Texas Form 50-162: Appointment of Agent for Property Tax, Step by Step

Texas Form 50-162, the Appointment of Agent for Property Tax Matters, is the Comptroller-prescribed form you file with your county appraisal district to authorize someone else to handle property tax business for you, from receiving notices to filing protests and settling values. You can download it from the Texas Comptroller of Public Accounts at comptroller.texas.gov/taxes/property-tax or pick up a copy at your local appraisal district office.¹ The appointment does not take effect until the form is on file with the appraisal district where the property sits.²

Who You Can Name as Your Agent

Texas Tax Code Section 1.111 lets you designate a lessee or any other person as your agent for property tax purposes.² A family member, business partner, or full-time employee of your company can serve without any special license.

Licensing comes into play only when the person is paid to perform property tax consulting services. Under Chapter 1152 of the Texas Occupations Code, anyone who advises or represents property owners in protests, prepares renditions, negotiates settlements, or gives expert testimony at appraisal review board hearings for compensation must register with the Texas Department of Licensing and Regulation as a property tax consultant. Texas-licensed attorneys and CPAs are exempt, as are property owners representing themselves and regular W-2 employees of the owner, the owner’s agent, a lessee who pays the taxes, or a registered consultant. The “regular employee” exemption requires that the employer control the details of the work and that compensation be reported on a federal withholding statement, so a 1099 contractor does not qualify.³

Completing the Six Steps

Read through the whole form before filling anything in. Choices in the authority section change what the appraisal district sends to your agent, and the form itself tells you to review Tax Code Section 1.111 and Comptroller Rule 9.3044 first.¹

Step 1: Property Owner Information

Enter your full legal name exactly as it appears on the appraisal district’s records, with telephone number, mailing address, city, state, and zip code. If the property is owned by a business entity, use the entity’s legal name. The appraisal district matches this against its ownership records, so a mismatch is the quickest way to have the form rejected.

Step 2: Identify the Property

You have two options. Check the first box to cover all property listed at the address you provided, or check the second box and list only specific properties. For each property listed, give at least one identifier: the appraisal district account number, the physical or situs address, or the legal description.¹ The account number is on your most recent notice of appraised value or tax statement and is the cleanest identifier. If you have more properties than fit on the form, attach additional sheets and note how many you attached.

Step 3: Agent Information

Provide the agent’s full name, telephone number, mailing address, and firm name if they work for a property tax consulting firm or law office. The appraisal district uses these details to direct communications, so check them carefully.

Step 4: Scope of the Agent’s Authority

Three decisions sit inside Step 4, and each one matters.

The first is scope of representation. You can authorize the agent to handle all property tax matters for the identified property, or limit them to specific matters you describe. Full authority lets the agent file protests, negotiate settlements, appear at hearings, and enter agreements that bind you. If you want to narrow that, spell out what the agent can and cannot do.

The second is confidential information. Mark Yes or No on whether the agent may receive confidential information under Tax Code Sections 11.48, 22.27, 23.123, 23.126, and 23.45. A No answer means the appraisal district withholds those records from your agent.

The third is document delivery. Check which communications should go to the agent: those from the chief appraiser, from the appraisal review board, and from taxing units that participate in the district. If your agent is going to handle a protest, they need the chief appraiser’s and the review board’s communications at a minimum. A notice of hearing that goes to you instead of your agent can quietly derail a protest.

Step 5: Expiration Date

You can enter a date when the agent’s authority ends. The field is optional. Leave it blank and the appointment stays in effect until you or the agent files a written revocation.² Owners working with a consultant for a single protest season often enter a date so the appointment lapses on its own once the cycle is over.

Step 6: Signature

The form must be signed by the property owner, a property manager authorized to designate agents for the owner, or another person authorized to act for the owner. The person being appointed as agent cannot sign.¹ Check the box indicating your capacity, print your name and title under the signature line, and date it. If someone other than the owner signs, the appraisal district may ask for documentation of that person’s authority. The form carries a printed warning that a false statement can result in prosecution for a Class A misdemeanor or a state jail felony.

Filing the Form

File the completed form with the appraisal district where the property is located. Most districts accept the form by mail or in person, and some offer online portals that usually require you to set up an account.

In counties with a population of 500,000 or more, Texas law requires the appraisal district to offer electronic signing and filing of the designation.² That covers Harris, Dallas, Tarrant, Bexar, and Travis counties, among others. Where the online option exists, it is the fastest route.

File well ahead of any scheduled hearing or protest deadline. The designation is not effective for any communication mailed or sent electronically before the written notice is on file with the appraisal district.⁴ A notice that went out the day before your form arrived still goes to you.

What Changes Once the Form Is on File

An agent with full authority can do anything the Tax Code allows you to do regarding the designated property: file protests, attend and testify at appraisal review board hearings, negotiate with the chief appraiser, and receive all related notices.

Agreements your agent reaches with the chief appraiser are binding on you. Under Section 1.111(e), an agreement is final if it relates to a matter that could be protested to the appraisal review board, a matter on which a protest has been filed but not yet decided, or a matter that could be corrected under Section 25.25.² That is where the full-versus-limited authority choice in Step 4 earns its weight. Grant full authority and your agent can accept a settlement value without checking with you, and the settlement sticks. Limit the scope and the agent cannot bind you on anything outside what you authorized.

You can only have one designated agent per property at a time. Filing a new Form 50-162 for the same property automatically revokes any previous agent designation for that property, so you do not need a separate revocation when you switch agents.² If you own multiple properties and want different agents on different parcels, file a separate form for each property-agent pairing.

Ending the Appointment

To end the relationship without naming a replacement, file a written revocation with the appraisal district. Either you or the agent can file it. When the agent initiates the revocation, the agent must send notice by certified mail to you at your last known address.² An appointment with an expiration date in Step 5 will end on its own, and either side can still revoke earlier. Once the revocation is on file, the appraisal district sends all notices back to you, so confirm your mailing address with the district if you are ending the arrangement mid-season.

1
Texas Comptroller of Public Accounts. Form 50-162 Appointment of Agent for Property Tax Matters
2
State of Texas. Texas Tax Code Section 1-111 – Representation of Property Owner
3
State of Texas. Texas Occupations Code Chapter 1152 – Property Tax Consultants
4
Legal Information Institute. 34 Texas Administrative Code Section 9.3044 – Appointment of Agents for Property Tax Matters