Bexar County, Texas: business personal property rendition, 2027

Businesses in Bexar County report the equipment, furniture, computers, inventory and other tangible property they owned on January 1, 2027 to the Bexar Central Appraisal District (appraisal district) on 50-144. The return is due April 15, 2027, or May 17, 2027 with an extension. 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.

Due

April 15, 2027

no weekend roll

Extension

May 17, 2027

on request

Exemption

$125,000

deduction, per location

Est. tax rate

2.4%

of assessed value, typical in-city

Files via

Online

BCAD Help Center document upload (help.bcad.org)

Depreciation

9 classes

county table

Notice of value

April

typical mailing

Who files

Any business with tangible personal property at a Bexar County location on January 1.

Furniture and fixtures, kitchen and other machinery, computers and point-of-sale systems, signage, leasehold improvements that are trade fixtures, supplies and inventory are reported at original cost by year acquired; the appraiser depreciates them on the schedule below. The exemption applies per location, so a company with three sites in Bexar County files three returns and gets three exemptions.

Deadlines and extensions

Assessment date: January 1, 2027
50-144 due: April 15, 2027 — BCAD March 23, 2026 public notice: renditions due 'no later than April 15'.
Extension: To May 17, 2027. Apply in writing for the mandatory extension to May 15 by April 15 (BCAD 'BPP Extension Request 2026' form: https://bcad.org/wp-content/uploads/2026/02/BPP-Extension-Request-2026.pdf; how-to article: https://help.bcad.org/hc/en-us/articles/50793640486547-How-to-Request-a-BPP-Rendition-Filing-Extension); additional 15 days for good cause (Tax Code 22.23(b)).
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 30 days after the notice is delivered (Tax Code 41.44). BCAD pages read did not state the month BPP notices are mailed. (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: 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). 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

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.

Statute: Tex. Tax Code § 11.145 and § 22.01(j-1)-(j-3), (n), § 22.24(c), as amended by Acts 2025, 89th Leg., R.S., ch. 334 (H.B. 9), eff. Jan. 1, 2026; Tex. Const. amendment (Proposition 9) approved Nov. 4, 2025
In force: Tax years 2026–present
Under the threshold: Rendition is NOT required when, in the owner's opinion, the aggregate market value of the property at the same location in each taxing unit is not more than $125,000 (Tax Code 22.01(j-1)). An owner who elects not to render must instead file, by the rendition deadline, 'a rendition statement or property report that includes a certification' that the owner reasonably believes the value is not more than the exemption amount (22.01(j-3)); on Form 50-144 (rev. 10-25/29) this is the Section 5 check box 'I certify that the market value of the tangible personal property is $125,000 or less', and the rest of the form may be left blank. The election takes effect for the tax year after the year in which the certification is filed and continues until ownership changes; the chief appraiser may still require a rendition. The exemption itself is applied automatically by the appraisal district (no exemption application) - e.g. Dallas CAD: 'no application is required'.
As stated by the county: $125,000 — BCAD: a business 'can now exempt up to $125,000' of income-producing personal property at each location; 'Each business location in a taxing unit can receive the full $125,000 exemption'; owners at or below the threshold need not render but must file a short certification, which stays in effect until ownership changes.

Depreciation schedule

Bexar Central Appraisal District publishes its own percent-good table with 9 asset classes.

Class	Life	Percent good, years 1 → 6
1020 - Trade-Specific Equipment & Large Tools (auto repair, bakery and confectionery, dry cleaning, medical and X-ray, broadcasting, mortuary); 10-yr life, 20% floor	10 yr	92% · 87% · 80% · 71% · 63% · 55%
1220 - Mid-Scale Industrial & Specialty Production Equipment (digital billboards, specialty manufacturing machinery, non-retail commercial food production, bottling/packaging, warehouse equipment, textile processing, walk-in and reach-in refrigeration); 12-yr life, 20% floor	12 yr	95% · 93% · 89% · 84% · 79% · 74%
1520 - Heavy Manufacturing & Industrial Production (aircraft manufacturing, amusement rides, breweries, car washes, meat packing, cranes, heavy manufacturing equipment, wooden billboards, railcars); 15-yr life, 20% floor	15 yr	95% · 93% · 89% · 84% · 78% · 72%
2020 - Utilities, Extractive & High-Capital Specialized Assets (petroleum exploration/refining, quarry equipment, distribution utilities, firearms, metal billboards, safes and vaults, solar panel equipment); 20-yr life, 20% floor	20 yr	97% · 96% · 94% · 92% · 88% · 84%
3020 - Long-Life Infrastructure Assets (pipelines, fiber optic equipment, utility transmission and distribution systems); 30-yr life, 20% floor	30 yr	97% · 96% · 95% · 93% · 91% · 90%
0410 - PC and IT Equipment (computers, laptops, tablets); 4-yr life, 10% floor	4 yr	75% · 56% · 42% · 27% · 10%
0520 - Audio/Visual, Small Electronics & Hi-Tech Specialty Equipment (A/V systems, ATMs, digital cameras, laundromat equipment, electronic medical equipment, office equipment, POS systems, security equipment, small electronic tools, servers); 5-yr life, 20% floor	5 yr	77% · 64% · 49% · 33% · 28% · 20%
0620 - Short-Life, High-Turnover & Mobile Assets (all vehicles, flatware, linens, rental clothing and furniture, molds, tools and dies, cranes, vending machines); 6-yr life, 20% floor	6 yr	87% · 75% · 60% · 44% · 38% · 31%
0820 - Furniture, Fixtures & General-Purpose Equipment (all furniture and fixtures, non-IT office equipment, retail and restaurant equipment, non-digital exercise equipment, light manufacturing equipment, agricultural equipment, signs); 8-yr life, 20% floor	8 yr	85% · 77% · 66% · 54% · 51% · 42%

Source: bcad.org/wp-content/uploads/2026/03/BexarCAD_Typical-Personal-Property-PV-Factors_Dec-2025_030626.pdf

Source: 'Bexar Central Appraisal District Typical Personal Property Present Value Factor Table', dated December 2025, for tax year 2026; rows are year acquired with age (2025 = age 1 ... 1995 = age 31); columns are class codes 0410, 0520, 0620, 0820, 1020, 1220, 1520, 2020, 3020 (first two digits = typical life in years, last two = floor percent).

