Dallas County, Texas: business personal property rendition, 2027

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

Form
50-144
Business Personal Property Rendition of Taxable Property
Due
April 15, 2027
no weekend roll
Extension
May 17, 2027
on request
Exemption
$125,000
deduction, per location
Est. tax rate
2.2%
of assessed value, typical in-city
Files via
Online
DCAD Online BPP Rendition
Depreciation
Pending
county table not yet on file
Notice of value
April
typical mailing

Dallas Central Appraisal District depreciation schedule is not on file. Values cannot be computed until it is transcribed.

Who files

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

Deadlines and extensions

Assessment date
January 1, 2027
50-144 due
April 15, 2027 — DCAD 2026 notice: 'The rendition must be postmarked or submitted online no later than the April 15th deadline.'
Extension
To May 17, 2027. Automatic extension to May 15 by requesting it in writing on or before April 15 (DCAD form 'Request for Extension of Time for Filing 2026 Rendition', RERN_2026.PDF on the DCAD forms page); the chief appraiser may grant an additional 15 days after May 15 for good cause shown in writing.
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). DCAD's 2026 rendition notice does not state a mailing month; it says DCAD must notify the owner in writing if it values the property above the rendered amount and explain how to protest 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'.
As stated by the county
$125,000 — DCAD HB 9 insert: 'an exemption from taxation of $125,000 of the appraised value' of income-producing tangible personal property, effective Jan. 1, 2026; applied automatically, 'no application is required'; related businesses at the same address share one $125,000; owners at or below $125,000 may elect not to render but must file a rendition statement/property report by April 15 certifying that belief.

Depreciation schedule

Dallas Central Appraisal District publishes its own depreciation schedule, but it is not transcribed into our data yet, so values for this county are computed only once it is.

How to file

Online through DCAD Online BPP Rendition, or by mail.

Online
DCAD Online BPP Rendition
By mail
Dallas Central Appraisal District, 2949 N. Stemmons Fwy., Dallas, TX 75247-6195
Form
50-144 — Business Personal Property Rendition of Taxable Property (rev. 10-25/29)

Online filing requires the account number and PIN printed on DCAD's preprinted rendition ('Online BPP Rendition' link on dallascad.org). Note: DCAD's 'uFile' is its online PROTEST system, not the rendition portal. Renditions may be mailed or delivered in person to the Stemmons Fwy address; no P.O. Box, email or fax is listed for renditions.

DCAD forms: 2026 Confidential Personal Property Return (Web_BPP_Rend_PP_2026.pdf) and leased-equipment/multi-location forms at dallascad.org/forms.aspx. Phone 214-631-7406.

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). DCAD's 2026 notice states 10% of tax liability for failing to file timely and '10 to 50 percent' for a late, missing, incomplete or false rendition.

Estimated tax

For a typical in-city location, about 2.2% of assessed value.

Sum of 2025 rates on the Dallas County Tax Office '2025 Tax Rates' page for a City of Dallas / Dallas ISD location: Dallas County 0.215500 + Parkland Hospital 0.212000 + Dallas College (DCCCD) 0.106575 + Dallas County School Equalization 0.000000 + City of Dallas 0.698800 + Dallas ISD 0.993835 = 2.226710. Estimate only; other cities/ISDs in Dallas County differ.

Questions

50-144 is due to Dallas Central Appraisal District by April 15, 2027. A extension to May 17, 2027 is available: Automatic extension to May 15 by requesting it in writing on or before April 15 (DCAD form 'Request for Extension of Time for Filing 2026 Rendition', RERN_2026.PDF on the DCAD forms page); the chief appraiser may grant an additional 15 days after May 15 for good cause shown in writing.

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 DCAD Online BPP Rendition, or by mail. Portal: https://bpprp02.dallascad.org/. Mailing address: Dallas Central Appraisal District, 2949 N. Stemmons Fwy., Dallas, TX 75247-6195.

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 $2.23 per $100 of assessed value, so about 2.2% 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.

  1. 01Dallas Central Appraisal District — business personal property filing pagedallascad.org/Admin/DMN_BPP_Rend_2026.pdfread 2026-11-02
  2. 02Filing deadlinetcss.legis.texas.gov/resources/TX/htm/TX.22.htmread 2026-11-02
  3. 03DCAD Online BPP Renditionbpprp02.dallascad.org/
  4. 0450-144 — Business Personal Property Rendition of Taxable Propertycomptroller.texas.gov/forms/50-144.pdfread 2026-11-02
  5. 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
  6. 06Dallas Central Appraisal District — exemption as stated by the countydallascad.org/Admin/125K_Exemption_Rendition_Insert_HB9.pdfread 2026-11-02
  7. 07Adopted tax rates used for the estimatedallascounty.org/departments/tax/tax-rates.phpread 2026-11-02
  8. 08Notice of value and protest deadlinetexas.public.law/statutes/tex._tax_code_section_41.44
  9. 09Tax bill due datetexas.public.law/statutes/tex._tax_code_section_31.02read 2026-11-02
  10. 10Dallas Central Appraisal District websitedallascad.org
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