CAD to appraise this property? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
List all taxing entities that have jurisdiction for the property and the portion of project within each entity
County:  __________________________________________________ City:  ____________________________________________________
 
(Name and percent of project) 
(Name and percent of project)
Hospital District:  ___________________________________________ Water District:  ____________________________________________
 
(Name and percent of project) 
(Name and percent of project)
Other (describe):  __________________________________________ Other (describe):  __________________________________________
 
(Name and percent of project) 
(Name and percent of project)
Is the project located entirely within this ISD? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes  No
If not, please provide additional information on the project scope and size to assist in the economic analysis.
Form 50-296 Application for Appraised Value Limitation on Qualified Property
Page 8 (50-296 • Rev. 05-10/7) 
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html
INVESTMENT
NOTE: The minimum amount of qualified investment required to qualify for an appraised value limitation and the minimum amount of appraised value limitation 
vary depending on whether the school district is classified as rural, and the taxable value of the property within the school district. For assistance in determining 
estimates of these minimums, access the Comptroller’s Web site at www.window.state.tx.us/taxinfo/proptax/hb1200/values.html.
At the time of application, what is the estimated minimum qualified investment required for this school district?  ________________________________________
What is the amount of appraised value limitation for which you are applying?  ___________________________________________________________________
What is your total estimated qualified investment?  ________________________________________________________________________________________
NOTE: See 313.021(1) for full definition. Generally, Qualified Investment is the sum of the investment in tangible personal property and buildings and new 
improvements made between beginning of the qualifying time period (date of application final approval by the school district) and the end of the second complete 
tax year.
What is the anticipated date of application approval? _______________________________________________________________________________________
What is the anticipated date of the beginning of the qualifying time period? _____________________________________________________________________
What is the total estimated investment for this project for the period from the time of  
application submission to the end of the limitation period?  __________________________________________________________________________________
Describe the qualified investment.[See 313.021(1).]
Attach the following items to this application:
(1) a specific and detailed description of the qualified investment you propose to make on the property for which you are requesting an appraised value limitation 
as defined by Tax Code §313.021,
(2) a description of any new buildings, proposed improvements or personal property which you intend to include as part of your minimum qualified investment and
(3) a map of the qualified investment showing location of new buildings or new improvements with vicinity map.
Do you intend to make at least the minimum qualified investment required by Tax Code §313.023 (or 313.053 for rural school districts)  
for the relevant school district category during the qualifying time period? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Except for new equipment described in Tax Code §151.318(q) or (q-1), is the proposed tangible personal property to be placed in service for the first time:
(1) in or on the new building or other new improvement for which you are applying? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
(2) if not in or on the new building or other new improvement for which you are applying for an appraised value limitation,  
is the personal property necessary and ancillary to the business conducted in the new building or other new improvement? . . . . . . . . . . . . .  Yes  No
(3) on the same parcel of land as the building for which you are applying for an appraised value limitation?. . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
(“First placed in service” means the first use of the property by the taxpayer.)
Will the investment in real or personal property you propose be counted toward the minimum qualified investment required by  
Tax Code §313.023, (or 313.053 for rural school districts) be first placed in service in this state during the applicable qualifying time period? . .  Yes  No
Does the investment in tangible personal property meet the requirements of Tax Code §313.021(1)?  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
If the proposed investment includes a building or a permanent, non-removable component of a building, does it house tangible personal property?  Yes  No
QUALIFIED	PROPERTY
Describe the qualified property. [See 313.021(2)] (If qualified investment describes qualified property exactly you may skip items (1), (2) and (3) below.)
Attach the following items to this application:
(1) a specific and detailed description of the qualified property for which you are requesting an appraised value limitation as defined by Tax Code §313.021,
(2) a description of any new buildings, proposed improvements or personal property which you intend to include as part of your qualified property and
(3) a map of the qualified property showing location of new buildings or new improvements – with vicinity map.
Land 
Is the land on which you propose new construction or improvements currently located in an area designated as a reinvestment zone  
under Tax Code Chapter 311 or 312 or as an enterprise zone under Government Code Chapter 2303? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
If you answered “no” to the question above, what is the anticipated date on which you will submit proof of a  
reinvestment zone with boundaries encompassing the land on which you propose new construction or improvements?  _________________________________
Will the applicant own the land by the date of agreement execution? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Will the project be on leased land? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Application for Appraised Value Limitation on Qualified Property
Form 50-296
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html	
(50-296 • Rev. 05-10/7) Page 9
QUALIFIED	PROPERTY	(CONTINUED)
If the land upon which the new building or new improvement is to be built is part of the qualified property described by §313.021(2)(A), please attach complete 
documentation, including:
1. Legal description of the land
2. Each existing appraisal parcel number of the land on which the improvements will be constructed, regardless of whether or not all of the land described in 
the current parcel will become qualified property
3. Owner
4. The current taxable value of the land. Attach estimate if land is part of larger parcel.
5. A detailed map (with a vicinity map) showing the location of the land
Attach a map of the reinvestment zone boundaries, certified to be accurate by either the governmental entity creating the zone, the local appraisal district, or a 
licensed surveyor. (With vicinity map)
Attach the order, resolution or ordinance establishing the zone, and the guidelines and criteria for creating the zone, if applicable.
Miscellaneous 
Is the proposed project a building or new improvement to an existing facility? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Attach a description of any existing improvements and include existing appraisal district account numbers.
List current market value of existing property at site as of most recent tax year.  ____________________________________________   __________________
 
