Business Personal Property Rendition Form - Harris County Appraisal District Page 3
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4IMPORTANT INFORMATION AND INSTRUCTIONS
This rendition must list the business personal property that you owned on January 1
(B) the source of the information used;
of the year. This includes assets being depreciated on your books, as well as assets
(2) state the effective date of the opinion of value; and
that have been fully depreciated and assets which were gifts or expensed rather than
(3) explain the basis of the value rendered.
capitalized for income tax purposes. It must provide the property owner's name and
address if you manage or control the property as a fiduciary. You are required to list
Failure to comply in a timely manner is considered to be a failure to timely render and
the name and address of each owner of taxable property that is in your possession or
the Tax Code requires that penalties be applied by the chief appraiser.
under your management on Jan. 1 by bailment, lease, consignment or other
PENALTIES: The chief appraiser must impose a penalty on a person who fails to
arrangement. Except as noted, you are required by law to fill out all sections of the
timely file a required rendition statement or property report in an amount equal to 10
form. If you provide substantially equivalent information to a company contracted with
percent of the total amount of taxes imposed on the property for that year by taxing
the appraisal district to appraise property, you are not required to file this statement.
units participating in the appraisal district. The chief appraiser must impose an
GENERAL INSTRUCTIONS: This form is for use in rendering, pursuant to Tax Code
additional penalty on the person equal to 50 percent of the total amount of taxes
Section 22.01, tangible personal property used for the production of income that you
imposed on the property for the tax year of the statement or report by the taxing units
own or manage and control as a fiduciary on Jan. 1 of this year.
participating in the appraisal district if it is finally determined by a court that:
FILING AND DEADLINES: Rendition statements and property reports must be
(1) the person filed a false statement or report with the intent to commit fraud or to
delivered to the chief appraiser after Jan. 1 and not later than April 15, except as
evade the tax; or
provided by Tax Code Section 22.02. On written request by the property owner, the
(2) the person alters, destroys, or conceals any record, document, or thing, or
chief appraiser shall extend a deadline for filing a rendition statement or property
presents to the chief appraiser any altered or fraudulent record, document, or
report to May 15. The chief appraiser may further extend the deadline an additional
thing, or otherwise engages in fraudulent conduct, for the purpose of affecting the
15 days upon good cause shown in writing by the property owner.
If you choose to file
course or outcome of an inspection, investigation, determination, or other
your extension request online, go to
Pursuant to Tax Code
proceeding before the appraisal district.
Section 22.02, if an exemption applicable to a property on Jan. 1 terminates during
SPECIAL INSTRUCTIONS: Effective Jan. 1, 2014, certain dealers of motor vehicle
the tax year, the person who owns or acquires the property on the date applicability of
inventory may elect to file renditions under Tax Code Chapter 22, rather than file
the exemption terminates shall render the property for taxation within 30 days after
declarations and tax statements under Tax Code Chapter 23. Tax Code Section
the date of termination. If the chief appraiser denies an application for an exemption
23.121(a)(3) allows a dealer to make this election if it (1) does not sell motor vehicles
for property subject to rendition pursuant to Tax Code Section 22.01(a), the person
that are self-propelled and designed to transport persons or property on a public
who owns the property on the date the application is denied shall render the property
highway; (2) meets either of the following two requirements: (a) the total annual sales
for taxation in the required manner within 30 days after the date of denial.
from the inventory, less sales to dealers, fleet transactions, and subsequent sales, for
NOTARIZATION: If you complete the rendition form as a secured party, property
the preceding tax year are 25 percent or less of the dealer’s total revenue from all
owner, an employee of the property owner, or an employee of a property owner on
sources during that period, or (b) the dealer did not sell a motor vehicle to a person
behalf of an affiliated entity of the property owner, no notarization is required.
other than another dealer during the preceding tax year and the dealer estimates that
INSPECTION OF PROPERTY: Pursuant to Tax Code Section 22.07, the chief
the dealer’s total annual sales from the dealer’s motor vehicle inventory, less sales to
appraiser or his authorized representative may enter the premises of a business,
dealers, fleet transactions, and subsequent sales, for the 12-month period
trade, or profession and inspect the property to determine the existence and market
corresponding to the current tax year will be 25 percent or less of the dealer’s total
value of tangible personal property used for the production of income and having a
revenue from all sources during that period; (3) files with the chief appraiser and the
taxable situs in the district.
tax collector by Aug. 31 of the tax year preceding Jan. 1 on a form prescribed by the
comptroller a declaration that the dealer elects not to be treated as a dealer under
SEPTEMBER 1, INVENTORY APPRAISAL - Check this box on the rendition form
Tax Code Section 23.121 in the current tax year; AND (4) renders the dealer’s motor
only if you made written application to the appraisal district for September 1 inventory
vehicle inventory in the current tax year by filing a rendition with the chief appraiser in
appraisal by July 31, of the prior year.
the manner provided by Tax Code Chapter 22. A dealer who makes this election must
REQUEST FOR STATEMENT REGARDING VALUE: Pursuant to Tax Code Section
file the declaration annually with the chief appraiser and the tax collector by Aug. 31
22.07, the chief appraiser may request, either in writing or by electronic means, that
of the preceding tax year, so long as the dealer meets the eligibility requirements of
the property owner provide a statement containing supporting information indicating
law.
how value rendered was determined. The property owner must deliver the statement
Effective Jan. 1, 2014, a dealer of heavy equipment inventory may render its
to the chief appraiser, either in writing or by electronic means, not later than the 21st
inventory by filing a rendition statement or property report as provided by Tax Code
day after the date the chief appraiser’s request is received. The statement must:
Chapter 22. If the dealer files a rendition, the dealer is not considered to be a dealer
(1) Summarize information sufficient to identify the property, including:
as defined by Tax Code Section 23.1241(a)(1). A heavy equipment inventory dealer
(A) the physical and economic characteristics relevant to the opinion of value, if
has the option to render or to file declarations and tax statements, without filing
appropriate; and
additional declarations with the chief appraiser or tax collector.
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