How to Fill Out Form 50-285

Form 50-285 at a glance

What it is: Form 50-285 Lessee's Affidavit Motor Vehicle Use Other Than Production of Income is used in claiming property tax exemptions for motor vehicles leased for use other than production of income.

Who signs: Tax Code section 11.252(d) allows the lessee or the authorized representative of a lessee to certify this affidavit by a written, unsworn declaration (use Section 4) or under oath (use Section 5).

A lessee or authorized representative of a lessee may use this form to certify by either under oath or by written, unsworn declaration that the vehicle is used primarily for activities that do not involve the production of income.

A filled-in Form 50-285 example: a lessee completes the affidavit by declaration

Form 50-285 example filled out, example: a lessee completes the affidavit by declaration
A Texas lessee completes Form 50-285 for a leased car. The car's empty weight is under 9,000 pounds, and the lessee signs the Section 4 declaration. The picture shows page 1, and its names and figures are sample values. Nothing goes in SECTION 3 because the car is kept at the Section 2 address. Lessee's Name-Entity is left blank because the lessee is an individual. SECTION 5: Notarization stays empty because the lessee uses the written, unsworn declaration in Section 4.

How to fill out Form 50-285, box by box

Appraisal District Name and Tax Year

Enter the Appraisal District Name and the Tax Year.

SECTION 1: Leased Vehicle Data

Your lease agreement or title should provide you with the information about your leased automobile required by Section 1.

Enter the Vehicle Identification Number and the Year.

Enter the Make, Body Style and Model, mark Yes or No under Vehicle under 9,000 lbs, and enter the Lease Date. Vehicle under 9,000 lbs: if the empty weight of the leased vehicle exceeds 9,000 pounds, the vehicle does not qualify for this exemption. For Federal Identification Number: if the lessee is an entity described by Section 11.252(b), Tax Code, include the federal identification number if applicable. For Driver's License Number or Personal Identification Number: social security number disclosure may be required for tax administration and identification. (42 U.S.C. §405(c)(2)(C)(i); Tax Code §11.43(f)). A driver's license number, personal identification number or social security number disclosed in an exemption application is confidential and not open to public inspection, except as authorized by Tax Code §11.48(b).

Enter the Owner Name and Address.

Lessee's Name-Individual

Enter the Lessee's Name-Individual and the Driver's License Number or Personal Identification Number.

Lessee's Name-Entity

Enter the Lessee's Name-Entity and the Federal Identification Number.

SECTION 2: Lessee Address

Enter the Address of Lessee, then the City, State, ZIP Code and County Name.

SECTION 3: Leased Vehicle Not at Address in Section 2

If the vehicle is usually located at an address other than the address you provided in Section 2, or if the address provided in Section 2 is a post office box or rural route, provide the physical address at which the vehicle is primarily located.

Enter the Vehicle Street Address, City, State, ZIP Code and County Name.

SECTION 4: Written, Unsworn Declaration by Person or Entity Leasing the Vehicle

After My name is, enter your name, then your date of birth as Birthdate and your address as Street, City, State, ZIP code and Country.

By signing you declare under penalty of perjury that what you entered is true and correct.

After Executed in, fill in the blank, then the day, the Month and the Year.

SECTION 5: Notarization by Person or Entity Leasing the Vehicle

Enter the Printed Name of Lessee or Authorized Representative of Entity after I, to swear or affirm the following:

1. that each fact contained in this application is true and correct; 2. that I will not hold the vehicle for the production of income; and 3. that the vehicle is used primarily for activities that do not involve the production of income.

SIGN on the line for Lessee or Authorized Representative of Entity Signature.

The Subscribed and sworn before me lines are for the Notary Public, State of Texas.

If your situation is different

The person leasing the vehicle

This affidavit must be completed by the person leasing the vehicle. This document must then be submitted to and retained by the owner of the leased vehicle and made available to the appraisal district, on request for copying or inspection. Do not file this document with the Texas Comptroller of Public Accounts.

The owner files Form 50-286

Before filing Form 50-286 Lessor's Exemption Application Motor Vehicles Leased for Use Other than Production of Income, the lessee or entity leasing the vehicle must complete this affidavit.

Form 50-286 Lessor's Exemption Application Motor Vehicles Leased for Use Other than Production of Income and supporting documentation must be filed beginning Jan. 1 and no later than April 30 of the year for which the exemption is requested.

The owner must retain this affidavit, an electronic image or certified copy.

If this affidavit is not retained, the owner must render the vehicle for taxation and may not file an application for exemption under Section 11.252(a).

Before you go

Tax Code section 11.252(d) allows the lessee or the authorized representative of a lessee to certify this affidavit by a written, unsworn declaration (use Section 4) or under oath (use Section 5).

Common questions about Form 50-285

Is there a penalty?

If you make a false statement on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.

Sources

[1] Form 50-285 Lessee's Affidavit, Motor Vehicle Use Other Than Production of Income, Texas Comptroller of Public Accounts (the Official source link on this page).

Form 50-285 PDF Details

Do not file this document with the Texas Comptroller of Public Accounts.

Owner: The owner must retain this affidavit, an electronic image or certified copy.

Appraisal district: The document must be made available to the appraisal district office, on request, for copying or inspection.

Weight: If the empty weight of the leased vehicle exceeds 9,000 pounds, the vehicle does not qualify for this exemption.

Not retained: If this affidavit is not retained, the owner must render the vehicle for taxation and may not file an application for exemption under Section 11.252(a).

QuestionAnswer
Form NameForm 50-285
Form Length2 pages
Fillable?Yes
Fillable fields44
Avg. time to fill out8 min
Edition4-22
Issuing agencyTexas Comptroller of Public Accounts
Retained byThe owner of the leased vehicle
Matches the agency's fileYes, checked October 2, 2026
Other names50-285, 50/285, 50285, Form 50-285, Texas lessee's affidavit, Texas lease affidavit
Official sourceForm 50-285 (Rev 4-22), Texas Comptroller of Public Accounts