Harris county appraisal district business personal property rendition

The Harris County Appraisal District has begun the process of mailing personal property rendition forms to businesses known to have been operating in Harris County during 2018.

The appraisal district is offering free workshops to help business owners complete the required personal property rendition forms before the April 1 filing deadline.

If you own tangible personal property that is used to produce income, you must file a rendition with the Harris County Appraisal District by April 1. A rendition is a report that lists all the taxable personal property you owned or controlled on Jan. 1 of this year. Personal property includes inventory and equipment used by a business such as furniture and fixtures, supplies, raw materials, and business vehicles, vessels and aircraft.

Eight rendition workshops to provide one-on-one help have been scheduled throughout the county. Appraisal district staff will not do a presentation and instead will provide individual help. Participants can attend at any time during the scheduled hours and typically will be able to complete the process in about an hour. There is no charge to attend.

Workshops will be conducted on:

Thursday, Feb. 28, from 1 to 5 p.m. at HCAD Offices, 13013 Northwest Freeway, Houston - 1st floor

Thursday, March 7, 1 to 4 p.m., at Alice M. Young Branch Library, 5107 Griggs Road, Houston

Tuesday, March 12, 1 to 4 p.m., at Fallbrook Church, 12512 Walters Road, Houston

Tuesday, March 19, 1 to 5 p.m., at HCAD Offices, 13013 Northwest Freeway, Houston - 1st floor

Thursday, March 21, 1 to 4 p.m., at Tracy Gee Community Center, 3599 Westcenter Drive, Houston

Saturday, March 23, 8 a.m. to noon, at HCAD Offices, 13013 Northwest Freeway, Houston - 1st floor

Thursday, March 28, 1 to 5 p.m., at HCAD Offices, 13013 Northwest Freeway, Houston - 1st floor

“Those who attend these workshops will consult individually with appraisal district staff who will explain personal property taxation and rendition requirements, as well as answer questions about completing the rendition forms,” said Roland Altinger, chief appraiser. “These sessions have been very successful in the past and have helped business owners complete their renditions on the spot.”

All business owners are required to file renditions whether or not they have received notification. Businesses that fail to render or that render late are subject to a 10 percent tax penalty. Filing a fraudulent rendition carries a 50 percent penalty if found guilty.

State law permits business owners to obtain an automatic extension of the filing requirement by submitting a request in writing by the April 1 filing deadline. The extended deadline for such businesses would then be May 1.

A rendition form is available on the appraisal district’s website at www.hcad.org under the “Forms” tab along with information on the rules of the process.

Business owners with questions about the rendition requirements are encouraged to attend any of the workshop sessions or call the appraisal district’s Information Center at 713-957-7800.

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Harris county appraisal district business personal property rendition
 
 

Rendition Requirements

Section Talking Points

  • Standard rendition requirements
  • Simplified rendition requirements
  • Download rendition forms

Standard rendition filing requirements
A person or business who owns tangible personal property with an aggregate value of $20,000 or more is required to file a rendition statement. The rendition is to be filed with the county appraisal district where the property is located. The rendition should include the following:

  • the property owner's name and address
  • a general description of the property by type or category
  • the physical location of the property
  • for inventory include a description of each type of inventory along with a general estimate of the quantity of each inventory type
  • the property owner's good faith estimate of the market value of the property or the historical cost new and the year of acquisition. The owner may choose which value to submit.

County appraisal district rendition filing forms are available for download at our Appraisal District Forms section.

The county appraisal district may request a statement to support how the property rendition value was determined. This statement must be delivered within 21 days after the request is received.

Simplified rendition filing requirements
If, in the owner's opinion, the aggregate value of the tangible personal property is less than $20,000 the following information is to be filed.

  • the property owner's name and address
  • a general description of the property by type or category
  • the physical location of the property

Rendition forms
Go to our Appraisal District Forms section to download personal property rendition forms.

Related Subjects

  • Personal Property Tax

What is considered business personal property in Texas?

Business owners are required by State law to render personal property that is used in a business or used to produce income. This property includes furniture and fixtures, equipment, machinery, computers, inventory held for sale or rental, raw materials, finished goods, and work in process.

What is Harris County rendition?

If you own tangible personal property that is used to produce income, you must file a rendition with the Harris County Appraisal District by April 15. A rendition is a report that lists all the taxable personal property you owned or controlled on Jan. 1 of this year.

How much is business personal property tax in Texas?

Business personal property accounts for 9.8 percent of the total market value of all property in the state, and 10.5 percent of all school taxable property in the state. exemption if they are in the state on a temporary basis.

What does filing a rendition mean?

A rendition is simply a form that provides the District with the description, location, cost, and acquisition dates for personal property that you own. The District uses the information to help estimate the market value of your property for taxation purposes. Who must file a rendition?