SPECIAL INVENTORY

Texas law requires that dealers of special inventory file an annual declaration and monthly statements with the appraisal district and tax office. Declarations must be filed by February 1 of each year. New dealers must file declarations within 30 days of obtaining a dealer’s license. Monthly statements must be filed no later than the 10^th day of each month.

To File

Documents may be filed:

By Email

Travis Central Appraisal District: [email protected]
Travis County Tax Office: [email protected]

By Mail

Travis Central Appraisal District
P.O. Box 149012
Austin, TX 78714-9012

Travis County Tax Offices
P.O. Box 149328
Austin, TX 78714-9328

In-person

Travis Central Appraisal District
850 E Anderson Lane
Austin, TX 78752

Travis County Tax Office
2433 Ridgepoint Dr.
Austin, TX 78754-5231

Motor Vehicle Filing Requirements

Dealers are required to file a Motor Vehicle Inventory Declaration (50-244) by February 1 of each year. The original should be filed with the appraisal district and a copy should be filed with the tax office. New dealers must file a declaration within 30 days of obtaining a dealer’s license.

Additionally, dealers must submit monthly statements listing vehicles sold (50-246) and prepay their property taxes for each vehicle no later than the 10^th day of each month. The original form should be filed with the tax office and a copy should be submitted to the appraisal district.

Vessel and Outboard Filing Requirements

Dealers are required to file a Vessel and Outboard Motor Inventory Declaration (50-259) by February 1 of each year. The original should be filed with the appraisal district and a copy should be filed with the tax office. New dealers must file a declaration within 30 days of the commencement of business.

Additionally, dealers must submit monthly statements listing vessels and outboard motors sold (50-260) and prepay their property taxes for each unit no later than the 10th day of each month. The original form should be filed with the tax office and a copy should be submitted to the appraisal district.

Retail Manufactured Housing Filing Requirements

Dealers are required to file a Retail Manufactured Housing Inventory Declaration (50-267) by February 1 of each year. The original should be filed with the appraisal district and a copy should be filed with the tax office. New dealers must file a declaration within 30 days of the commencement of the business.

Additionally, dealers must submit monthly statements listing units sold (50-268) and prepay their property taxes for each unit no later than the 10th day of each month. The original form should be filed with the tax office and a copy should be submitted to the appraisal district.

Heavy Equipment Filing Requirements

Dealers are required to file a Dealers’ Heavy Equipment Inventory Declaration (50-265) by February 1 of each year. The original should be filed with the appraisal district and a copy should be filed with the tax office. New dealers must file a declaration within 30 days of the commencement of the business.

Additionally, dealers must submit monthly statements listing units of manufactured housing sold, leased, or rented (50-266) and prepay their property taxes for each unit no later than the 20th day of each month. The original form should be filed with the tax office and a copy should be submitted to the appraisal district.

FREQUENTLY ASKED QUESTIONS

How can I get my name and address removed from the TCAD website?Communications2022-06-27T10:08:13-05:00

How can I get my name and address removed from the TCAD website?

Texas Tax Code §25.025 permits certain persons to request that the appraisal district restrict from public access any information in the appraisal district records required by §25.02 that could be used to identify their home addresses.

The State Comptroller of Public Accounts prescribes the form on which these confidentiality requests may be made. Copies of the form 50-284 are available in our form library.

I went out of business during the year. Will my business personal property taxes be prorated?Communications2021-01-21T14:52:38-06:00

I went out of business during the year. Will my business personal property taxes be prorated?

No. If you were in business January 1 you owe taxes for the year.

Who must file a rendition?Communications2021-01-21T14:54:25-06:00

Who must file a rendition?

Renditions must be filed by both owners of tangible personal property that is used for the production of income and owners of tangible personal property on which an exemption has been cancelled or denied.

What types of property must be rendered?Communications2021-01-21T14:55:06-06:00

What types of property must be rendered?

Business owners are required by State law to render business 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 progress. You are not required to render intangible personal property (property that can be owned but does not have a physical form) such as cash, accounts receivable, goodwill, application computer software, and similar items. If your organization has previously qualified for an exemption that applies to personal property, for example, a religious or charitable organization exemption, you are not required to render the exempt property.

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