(Market Value) 
(Tax Year)
Is any of the existing property subject to a value limitation agreement under Tax Code 313? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Will all of the property for which you are requesting an appraised value limitation be free of a tax  
abatement agreement entered into by a school district for the duration of the limitation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
WAGE	AND	EMPLOYMENT	INFORMATION
What is the estimated number of permanent jobs (more than 1,600 hours a year), with the applicant  
or a contractor of the applicant, on the proposed qualified property during the last complete quarter  
before the application review start date (date your application is finally determined to be complete)?  _________________________________________________
The last complete calendar quarter before application review start date is the: 
 First Quarter  
 Second Quarter 
 Third Quarter 
 Fourth Quarter  of  _____________________________
 
(year)
What were the number of permanent jobs (more than 1,600 hours a year) this applicant had in Texas during the most recent quarter reported to the TWC?
________________________________________________________________________________________________________________________________
Note: For job definitions see TAC §9.1051(14) and Tax Code 313.021(3). If the applicant intends to apply a definition for “new job” other than TAC §9.1051(14)(C), 
then please provide the definition of “new job” as used in this application.  _____________________________________________________________________
________________________________________________________________________________________________________________________________
________________________________________________________________________________________________________________________________
Total number of new jobs that will have been created when fully operational  ____________________________________________________________________
Do you plan to create at least 25 new jobs (at least 10 new jobs for rural school districts) on the land and in connection  
with the new building or other improvement? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Do you intend to request that the governing body waive the minimum new job creation requirement, as provided under 
Tax Code §313.025(f-1)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
If you answered “yes” to the question above, attach evidence documenting that the new job creation requirement above exceeds the number of employees neces-
sary for the operation, according to industry standards. Note: Even if a minimum new job waiver is provided, 80% of all new jobs must be qualifying jobs 
pursuant to Texas Tax Code, §313.024(d).
What is the maximum number of qualifying jobs meeting all criteria of §313.021(3) you are committing to create?  ______________________________________
If this project creates more than 1,000 new jobs, the minimum required wage for this project is 110% of the average county weekly wage for all jobs as described 
by 313.021(3)(E)(ii).
If this project creates less than 1,000 new jobs, does this district have territory in a county that meets the demographic characteristics of 313.051(2)? (see table 
of information showing this district characteristic at http://www.window.state.tx.us/taxinfo/proptax/hb1200/values.html)
If yes, the applicant must meet wage standard described in 313.051(b) (110% of the regional average weekly wage for manufacturing)
If no, the applicant shall designate one of the wage standards set out in §§313.021(5)(A) or 313.021(5)(B). 
Form 50-296 Application for Appraised Value Limitation on Qualified Property
Page 10 (50-296 • Rev. 05-10/7) 
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html
WAGE	AND	EMPLOYMENT	INFORMATION	(CONTINUED)
For the following three wage calculations please include on an attachment the four most recent quarters of data for each wage calculation. Show the average and 
the 110% calculation. Include documentation from TWC Web site. The final actual statutory minimum annual wage requirement for the applicant for each qualifying 
job — which may differ slightly from this estimate — will be based on information from the four quarterly periods for which data were available at the time of the 
application review start date (date of a completed application). See TAC §9.1051(7).
110% of the county average weekly wage for all jobs (all industries) in the county is  ___________________________________________________________
110% of the county average weekly wage for manufacturing jobs in the county is  ______________________________________________________________
110% of the county average weekly wage for manufacturing jobs in the region is  ______________________________________________________________
Please identify which Tax Code section you are using to estimate the wage standard required for this project:  
§313.021(5)(A) or    §313.021(5)(B) or    §313.021(3)(E)(ii), or    §313.051(b)?
What is the estimated minimum required annual wage for each qualifying job  
based on the qualified property?  
 ______________________________________________________________
What is the estimated minimum required annual wage you are committing  
to pay for each of the qualifying jobs you create on the qualified property?  _____________________________________________________________________
