Brazoria County, Texas: business personal property rendition, 2027
Businesses in Brazoria County report the equipment, furniture, computers, inventory and other tangible property they owned on January 1, 2027 to the Brazoria 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.
No sourced tax rate; tax estimates are unavailable for this county.
Who files
Any business with tangible personal property at a Brazoria 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 Brazoria County files three returns and gets three exemptions.
Deadlines and extensions
- Assessment date
- January 1, 2027
- 50-144 due
- April 15, 2027 — Brazoria CAD notice: renditions due 'no later than April 15'.
- Extension
- To May 17, 2027. Brazoria CAD notice: 'A property owner may apply, in writing, for a mandatory extension to May 15'; the chief appraiser may grant another 15 days for good cause shown in writing (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). (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'.
Depreciation schedule
Brazoria Central Appraisal District publishes its own percent-good table with 10 asset classes.
| Class | Life | Percent good, years 1 → 6 |
|---|---|---|
| 4 YRS (PCs, peripherals, printers, scanners, monitors) | 4 yr | 68% · 44% · 28% · 10% · 5% |
| 5 YRS (telephone/fax equipment, POS equipment, cell phones, mobile radios/pagers, handheld computers/scanners, vehicles 1 ton & under, leased/rental furniture, security systems, wooden pallets, small tools - per label order) | 5 yr | 85% · 70% · 55% · 40% · 25% · 10% |
| 6 YRS (computer mainframe/servers/routers/switches, hi-tech medical equipment, ATM equipment, foot spas, emissions testing, data processing, digital copiers & scanners, VSAT - per label order) | 6 yr | 87% · 73% · 57% · 41% · 30% · 23% |
| 8 YRS (convenience store equipment, medical equipment, fitness equipment, restaurant kitchen equipment, vending machines, office equipment incl. non-computerized copiers/mail machines, LH improvements / signs - per label order) | 8 yr | 90% · 79% · 67% · 54% · 43% · 33% |
| 10 YRS (office furniture, restaurant F&F, walk-in coolers, refrigerators, car wash equipment, utility trailers, golf carts - per label order) | 10 yr | 92% · 84% · 76% · 67% · 58% · 49% |
| 12 YRS (portable buildings, safes, safe deposit boxes - per label order) | 12 yr | 94% · 87% · 80% · 73% · 66% · 58% |
| 15 YRS | 15 yr | 95% · 90% · 85% · 79% · 73% · 68% |
| 20 YRS | 20 yr | 97% · 93% · 90% · 86% · 82% · 78% |
| 25 YRS | 25 yr | 98% · 95% · 93% · 90% · 87% · 84% |
| 30 YRS | 30 yr | 98% · 97% · 95% · 93% · 91% · 89% |
Source: brazoriacad.org/wp-content/uploads/2026/01/2026-Depreciation-Schedule-pdf-format.pdf
Source: 'BRAZORIA CO APPRAISAL DIST COMMERCIAL PERSONAL PROPERTY - 2026 PERCENT GOOD TABLE' (PDF linked from brazoriacad.org/depreciation-schedule-calculation-guidelines/; an Excel copy is at brazoriacad.org/wp-content/uploads/2026/01/2026-Depreciation-Schedule-excel-format.xlsx).
Columns 4/5/6/8/10/12/15/20/25/30 YRS; rows are AGE 1-31 with year acquired 2025-1995 (the age-6 row is labeled '2020 & PRIOR' in the extracted text, apparently a note attached to the 4-yr column's last value).
How to file
Online through Brazoria CAD Business Personal Property Rendition Submission (online form), or by mail.
- Online
- Brazoria CAD Business Personal Property Rendition Submission (online form)
- By mail
- Brazoria Central Appraisal District, 500 N Chenango St, Angleton, TX 77515-4650
- Form
- 50-144 — Business Personal Property Rendition of Taxable Property (rev. 10-25/29)
The district's pages are headed 'The Brazoria Central Appraisal District' (the Comptroller directory and its own 2026 percent-good table say 'Brazoria Co Appraisal Dist'). Online: 'Submit Electronically' link to the rendition submission form ('Be careful to complete every field in the form or we may reject your filing').
Otherwise 'All forms should be submitted by mail, fax, or hand-delivery, unless otherwise noted' to 500 N Chenango St, Angleton. help@brazoriacad.org is the district's general email; acceptance of emailed renditions is not stated (email null). Phone 979-849-7792. BPP forms page: brazoriacad.org/business-personal-property-tax-forms/.
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). Brazoria CAD notice: 'A 10 percent to 50 percent penalty may be imposed if a rendition is filed late, incomplete or not at all.'
Questions
50-144 is due to Brazoria Central Appraisal District by April 15, 2027. A extension to May 17, 2027 is available: Brazoria CAD notice: 'A property owner may apply, in writing, for a mandatory extension to May 15'; the chief appraiser may grant another 15 days for good cause shown in writing (Tax Code 22.23(b)).
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.
Online through Brazoria CAD Business Personal Property Rendition Submission (online form), or by mail. Portal: https://brazoriacad.org/business-personal-property-rendition-submission/. Mailing address: Brazoria Central Appraisal District, 500 N Chenango St, Angleton, TX 77515-4650.
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.
- 01Brazoria Central Appraisal District — business personal property filing pagebrazoriacad.org/business-personal-property/read 2026-11-02
- 02Filing deadlinetcss.legis.texas.gov/resources/TX/htm/TX.22.htmread 2026-11-02
- 03Brazoria CAD Business Personal Property Rendition Submission (online form)brazoriacad.org/business-personal-property-rendition-submission/
- 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
- 06Brazoria Central Appraisal District depreciation schedulebrazoriacad.org/wp-content/uploads/2026/01/2026-Depreciation-Schedule-pdf-format.pdfread 2026-11-02
- 07Notice of value and protest deadlinetexas.public.law/statutes/tex._tax_code_section_41.44
- 08Tax bill due datetexas.public.law/statutes/tex._tax_code_section_31.02read 2026-11-02
- 09Brazoria Central Appraisal District websitebrazoriacad.org
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