Texas business personal property tax, 2027
50-144 — Business Personal Property Rendition of Taxable Property — is due April 15, 2027 in every Texas county, with an extension to May 17, 2027 on request. The first $125,000 of assessed value per location is exempt; tax applies to value above that. Owners whose property at a location is worth $125,000 or less need not render at all; they file a short certification on 50-144 once, and it stays in effect until the value exceeds $125,000.
Texas counties
Due dates roll to the next business day. Rates are our estimate for a typical in-city location.
| County | Appraiser | 50-144 due | Est. total rate | Files via |
|---|---|---|---|---|
| Bell County | Tax Appraisal District of Bell County | April 15, 2027 | not on file | Bell CAD Online Business Personal Property Rendition |
| Bexar County | Bexar Central Appraisal District | April 15, 2027 | 2.4% | BCAD Help Center document upload (help.bcad.org) |
| Brazoria County | Brazoria Central Appraisal District | April 15, 2027 | not on file | Brazoria CAD Business Personal Property Rendition Submission (online form) |
| Cameron County | Cameron Appraisal District | April 15, 2027 | not on file | |
| Collin County | Collin Central Appraisal District | April 15, 2027 | 1.7% | |
| Dallas County | Dallas Central Appraisal District | April 15, 2027 | 2.2% | DCAD Online BPP Rendition |
| Denton County | Denton Central Appraisal District | April 15, 2027 | not on file | |
| El Paso County | El Paso Central Appraisal District | April 15, 2027 | not on file | EPCAD Online BPP Rendition portal |
| Fort Bend County | Fort Bend Central Appraisal District | April 15, 2027 | 1.8% | FBCAD Online Rendition (Form 50-144 eFile) |
| Galveston County | Galveston Central Appraisal District | April 15, 2027 | not on file | |
| Harris County | Harris Central Appraisal District | April 15, 2027 | 2.1% | HCAD iFile Rendition |
| Hidalgo County | Hidalgo County Appraisal District | April 15, 2027 | not on file | |
| Jefferson County | Jefferson Central Appraisal District | April 15, 2027 | not on file | |
| Lubbock County | Lubbock Central Appraisal District | April 15, 2027 | not on file | |
| McLennan County | McLennan County Appraisal District | April 15, 2027 | not on file | |
| Montgomery County | Montgomery Central Appraisal District | April 15, 2027 | not on file | |
| Nueces County | Nueces Central Appraisal District | April 15, 2027 | not on file | |
| Tarrant County | Tarrant Appraisal District | April 15, 2027 | 2.2% | TAD Online Account (dashboard) rendition filing |
| Travis County | Travis Central Appraisal District | April 15, 2027 | not on file | TCAD Online Portal (public portal, email/password login) |
| Williamson County | Williamson Central Appraisal District | April 15, 2027 | not on file | WCAD Online Business Personal Property Rendition (Zoho Creator form) |
Exemption
The first $125,000 of assessed value per location is exempt; tax applies to value above that. Owners whose property at a location is worth $125,000 or less need not render at all; they file a short certification on 50-144 once, and it stays in effect until the value exceeds $125,000.
| Tax years | Amount | Type | Statute |
|---|---|---|---|
| 1996–2021 | $500 | threshold (all-or-nothing) | Tex. Tax Code § 11.145 |
| 2022–2025 | $2,500 | threshold (all-or-nothing) | Tex. Tax Code § 11.145 |
| 2026–present | $125,000 | deduction | Tex. Tax Code § 11.145 and § 22.01(j-1)-(j-3) |
TYPE: a first-dollars DEDUCTION, not a cliff - 11.145(b) exempts '$125,000 of the appraised value'; the remainder is taxable. The former 'taxable value of less than $2,500' test and the heading phrase 'HAVING VALUE OF LESS THAN $2,500' were deleted by HB 9.
SCOPE: owned property - per LOCATION within each TAXING UNIT: 11.145(b) exempts $125,000 of appraised value of property that 'has taxable situs at the same location in the taxing unit', and 11.145(c) says the exemption 'applies to each separate location in a taxing unit' with all property at that location aggregated to determine taxable value (so a business with two stores in one city gets $125,000 at each store, and the exemption is applied separately by the county, city, school district and special districts that overlap the location).