Will 80% of all new jobs created by the owner be qualifying jobs as defined by 313.021(3)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Will each qualifying job require at least 1,600 of work a year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Will any of the qualifying jobs be jobs transferred from one area of the state to another? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Will any of the qualifying jobs be retained jobs? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Will any of the qualifying jobs be created to replace a previous employee? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Will any required qualifying jobs be filled by employees of contractors? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
If yes, what percent?  _______________________________________________________________________________________________________________
Does the applicant or contractor of the applicant offer to pay at least 80% of the employee’s health insurance  
premium for each qualifying job? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Describe each type of benefits to be offered to qualifying jobholders. (Use attachments as necessary.)
ECONOMIC	IMPACT
Is an Economic Impact Analysis attached (If supplied by other than the Comptroller’s office)?  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Is Schedule A completed and signed for all years and attached? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Is Schedule B completed and signed for all years and attached? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Is Schedule C (Application) completed and signed for all years and attached?  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Is Schedule D completed and signed for all years and attached? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  Yes  No
Note: Excel spreadsheet versions of schedules are available for download and printing at URL listed below.
If there are any other payments made in the state or economic information that you believe should be included in the economic analysis, please attach a separate 
schedule showing the amount for each year affected, including an explanation.
Application for Appraised Value Limitation on Qualified Property
Form 50-296
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html	
(50-296 • Rev. 05-10/7) Page 11
CONFIDENTIALITY	NOTICE
Property	Tax	Limitation	Agreement	Applications	
Texas	Government	Code	Chapter	313	
Confidential	Information	Submitted	to	the	Comptroller
Generally, an application for property tax value limitation, the 
information provided therein, and documents submitted in support 
thereof, are considered public information subject to release under 
the Texas Public Information Act. 
There is an exception, outlined below, by which information will be 
withheld from disclosure.
The Comptroller’s office will withhold information from public 
release if: 
1) it describes the specific processes or business activities to 
be conducted or the specific tangible personal property to be 
located on real property covered by the application; 
2) the information has been segregated in the application from 
other information in the application; and 
3) the party requesting confidentiality provides the 
Comptroller’s office a list of the documents for which confi-
dentiality is sought and for each document lists the specific 
reasons, including any relevant legal authority, stating why 
the material is believed to be confidential. 
All applications and parts of applications which are not segregated 
and marked as confidential as outlined above will be considered 
public information and will be posted on the internet. 
Such information properly identified as confidential will be with-
held from public release unless and until the governing body of the 
school district acts on the application, or we are directed to do so 
by a ruling from the Attorney General. 
Other information in the custody of a school district or the comp-
troller submitted in connection with the application, including infor-
mation related to the economic impact of a project or the essential 
elements of eligibility under Texas Tax Code, Chapter 313, such as 
the nature and amount of the projected investment, employment, 
wages, and benefits, will not be considered confidential business 
information and will be posted on the internet.
All documents submitted to the Comptroller, as well as all informa-
tion in the application once the school district acts thereon, are 
subject to public release unless specific parts of the application or 
documents submitted with the application are identified as confi-
dential. Any person seeking to limit disclosure of such submitted 
records is advised to consult with their legal counsel regarding 
disclosure issues and also to take the appropriate precautions to 
safeguard copyrighted material, trade secrets, or any other proprie-
tary information. The Comptroller assumes no obligation or respon-
sibility relating to the disclosure or nondisclosure of information 
submitted by respondents. A person seeking to limit disclosure of 
information must submit in writing specific detailed reasons, includ-
ing any relevant legal authority, stating why that person believes 
the material to be confidential. 
The following outlines how the Comptroller’s office will handle 
requests for information submitted under the Texas Public 
Information Act for application portions and submitted records 
appropriately identified as confidential. 
• This office shall forward the request for records and a copy of 
the documents at issue to the Texas Attorney General’s office 
for an opinion on whether such information may be withheld 
from disclosure under the Texas Public Information Act. 
• The Comptroller will notify the person who submitted the 
application/documents when the information is forwarded to 
the Attorney General’s office. 
• Please be aware that this Office is obligated to comply with 
an Attorney General’s decision, including release of informa-
tion ruled public even if it was marked confidential.