Values are 'present value factors' (BCAD: 'The Final Valuation Factor reflects the locally observed relationship between historical cost and present value', drawing on Marshall & Swift cost trends and depreciation schedules adjusted with local appraisal experience), so they already embed any cost trending; market value estimate = historical cost x

How to file

PDF upload.

Online: BCAD Help Center document upload (help.bcad.org)
By mail: Bexar Central Appraisal District, P.O. Box 839946, San Antonio, TX 78283
Form: 50-144 — Business Personal Property Rendition of Taxable Property (rev. 10-25/29)

The district now styles itself 'Bexar Central Appraisal District' on its 2026 pages (formerly 'Bexar Appraisal District'; domain bcad.org). Recommended submission: upload the completed 50-144 and supporting documents (asset listing, etc.) through help.bcad.org ('Use help.bcad.org to upload your documents when available'); in-person drop-off at 411 N Frio St, San Antonio, TX 78207. The upload article gives P.O.

Box 839946 for rendition submissions; the district's general mailing address is P.O. Box 830248, San Antonio, TX 78283-0248. No email submission address is published. BPP department phone 210-242-2432. BCAD's 'What's New in BPP - HB 9, HB 3424 and SB 1352' article (help.bcad.org/hc/en-us/articles/46875482348691) explains the $125,000 exemption and the certification for owners at or below it.

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.

Tax Code 22.28 (10%) and 22.29 (additional 50% for fraud). BCAD notice: 'A 10 percent penalty may be imposed if a rendition is filed late, incomplete, or not at all.'

Estimated tax

For a typical in-city location, about 2.4% of assessed value.

Sum of Bexar County Tax Assessor-Collector '2025 Official Tax Rates' for a City of San Antonio / San Antonio ISD location: Bexar County 0.276331 + Road & Flood Control Fund 0.023668 + Hospital District (University Health) 0.276235 + Alamo Community College District 0.149150 + San Antonio River Authority 0.018300 + City of San Antonio 0.541590 + San Antonio ISD 1.155200 = 2.440474.

Estimate only; Northside ISD (1.004900) or North East ISD (0.982200) locations are lower.

Questions

50-144 is due to Bexar Central Appraisal District by April 15, 2027. A extension to May 17, 2027 is available: Apply in writing for the mandatory extension to May 15 by April 15 (BCAD 'BPP Extension Request 2026' form: https://bcad.org/wp-content/uploads/2026/02/BPP-Extension-Request-2026.pdf; how-to article: https://help.bcad.org/hc/en-us/articles/50793640486547-How-to-Request-a-BPP-Rendition-Filing-Extension); additional 15 days for good cause (Tax Code 22.23(b)).

PDF upload. Portal: https://help.bcad.org. Mailing address: Bexar Central Appraisal District, P.O. Box 839946, San Antonio, TX 78283.

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.

For a typical in-city location the combined 2025 rate of overlapping taxing units is $2.44 per $100 of assessed value, so about 2.4% of assessed value. Your exact rate depends on the city, school district and special districts at the address.

Sources

Every figure above is taken from one of these documents; the date is when Rendition last read it.

01Bexar Central Appraisal District — business personal property filing pagehelp.bcad.org/hc/en-us/articles/50461230797203-How-to-Upload-and-Submit-Your-Rendition-and-Documentsread 2026-11-02
02Filing deadlinetcss.legis.texas.gov/resources/TX/htm/TX.22.htmread 2026-11-02
03BCAD Help Center document upload (help.bcad.org)help.bcad.org
0450-144 — Business Personal Property Rendition of Taxable Propertycomptroller.texas.gov/forms/50-144.pdfread 2026-11-02
05Exemption rule — Tex. Tax Code § 11.145 and § 22.01(j-1)-(j-3)capitol.texas.gov/tlodocs/89R/billtext/html/HB00009F.htmread 2026-11-02
06Bexar Central Appraisal District — exemption as stated by the countyhelp.bcad.org/hc/en-us/articles/46875482348691-What-s-New-in-Business-Personal-Property-BPP-HB-9-HB-3424-and-SB-1352read 2026-11-02
07Bexar Central Appraisal District depreciation schedulebcad.org/wp-content/uploads/2026/03/BexarCAD_Typical-Personal-Property-PV-Factors_Dec-2025_030626.pdfread 2026-11-02
08Adopted tax rates used for the estimatebexar.org/4032/2025-Official-Tax-Rates-Exemptionsread 2026-11-02
09Notice of value and protest deadlinetexas.public.law/statutes/tex._tax_code_section_41.44
10Tax bill due datetexas.public.law/statutes/tex._tax_code_section_31.02read 2026-11-02
11Bexar Central Appraisal District websitebcad.org

Free exposure check

Find out what your Bexar County locations will owe after the $125,000 exemption — in minutes.

Upload a location list and your fixed-asset export. We apply Bexar Central Appraisal District's schedule and the 2027 rules. Nothing is filed; nothing is shared.

Run the exposure check