As authorized by §11.01 of the Texas Property Tax Code, all real and tangible personal property that the state of Texas has to tax is taxable unless exempt by law. Tangible personal property that is operated or located exclusively outside this state during the year preceding the tax year and on January 1 of the tax year is not taxable in this state. Except as provided by §11.01 (b) of the Texas Property Tax Code, intangible personal property is not taxable. Intangible property governed by Article 4.01, Insurance Code, or by Section 89.003, Finance Code, is taxable as provided by law, unless exempt by law, if this state has jurisdiction to tax those intangibles. This state has jurisdiction to tax intangible personal property if the property is either owned by a resident of this state; or located in this state for business purposes.
This state has jurisdiction to tax tangible personal property if the property is:
- located in this state for longer than a temporary period;
- temporarily located outside this state and the owner resides in this state; or
- used continually, whether regularly or irregularly, in this state.
Get the forms
Access to nearly every form available for real property accounts can be found here.
Each form is available in .pdf format and is fill-able – meaning you can digitally type in all your information.
All forms should be submitted by mail, fax, or hand-delivery, unless otherwise noted.
Learn About Rendering Your Business
Did you receive a rendition in the mail from our office? Not quite sure what to do with it? We can help!
Check out this informative guide which explains the entire rendition process – from start to finish.
If you still have questions – call us!
Depreciation Schedule & Calculation Guidelines
Every year, our agency publishes a depreciation table that businesses are required to use when formulating property values.
The table is available here and can also be downloaded for quick access and convenience!