Form 50-296 Application for Appraised Value Limitation on Qualified Property
Page 12 (50-296 • Rev. 05-10/7) 
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html
COMPANY	CHECKLIST	AND	REQUESTED	ATTACHMENTS
Checklist
Page	X	of	16
Check	Completed
1 Certification pages signed and dated by Authorized Business Representative (applicant)
4 of 16
2 Proof of Payment of Application Fee (Attachment)
5 of 16
3
For applicant members, documentation of Combined Group membership under Texas Tax 
Code 171.0001(7) 
(if Applicable) (Attachment)
5 of 16
4 Detailed description of the project
6 of 16
5
If project is located in more than one district, name other districts and list percentage in each 
district (Attachment)
7 of 16
6 Description of Qualified Investment (Attachment)
8 of 16
7
Map of qualified investment showing location of new buildings or new improvements  
with vicinity map.
8 of 16
8 Description of Qualified Property (Attachment)
8 of 16
9 Map of qualified property showing location of new buildings or new improvements with vicinity map
8 of 16
10 Description of Land (Attachment)
9 of 16
11 A detailed map showing location of the land with vicinity map.
9 of 16
12 A description of all existing (if any) improvements (Attachment)
9 of 16
13 Request for Waiver of Job Creation Requirement (if applicable) (Attachment)
9 of 16
14 Calculation of three possible wage requirements with TWC documentation. (Attachment)
10 of 16
15 Description of Benefits
10 of 16
16 Economic Impact (if applicable)
10 of 16
17 Schedule A completed and signed
13 of 16
18 Schedule B completed and signed
14 of 16
19 Schedule C (Application) completed and signed
15 of 16
20 Schedule D completed and signed
16 of 16
21
Map of Reinvestment Zone (Attachment) (Showing the actual or proposed boundaries and 
size, Certified to be accurate by either the government entity creating the zone, the local 
appraisal district, or a licensed surveyor, with vicinity map)* 
9 of 16
22 Order, Resolution, or Ordinance Establishing the Zone (Attachment)*
9 of 16
23 Legal Description of Reinvestment Zone (Attachment)*
9 of 16
24 Guidelines and Criteria for Reinvestment Zone(Attachment)*
9 of 16
*To	be	submitted	with	application	or	before	date	of	final	application	approval	by	school	board.
Application for Appraised Value Limitation on Qualified Property
Form 50-296
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html	
(50-296 • Rev. 05-10/7) Page 13
Schedule A (Rev. Jan. 2010): Investment
PROPERTY	INVESTMENT	AMOUNTS
(Estimated	Investment	in	each	year.	Do	not	put	cumulative	totals.)
Year
School Year 
(YYYY-YYYY)
Tax Year 
(Fill in actual  
tax year below) 
YYYY
Column A: 
Tangible  
Personal Property 
The amount of new 
investment (original 
cost) placed in service 
during this year
Column B: 
Building or  
Permanent  
Nonremovable 
Component of 
Building (annual 
amount only)
Column C:  
Sum of A and B
Qualifying  
Investment  
(during the qualify-
ing time period)
Column D: 
Other investment 
that is not qualified 
investment but 
investment affecting 
economic impact 
and total value
Column E:  
Total Investment 
(A+B+D)
The year preceding 
the first complete 
tax year of the 
qualifying time 
period (assuming 
no deferrals)
Investment made before filing complete appli-
cation with district (neither qualified property 
nor eligible to become qualified investment)
Investment made after filing complete ap-
plication with district, but before final board 
approval of application (eligible to become 
qualified property)
Investment made after final board approval of 
application and before Jan. 1 of first complete 
tax year of qualifying time period (qualified 
investment and eligible to become qualified 
property)
Complete tax years 
of qualifying time 
period
1
2
Value  
Limitation  
Period
3
Tax Credit Period  
(with 50% cap  
on credit)
4
5
6
7
8
9
10
Credit  
Settle-Up  
Period
Continue to 
Maintain Viable 
Presence
11
12
13
Post- Settle-Up Period
14
Post- Settle-up Period
15
Qualifying Time Period usually begins with the final board approval of the application and extends generally for the following two complete tax years.
Column	A:  This represents the total dollar amount of planned investment in tangible personal property the applicant considers qualified investment- as defined in Tax Code §313.021(1)(A)-(D).
For the purposes of investment, please list amount invested each year, not cumulative totals. 
[For the years outside the qualifying time period, this number should simply represent the planned investment in tangible personal property]. 
Include estimates of investment for “replacement” property-property that is part of original agreement but scheduled for probable replacement during limitation period.
Column	B:  The total dollar amount of planned investment each year in buildings or nonremovable component of buildings that the applicant considers qualified investment under 
Tax Code §313.021(1)(E). 
For the years outside the qualifying time period, this number should simply represent the planned investment in new buildings or nonremovable components of buildings.
Column	D: Dollar value of other investment that may not be qualified investment but that may affect economic impact and total value – for planning, construction and operation of the facility. 
The most significant example for many projects would be land. Other examples may be items such as professional services, etc. 
Note: Land can be listed as part of investment during the “pre-year 1” time period. It cannot be part of qualifying investment.
Notes: For advanced clean energy projects, nuclear projects, projects with deferred qualifying time periods, and projects with lengthy application review periods, insert additional rows as needed. 
 