Penalties
- Late or missing return: 10% of the total tax imposed on the property for the year.
- Fraud or intent to evade: 50% of the tax.
Texas has two statutory rendition penalties: 10% of the year's total tax on the property for a late or missing rendition (22.28; imposed by the chief appraiser, notice by June 1, may be waived under 22.30 for good cause or if the owner substantially complied) and an additional 50% of the year's tax for fraud or intent to evade (22.29; requires a court determination).
There is no per-month escalation and no separate unreported-property percentage; omitted property is added to the roll with back taxes.
Notices, protests and bills
- Notice of value
- April-June (Tax Code 25.19(a): chief appraiser delivers notices of appraised value for non-homestead property 'by May 1 or as soon thereafter as practicable'; BPP notices typically go out April through June after renditions are reviewed)
- Protest deadline
- Later of May 15 or the 30th day after the date the notice of appraised value was delivered (Tax Code 41.44(a)(1))
- Appeal body
- Appraisal Review Board (ARB) of the appraisal district; ARB orders may be appealed to district court, binding arbitration (41A) or SOAH (Ch. 2003 Gov't Code)
- Bills mailed
- By October 1 or as soon thereafter as practicable (Tax Code 31.01(a)); tax bills are sent by the county tax assessor-collector or each taxing unit's collector after rates are adopted (typically October-November)
- Bills due
- Due on receipt of the tax bill; delinquent if not paid before February 1 of the year following the tax year (Tax Code 31.02(a)); penalty and interest accrue from February 1
Notes
Texas BPP is appraised by county appraisal districts (CADs), each with its own depreciation/percent-good schedule, online rendition portal and mailing address; county files hold those.
Statute text in this file was read from the Texas Legislative Council statutes mirror (tcss.legis.texas.gov/resources/TX/htm/TX.22.htm and TX.11.htm - the statutes.capitol.texas.gov pages are JavaScript-rendered and returned no text), the enrolled HB 9 text at capitol.texas.gov, and texas.public.law reproductions for Chapters 23, 25, 31 and 41.
Tax year 2026 renditions (due April 15, 2026) are the first under the $125,000 exemption; the 2026 Form 50-144 (rev. 10-25/29) added the related-business-entity question and the $125,000 certification box. HCAD uses its own rendition form 22.15 in lieu of 50-144.
Questions
50-144 is due April 15, 2027 in every county. An extension to May 17, 2027 is available: Written request to the chief appraiser on or before April 15 (automatic/mandatory extension to May 15 under Tax Code 22.23(b)); a second written request showing good cause may add up to 15 more days (to about May 30). Most appraisal districts accept the request through their online rendition portal or by mail; several (e.g. Harris, Dallas, Bexar) publish a one-page extension request form.
The first $125,000 of assessed value per location is exempt; tax applies to value above that. Owners whose property at a location is worth $125,000 or less need not render at all; they file a short certification on 50-144 once, and it stays in effect until the value exceeds $125,000.
Yes. Texas taxes business inventory as personal property (a Freeport exemption may apply to goods in transit).
Late or missing return: 10% of the total tax imposed on the property for the year. Fraud or intent to evade: 50% of the tax.
Sources
Every figure above is taken from one of these documents; the date is when Rendition last read it.
- 0150-144 — Business Personal Property Rendition of Taxable Propertycomptroller.texas.gov/forms/50-144.pdfread 2026-11-02
- 02Statutory filing deadlinetcss.legis.texas.gov/resources/TX/htm/TX.22.htmread 2026-11-02
- 03Exemption — Tex. Tax Code § 11.145tcss.legis.texas.gov/resources/TX/htm/TX.11.htmread 2026-11-02
- 04Exemption — Tex. Tax Code § 11.145 and § 22.01(j-1)-(j-3)capitol.texas.gov/tlodocs/89R/billtext/html/HB00009F.htmread 2026-11-02
- 05Inventory treatmenttexas.public.law/statutes/tex._tax_code_section_23.12read 2026-11-02
- 06Notice and appeal rulestexas.public.law/statutes/tex._tax_code_section_41.44
- 07Tax bill due datetexas.public.law/statutes/tex._tax_code_section_31.02read 2026-11-02
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