Collin County, Texas: business personal property rendition, 2027

Businesses in Collin County report the equipment, furniture, computers, inventory and other tangible property they owned on January 1, 2027 to the Collin 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

1.7%

of assessed value, typical in-city

Files via

Mail

Collin Central Appraisal District, Attn: BPP Department, 250 Eldorado Pkwy, McKinney, TX 75069

Depreciation

13 classes

county table

Notice of value

April

typical mailing

Who files

Any business with tangible personal property at a Collin 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 Collin County files three returns and gets three exemptions.

Deadlines and extensions

Assessment date: January 1, 2027
50-144 due: April 15, 2027 — CCAD FAQ: renditions due 'not later than April 15 of each tax year'; if the deadline falls on a weekend it moves to the next business day. Rendition forms are mailed by February 1.
Extension: To May 17, 2027. Written extension request received by April 15 (must include owner name, business location address and phone) to Collin Central Appraisal District, Attn: BPP Department, 250 Eldorado Pkwy, McKinney, TX 75069, by email to bpp@cadcollin.org, or by fax to 469-742-9203. No approval letter is mailed if granted; a denial letter is mailed only if the request arrived late. 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). CCAD FAQ does not state when BPP notices are mailed; disagreements are protested to the Appraisal Review Board. (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

Collin Central Appraisal District publishes its own percent-good table with 13 asset classes.

Class	Life	Percent good, years 1 → 6
COMPUTERS column - laptops, personal computers & peripheral equipment, cell phones, printers, scanners, routers (software is exempt); consolidated PVF	4 yr	78% · 56% · 35% · 13%
3 YEARS - videogame equipment, rental inventory, pagers, mainframes (per header block); consolidated PVF	3 yr	67% · 47% · 31% · 16%
4 YEARS - DVD & photo finish & video equipment; consolidated PVF	4 yr	83% · 66% · 49% · 32% · 15% · 10%
5 YEARS - semiconductor mfg equipment, CAT scan/MRI & hi-tech medical equipment, electronic mfg equipment; consolidated PVF	5 yr	85% · 70% · 54% · 41% · 30% · 24%
6 YEARS - ATM / cash dispensers, POS equipment, computerized registers, office equipment (copier, fax, phone); consolidated PVF	6 yr	87% · 74% · 59% · 50% · 40% · 30%
7 YEARS - construction equipment, rental equipment, heavy rental equipment, rental tools; consolidated PVF	7 yr	89% · 77% · 64% · 58% · 49% · 37%
8 YEARS - fast food restaurant equipment (and other items in that header column); consolidated PVF	8 yr	90% · 80% · 69% · 65% · 57% · 44%
9 YEARS - buses, commercial freight trucks, heavy vehicles (one ton & up); consolidated PVF	9 yr	91% · 83% · 74% · 74% · 67% · 54%
10 YEARS - office furniture & fixtures, retail fixtures, machinery & equipment, manufacturing equipment, gas pumps, safes, medical equipment; consolidated PVF	10 yr	92% · 85% · 78% · 81% · 76% · 65%
12 YEARS - artwork, printing equipment; consolidated PVF	12 yr	94% · 88% · 83% · 89% · 87% · 77%
15 YEARS - cranes, excavation equipment; consolidated PVF	15 yr	95% · 91% · 88% · 96% · 96% · 90%
20 YEARS - batch plants (concrete mixers/dump), cell site towers, gas tanks; consolidated PVF (exceeds 1.00 at age 5 because cost trending is built in)	20 yr	97% · 94% · 93% · 98% · 102% · 98%
VEHICLES column - vehicles under one ton, pick-ups, golf carts, trailers, vending machines (per header block); consolidated PVF	6 yr	80% · 64% · 51% · 41% · 33% · 25%

Source: agent.collincad.org/docs/BPPDeprSchedule.pdf

Source: 'Collin Central Appraisal District, Business Personal Property, 2025 CONSOLIDATED COST INDEX - DEPRECIATION SCHEDULE', Rev-2025.01.02, TAX YEAR 2025 (year acquired 2024 = age 1; this is the TY2025 edition - a 2026 edition was not located and the values are year-specific because the cost index is consolidated into them). 'THE ORIGINAL COST IS MULTIPLIED BY THE PRESENT VALUE FACTOR (PVF) FOR THE ACQUISITION YEAR ...

