Annually required – Rendition of Taxable Business Personal Property

• • Business Personal Property Rendition – Online

• • 2024 Depreciation Schedule

• • Rendition Information and FAQ’s

• • General Rendition Form (Comptroller 50-144 pdf)

• • Filing Instructions for Rendition (CAD mailed paper version)

• • Aircraft Rendition

• • Application for Allocation of Value

• • Freeport & Goods-In-Transit Entity List

Helpful Information about Renditions:

A rendition is a form that may be used by a property owner to report taxable property owned on Jan. 1 to the appraisal district. Both real and personal property may be rendered. The rendition identifies, describes, and gives the location of the taxable property. Business owners must report a rendition of their personal property. Other property owners may choose to submit a rendition. Persons filing renditions who are not the property owner, owner’s employee or affiliated entity or a secured party must have the rendition notarized. If the total taxable value of personal property is less than $2,500 in any one taxing unit, the property is exempt in that taxing unit.

• Advantages
  • A property owner who files a rendition is in a better position to exercise his or her rights as a taxpayer.
  • The property owner’s correct mailing address is established on record so taxing units send tax bills to the right address.
  • The property owner’s opinion of his or her property’s value is on record with the appraisal district. The chief appraiser must send a notice of appraised value if he or she places a higher value on the property than the value listed on rendition by the property owner.
• Deadlines
  • Rendition statements and property report deadlines depend on property type or location.
  • The statements and reports must be delivered to the chief appraiser after Jan. 1 and no later than the deadline indicated below.
  • Allowed extensions also vary by property type or location as referenced below.

• Property Inspection
  • Tax Code Section 22.07 authorizes the chief appraiser or a representative to enter the premises of a business, trade, or profession to inspect the property to determine the existence and market value of tangible personal property used for the production of income and if it has taxable situs.

• Penalties
  • A penalty of 10 percent of the total amount of taxes imposed on the property for that year could be incurred for failing to timely file a rendition statement or property report.
  • A penalty of 50 percent of the total amount of taxes imposed on the property for the tax year of the statement or report could be incurred for filing a false report or statement or for altering, destroying, or concealing any record

Rendition Statements and Reports	Deadlines	Allowed Extension(s)
Property generally	April 15	May 15 upon written request Additional 15 days for good cause shown
Property regulated by the Public Utility Commission of Texas, the Railroad Commission of Texas, the federal Surface Transportation Board, or the Federal Energy Regulatory Commission. Tax Code 22.23(d).	April 30	May 15 upon written request Additional 15 days for good cause shown

Other required forms:

Special Inventory – Process and Information:

• Special Inventory Tax information:
  • • Texas State Comptrollers Office forms and information – click here Special Inventory
    • Texas law provides for the special appraisal of dealers’ inventory including heavy equipment, motor vehicles, vessels and outboard motors and manufactured housing retailers. Special inventory appraisal is generally based on sales. Dealers and retailers must file inventory declaration forms with the county appraisal district each year listing the total sales, leases or rentals, as applicable, in the preceding year and an inventory tax statement with the tax office each month