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PROPERTY ID #

REQUEST FOR STATEMENT REGARDING VALUE: Pursuant to Tax Code §22.07, the chief appraiser may request, either in writing or by

electronic means, that the property owner provide a statement containing supporting information indicating how value rendered was

determined. The property owner must deliver the statement to the chief appraiser, either in writing or by electronic means, not later than the

21st day after the date the chief appraiser’s request is received. The statement must:

(1) summarize information sufficient to identify the property, including:

(A) the physical and economic characteristics relevant to the opinion of value, if appropriate; and

(B) the source of the information used;

(2) state the effective date of the opinion of value; and

(3) explain the basis of the value rendered.

If the property owner is a business with 50 employees or less, the property owner may base the estimate of value on the depreciation schedules

used for federal income tax purposes. Failure to comply in a timely manner is considered to be a failure to timely render and the Tax Code

requires that penalties be applied by the chief appraiser.

PENALTIES: The chief appraiser must impose a penalty on a person who fails to timely file a required rendition statement or property report in

an amount equal to 10 percent of the total amount of taxes imposed on the property for that year by taxing units participating in the appraisal

district. The chief appraiser must impose an additional penalty on the person equal to 50 percent of the total amount of taxes imposed on the

property for the tax year of the statement or report by the taxing units participating in the appraisal district if it is finally determined by a court

that:

(1) the person filed a false statement or report with the intent to commit fraud or to evade the tax; or

(2) the person alters, destroys, or conceals any record, document, or thing, or presents to the chief appraiser any altered or fraudulent record,

document, or thing, or otherwise engages in fraudulent conduct, for the purpose of affecting the course or outcome of an inspection,

investigation, determination, or other proceeding before the appraisal district.

SPECIAL INSTRUCTIONS: Effective January 1, 2014, certain dealers of motor vehicle inventory may elect to file renditions under Tax Code,

Chapter 22, rather than file declarations and tax statements under Tax Code, Chapter 23, Tax Code, Section 23.121(a)(3) allows a dealer to make

this election if it (1) does not sell motor vehicles that are self-propelled and designed to transport persons or property on a public highway; (2) meets

either of the following two requirements: (a) the total annual sales from the inventory, less sales to dealers, fleet transactions, and subsequent sales,

for the preceding tax year are 25% or less of the dealer’s total revenue from all sources during that period, or (b) the dealer did not sell a motor

vehicle to a person other than another dealer during the preceding tax year and the dealer estimates that the dealer’s total annual sales from the

dealer’s motor vehicle inventory, less sales to dealers, fleet transactions, and subsequent sales, for the 12-month period corresponding to the

current tax year will be 25% or less of the dealer’s total revenue from all sources during that period: (3) files with the chief appraiser and the tax

collector by August 31 of the tax year preceding January 1 on a form prescribed by the comptroller a declaration that the dealer elects no to be

treated as a dealer under Tax Code, Section 23.121 in the current tax year; AND (4) renders the dealer’s motor vehicle inventory in the current tax

year by filing a rendition with the chief appraiser in the manner provided by Tax Code, Chapter 22. A dealer who makes this election must file the

declaration annually with the chief appraiser and the tax collector by August 31 of the preceding tax year, so long as the dealer meets the eligibility

requirements of law.

Effective January 1, 2014, a dealer of heavy equipment inventory may render its inventory by filing a rendition statement or property report as

provided by Tax Code, Chapter 22. If the dealer files a rendition, the dealer is not considered to be a dealer as defined by Tax Code, Section

23.1241(a)(1). A heavy equipment inventory dealer has the option to render or to file declarations and tax statements, without filing additional

declarations with the chief appraiser or tax collector.

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By checking this box, I affirm that the information contained in my most recent rendition statement filed for the prior tax year (this rendition

was filed for the

tax year), continues to be complete and accurate for the current tax year.

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Check the total market value of your property.

Under $20,000

$20,000 or more

If you checked “Under $20,000,” you may complete only Schedule A. Otherwise, complete Sections 1 – 8.

When required by the chief appraiser, you must render any taxable property that you own or manage and control as a fiduciary on January 1.

[Section 22.01(b), Tax Code] For this type of property, you may complete Schedule A and/or Sections 1 – 8.

When required by the chief appraiser, you must file a report listing the name and address of each owner of property that is in your possession

or under your management on January 1 by bailment, lease, consignment, or other arrangement. [Section 22.04(a), Tax Code] For this type of

property, complete Section 9.

Are you the property owner, an employee of the property owner, or an employee of a property owner on behalf of an affiliated

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entity of the property owner? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

Are you a secured party with a security interest in the property subject to this rendition and with a historical cost new of more

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than $50,000, as defined and required by Tax Code, Section 22.01(c-1) and (c-2)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Yes

If you checked “Yes” to this question, you must attach a document signed by the property owner indicating consent for you to file the rendition.

Without the authorization, the rendition is not valid and cannot be processed.

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