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 10th 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 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.
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.
Dealers are now required to submit their inventory tax statements (50-266) to the collector quarterly, rather than monthly. The original form should be filed with the Tax Office. Additionally, dealers are required to include the aggregate amount received as payment for sold, leased, or rented heavy equipment on the form, rather than reporting the amount for each item.