This	schedule	must	be	submitted	with	the	original	application	and	any	application	for	tax	credit.	When	using	this	schedule	for	any	purpose	other	than	the	original	application,	
replace	original	estimates	with	actual	appraisal	district	data	for	past	years	and	update	estimates	for	current	and	future	years.	If	original	estimates	have	not	changed,	enter	
those	amounts	for	future	years.
____________________________________________________________________________________________________________________________ 
 _____________________________________
SIGNATURE	OF	AUTHORIZED	COMPANY	REPRESENTATIVE	
	
DATE
Form 50-296 Application for Appraised Value Limitation on Qualified Property
Page 14 (50-296 • Rev. 05-10/7) 
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html
Schedule B (Rev. Jan. 2010): Estimated Market and Taxable Value
________________________________________________________________________________________________  
 ________________________________________________________________
Applicant	Name	
ISD	Name
Qualified Property
Reductions From 
Market Value
Estimated Taxable Value
Year
School Year
(YYYY-YYYY)
Tax Year
(Fill in actual  
tax year) 
YYYY
Estimated Market 
Value of Land
Estimated Total 
Market Value of 
new buildings 
or other new 
improvements
Estimated Total 
Market Value of 
tangible personal 
property in the 
new building or 
“in or on the new 
improvement”
Exempted Value
Final taxable value 
for I&S - after all  
reductions
Final taxable value 
for M&O – after all 
reductions
pre- year 1
Complete tax 
years of  
qualifying  
time period
1
2
Value Limitation 
Period
3
Tax Credit 
Period (with 
50% cap on 
credit)
4
5
6
7
8
9
10
Credit Settle-Up 
period
Continue to 
Maintain Viable 
Presence
11
12
13
Post- Settle-Up Period
14
Post- Settle-Up Period
15
Notes: Market value in future years is good faith estimate of future taxable value for the purposes of property taxation. 
 
