TexasLast checked: October 28, 2026
Form 50-162: Appointment of Agent for Property Tax Matters
Form 50-162 is the Texas Comptroller's form for a property owner to designate an agent in property tax matters. Under Tax Code 1.111(b), the designation is a signed written authorization on the form the Comptroller prescribes, and it does not take effect for an appraisal district until a copy is filed there. It remains in effect until a written revocation is filed with the appraisal district, or until the date the designation itself sets, if it sets one.
This page describes what the Texas Tax Code and the Comptroller's Form 50-162 say about designating an agent for property tax matters. It covers the rule and the form's steps. It does not say whether an owner should name an agent or who that agent should be. Who provides this service is on the about page. How pages are made is in the editorial policy. Last checked: October 28, 2026.
What is Form 50-162?
Form 50-162 is titled Appointment of Agent for Property Tax Matters and is published by the Texas Comptroller of Public Accounts.
Its opening instructions describe it as a form for a property owner to designate a lessee or other person to act as the owner's agent in property tax matters.
The instructions tell the reader to study the applicable law and rules, including Tax Code 1.111 and Comptroller Rule 9.3044.
Tax Code 1.111(h) directs the Comptroller to prescribe forms and adopt rules for designating an agent.
The Comptroller's property tax forms page lists Form 50-162 with its other property tax forms, among them the notice of protest form discussed on the Form 50-132 page.
The copy of Form 50-162 read for this page carries the revision mark 12-16/13.
Who completes and signs Form 50-162?
Tax Code 1.111(a) lets a property owner designate a lessee or other person as the owner's agent for any purpose under the Property Tax Code in connection with the property or the owner.
The written authorization must clearly indicate that the person is authorized to act for the owner in property tax matters relating to the property or the owner.
| Signer | What the form and the statute say |
|---|---|
| The property owner | Tax Code 1.111(b) names the owner as a signer, and Step 6 of the form has a box for the property owner. |
| A property manager | A property manager signs only when authorized to designate agents for the owner. |
| Another authorized person | Another person authorized to act for the owner may sign, but not the person being designated as agent. |
A footnote to Step 6 adds that if the signer is someone other than the owner, the appraisal district may request a copy of the documents authorizing that person to designate agents or act for the owner.
Tax Code 1.111(a-1) says a lessee named as agent may, subject to the owner's approval, designate a person to act as the lessee's agent, with the same authority and limits as an agent the owner designated.
Tax Code 1.111(l) says a person may not knowingly make a false entry in, or false alteration of, a designation form that has been signed under Subsection (b).
The form ends Step 6 with a warning about false statements that cites Penal Code 37.10.
What does a Form 50-162 appointment cover?
The form has six steps, and the authority an appointment gives is whatever Steps 2 and 4 describe.
| Step | What the step asks for |
|---|---|
| Step 1: owner | The owner's name, address and telephone number. |
| Step 2: property | Which property the authority covers: all property listed for the owner at the address, or the properties listed, each identified by appraisal district account number, physical or situs address, or legal description. |
| Step 3: agent | The agent's name, address and telephone number. |
| Step 4: authority | Whether the agent may act in all property tax matters for the property identified or in the specific matters written in, whether the agent may receive confidential information under the Tax Code sections the form lists, and which communications are delivered to the agent. |
| Step 5: end date | The date the agent's authority ends. |
| Step 6: signature | The signature, the date, the signer's printed name and title, and a box showing whether the signer is the owner, a property manager or another authorized person. |
The communications choices in Step 4 are all communications from the chief appraiser, from the appraisal review board, and from all taxing units participating in the appraisal district.
The Step 4 acknowledgment says the checked documents are delivered only to the agent at the agent's address and not to the owner, unless the affected offices choose to send the owner copies or are otherwise required by law.
How does a Form 50-162 appointment end?
Under Tax Code 1.111(c), a designation remains in effect until the owner or the designated agent files a written revocation with the appraisal district.
An agent who revokes must send notice of the revocation by certified mail to the owner at the owner's last known address.
A designation may be made to expire under its own terms, and it stays subject to an earlier revocation by the owner or the agent.
Step 5 of the form repeats this: the designation lasts until the date entered there or until a written revocation is filed with the appraisal district.
Tax Code 1.111(d) bars an owner from designating more than one agent for an item of property, and says a new designation for that item revokes any earlier one.
The form adds that designating an agent on it revokes earlier designations of other agents for the items of property it shows.
Where is Form 50-162 filed, and when does it take effect?
Under Tax Code 1.111(b), a designation does not take effect for an appraisal district, or for a taxing unit participating in it, until a copy is filed with the appraisal district.
The form's instructions say the same and name the appropriate appraisal district, and the top of the form has a line for the appraisal district's name.
An appraisal district in a county with a population of 500,000 or more must have a system that allows a designation to be signed and filed electronically.
On the chief appraiser's written request, an agent who submits a designation electronically must provide information about the electronic signature and the date it was signed.
For a single-family residence where the owner lives, Tax Code 1.111(h) requires the form to state in bold type that in some cases an owner may want to contact the appraisal district or local taxing units for information and forms before designating an agent.
This page does not describe the filing methods of any one appraisal district. The notice of protest form is covered on the Form 50-132 page, and the parts of the notice of appraised value are on the notice page.
Sources
- Texas Tax Code. Section 1.111, Representation of Property Owner Read: October 28, 2026.
- Texas Comptroller. Form 50-162, Appointment of Agent for Property Tax Matters (PDF) Property tax forms Read: October 28, 2026.
Questions
Can an appraisal district require an owner to name an agent?
Tax Code 1.111(g) says an appraisal district, appraisal review board or taxing unit may not require a person to designate an agent to represent the person in a property tax matter other than as that section provides.
Does an appraisal review board have to accept a protest filed by an agent?
Under Tax Code 1.111(i), the board accepts and considers a motion or protest filed by an owner's agent if an agency authorization is filed at or before the hearing on the motion or protest.
Can notices go to someone else without naming an agent?
Tax Code 1.111(f) lets an owner direct, in a writing filed with the appraisal district, that notices, tax bills, orders and other communications for specified property go to a specified person instead of the owner.
Can an agreement between an agent and the chief appraiser be final?
Under Tax Code 1.111(e), an agreement between a property owner or the owner's agent and the chief appraiser is final if it relates to a matter that may be protested to the appraisal review board or on which a protest has been filed but not determined, or to a matter that may be corrected under Tax Code 25.25.
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