(MARKET VALUE ESTIMATE = HISTORICAL COST x PVF)'; because the PVF already includes the cost index, no separate trend block applies and values can exceed 1.00 or rise with age. Columns: COMPUTERS, 3, 4, 5, 6, 7, 8, 9, 10, 12, 15, 20 YEARS, VEHICLES (13 PVF columns).

How to file

By mail.

By mail: Collin Central Appraisal District, Attn: BPP Department, 250 Eldorado Pkwy, McKinney, TX 75069
Form: 50-144 — Business Personal Property Rendition of Taxable Property (rev. 10-25/29)

CCAD FAQ on online rendition filing: 'Sorry, currently this function is not available but is in the works.' CCAD uses its own rendition form CCAD-144 (collincad.org/wp-content/uploads/CCAD-144.pdf). bpp@cadcollin.org and fax 469-742-9203 are listed for extension requests; whether a full rendition may be emailed is not stated, so email is null here - confirm with CCAD.

Owners who believe aggregate value is under $20,000 may file the simplified rendition (Tax Code 22.01(f)).

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). CCAD FAQ repeats both: 'ten percent (10%) of the total taxes due on the property for the current year' and an additional 50% for a fraudulent rendition; omitted property may be back-assessed with penalty and interest.

Estimated tax

For a typical in-city location, about 1.7% of assessed value.

SECONDARY SOURCE - Community Impact roundup (Sept. 8, 2025) of FY2025-26 adopted rates; verify against the Collin County Tax Assessor-Collector. Sum for a City of McKinney / McKinney ISD location: Collin County 0.149343 + Collin College 0.08122 + City of McKinney 0.412284 + McKinney ISD 1.1043 = 1.747147.

Plano (0.4406) and Frisco (0.425517) city rates were still 'proposed' in that roundup; Plano ISD adopted 1.03955, Frisco ISD 1.0194.

Questions

50-144 is due to Collin Central Appraisal District by April 15, 2027. A extension to May 17, 2027 is available: Written extension request received by April 15 (must include owner name, business location address and phone) to Collin Central Appraisal District, Attn: BPP Department, 250 Eldorado Pkwy, McKinney, TX 75069, by email to bpp@cadcollin.org, or by fax to 469-742-9203. No approval letter is mailed if granted; a denial letter is mailed only if the request arrived late. Additional 15 days for good cause (Tax Code 22.23(b)).

By mail. Mailing address: Collin Central Appraisal District, Attn: BPP Department, 250 Eldorado Pkwy, McKinney, TX 75069.

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 $1.75 per $100 of assessed value, so about 1.7% 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.

01Collin Central Appraisal District — business personal property filing pagecollincad.org/category/faqs/business-personal-property-bpp-faqs/read 2026-11-02
02Filing deadlinetcss.legis.texas.gov/resources/TX/htm/TX.22.htmread 2026-11-02
0350-144 — Business Personal Property Rendition of Taxable Propertycomptroller.texas.gov/forms/50-144.pdfread 2026-11-02
04Exemption 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
05Collin Central Appraisal District depreciation scheduleagent.collincad.org/docs/BPPDeprSchedule.pdfread 2026-11-02
06Adopted tax rates used for the estimatecommunityimpact.com/dallas-fort-worth/frisco/government/2025/09/08/roundup-see-collin-county-property-tax-rates-for-fy-2025-26read 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
09Collin Central Appraisal District websitecollincad.org

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