This	schedule	must	be	submitted	with	the	original	application	and	any	application	for	tax	credit.	When	using	this	schedule	for	any	purpose	other	than	the	original	applica-
tion,	replace	original	estimates	with	actual	appraisal	district	data	for	past	years	and	update	estimates	for	current	and	future	years.	If	original	estimates	have	not	changed,	
enter	those	amounts	for	future	years.
____________________________________________________________________________________________________________________________ 
 _____________________________________
SIGNATURE	OF	AUTHORIZED	COMPANY	REPRESENTATIVE	
	
DATE
Application for Appraised Value Limitation on Qualified Property
Form 50-296
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html	
(50-296 • Rev. 05-10/7) Page 15
Schedule C - Application: Employment Information
________________________________________________________________________________________________  
 ________________________________________________________________
Applicant	Name	
ISD	Name
Construction
New Jobs
Qualifying Jobs
Year
School Year 
(YYYY-YYYY)
Tax Year
(Fill in actual  
tax year) 
YYYY
Column A: 
Number of 
Construction FTE’s 
or man- hours 
(specify)
Column B: 
Average annual 
wage rates for 
construction 
workers
Column C: 
Number of new 
jobs applicant 
commits to create 
(cumulative)
Column D: 
Average annual 
wage rate for all 
new jobs.
Column E: 
Number of quali-
fying jobs appli-
cant commits to 
create meeting 
all criteria of 
Sec. 313.021(3) 
(cumulative)
Column F: 
Average 
annual wage of 
qualifying jobs
pre- year 1
Complete tax 
years of qualify-
ing time period
1
2
Value Limitation 
Period
3
Tax Credit Period 
(with 50% cap 
on credit)
4
5
6
7
8
9
10
Credit Settle-Up 
period
Continue to 
Maintain Viable 
Presence
11
12
13
Post- Settle-Up Period
14
Post- Settle-Up Period
15
Notes: For job definitions see TAC §9.1051(14) and Tax Code §313.021(3). 
 
This	schedule	must	be	submitted	with	the	original	application	and	any	application	for	tax	credit.	When	using	this	schedule	for	any	purpose	other	than	the	original	applica-
tion,	replace	original	estimates	with	actual	appraisal	district	data	for	past	years	and	update	estimates	for	current	and	future	years.	If	original	estimates	have	not	changed,	
enter	those	amounts	for	future	years.
____________________________________________________________________________________________________________________________ 
 _____________________________________
SIGNATURE	OF	AUTHORIZED	COMPANY	REPRESENTATIVE	
	
DATE
Form 50-296 Application for Appraised Value Limitation on Qualified Property
Page 16 (50-296 • Rev. 05-10/7) 
For more information, visit our Web site: www.window.state.tx.us/taxinfo/proptax/hb1200/index.html
Schedule D: (Rev. Jan. 2010): Other Tax Information
________________________________________________________________________________________________  
 ________________________________________________________________
Applicant	Name	
ISD	Name
Sales Tax Information
Franchise Tax
Other Property Tax Abatements Sought
Sales Taxable Expenditures
Franchise Tax
County
City
Hospital
Other
Year
School Year
(YYYY)
Tax/Calendar 
Year
(YYYY)
Column F: 
Estimate of 
total annual 
expenditures* 
subject to state 
sales tax
Column G: 
Estimate of 
total annual 
expenditures* 
made in Texas 
NOT subject to 
sales tax
Column H: 
Estimate of 
Franchise tax 
due from (or 
attributable to) 
the applicant
Fill in percent-
age exemption 
requested or 
granted in each 
year of the 
agreement
Fill in percent-
age exemption 
requested or 
granted in each 
year of the 
agreement
Fill in percent-
age exemption 
requested or 
granted in each 
year of the 
agreement
Fill in percent-
age exemption 
requested or 
granted in each 
year of the 
agreement
The year 
preceding the 
first complete 
tax year of 
the qualifying 
time period 
(assuming no 
deferrals)
Complete tax 
years of qualify-
ing time period
1
2
Value Limitation 
Period
3
Tax Credit 
Period (with 
50% cap on 
credit)
4
5
6
7
8
9
10
Credit Settle-Up 
period
Continue to 
Maintain Viable 
Presence
11
12
13
Post- Settle-Up Period
14
Post- Settle-Up Period
15
*For planning, construction and operation of the facility.
____________________________________________________________________________________________________________________________ 
 _____________________________________
SIGNATURE	OF	AUTHORIZED	COMPANY	REPRESENTATIVE	
	
DATE