Harris County, Texas: business personal property rendition, 2027

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

2.1%

of assessed value, typical in-city

Files via

Online

HCAD iFile Rendition

Depreciation

14 classes

county table

Notice of value

May

typical mailing

Who files

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

Deadlines and extensions

Assessment date: January 1, 2027
50-144 due: April 15, 2027 — HCAD: 'The filing deadline for renditions is April 15 or the following Monday if April 15th falls on a Saturday or Sunday.'
Extension: To May 17, 2027. Written request submitted by April 15 (HCAD form 'Request For Extension To May 15' at https://hcad.org/assets/uploads/pdf/forms/2026/Rendition/ExtReq.pdf, or through iFile); automatic extension to May 15. Additional 15 days for good cause via https://hcad.org/assets/uploads/pdf/forms/2026/Rendition/ExtReqAddl15.pdf.
Notice of value: May
Protest deadline: Later of May 15 or 30 days after the notice is delivered (Tax Code 41.44). HCAD BPP page: notices of appraised value are mailed 'typically in late spring' after renditions are reviewed; HCAD states that unless the value notice says otherwise, protests must be postmarked by midnight May 31; protests go to the Harris County 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 — HCAD BPP page: you must render if the total market value of the business's assets at a location is greater than $125,000; if $125,000 or less you may elect to file a rendition statement that includes a certification, which stays in effect for future years unless the chief appraiser requires a rendition or value exceeds $125,000.

Depreciation schedule

Harris Central Appraisal District publishes its own percent-good table with 14 asset classes, with a cost index applied to historical cost.

Class	Life	Percent good, years 1 → 6
3-year life M&E (HCAD fixed schedule, %GD; cost index applies)	3 yr	65% · 39% · 26% · 13%
4-year life M&E (%GD; cost index applies)	4 yr	75% · 56% · 42% · 27% · 13%
5-year life M&E (%GD; cost index applies)	5 yr	85% · 69% · 52% · 34% · 23% · 18%
6-year life: General Office Equipment, Leasehold Improvements, Vehicles (vehicles: no cost index), 6-yr M&E	6 yr	87% · 73% · 57% · 41% · 30% · 23%
8-year life: Furniture & Fixtures, and M&E/MISC for most retail, restaurant (SIC 5812x), medical, hotel and service SICs (cost index applies)	8 yr	90% · 79% · 67% · 54% · 43% · 33%
10-year life M&E (e.g. beauty/barber shops SIC 7231/7241; Solar energy devices) (cost index applies)	10 yr	92% · 84% · 76% · 67% · 58% · 49%
12-year life M&E (cost index applies)	12 yr	94% · 87% · 80% · 73% · 66% · 58%
15-year life (industrial M&E; see Note 1) (cost index applies)	15 yr	95% · 90% · 85% · 79% · 73% · 68%
20-year life (industrial M&E, billboards SIC 7312A, vessels) (cost index applies)	20 yr	97% · 93% · 90% · 86% · 82% · 78%
25-year life (industrial M&E) (cost index applies)	25 yr	98% · 95% · 93% · 90% · 87% · 84%
30-year life (industrial M&E) (cost index applies)	30 yr	98% · 97% · 95% · 93% · 91% · 89%
PC - Personal Computer Equipment (desktops, laptops, monitors, keyboards, printers, mice, input/output devices); original cost x %GD, NO cost index	5 yr	78% · 56% · 35% · 13% · 10%
SPC - Specific Equipment (mobile radio equipment, telephone systems/PBX, cellular telephones, fax machines); NO cost index	6 yr	78% · 63% · 50% · 39% · 25% · 10%
MF - Main Frame Computer Equipment (IBM zSeries etc., servers use telecom life, high-speed production printers, POS registers); NO cost index	6 yr	85% · 70% · 55% · 40% · 25% · 10%

Source: hcad.org/assets/uploads/pdf/resources/2026/2026-PP-Calc-Guide.pdf

Source: HCAD Business & Industrial Personal Property Division, 'Schedule Value Calculation Guidelines, Tax Year 2026' (page 3 'FIXED DEPRECIATION SCHEDULES FOR THE YEAR OF ACQUISITION METHOD' life columns 3/4/5/6/8/10/12/15/20/25/30; page 4 'Computer & Specific Equip' PC/SPC/MF and 'Telecommunications & Solar Equipment - Industrial' 4YR/6YR/8YR/10YR).

Transcription method: the PDF text was extracted row by row (year acquired, index factor, %GD values left to right); rows for older years contain fewer values because short-life classes have ended, and values were assigned right-justified (longest life = rightmost column).

How to file

Online through HCAD iFile Rendition, or by mail.

Online: HCAD iFile Rendition
By mail: Harris Central Appraisal District, Business & Industrial Property Div., P.O. Box 922007, Houston, TX 77292-2007
Form: 50-144 — Business Personal Property Rendition of Taxable Property (rev. 10-25/29)

HCAD uses its own rendition form 22.15 (rev. 11/25 for tax year 2026, hcad.org/assets/uploads/pdf/forms/2026/Rendition/22.15.pdf) in lieu of Comptroller 50-144; the P.O. Box above is printed on that form. Street/hand-delivery address: 13013 Northwest Freeway, Houston, TX 77040-6305. iFile requires the iFile number printed on the mailed rendition. No email or fax submission is listed.

Form 22.15 Part 1/Part 3 carries the $125,000 market-value certification box; if checked the owner skips to Part 5 and will not be required to render in future years unless the chief appraiser requires it. Notarization required only for non-owner/non-employee signers where the good-faith estimate exceeds $150,000.

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% of the total taxes imposed on the property for the year, late or missing rendition) and 22.29 (additional 50% for fraud/intent to evade, court determination). HCAD penalty waiver request form 22.30(p): hcad.org/assets/uploads/pdf/forms/2026/Blk-Frm-22.30_FILL.pdf.

Estimated tax

For a typical in-city location, about 2.1% of assessed value.

Sum of 2025 adopted total tax rates listed in HCAD's Aug. 17, 2026 budget-allocation memo ('2025 TOTAL TAX RATE' column) for a City of Houston / Houston ISD location: Houston ISD 0.878300 + Harris County 0.380960 + Harris County Flood Control 0.049660 + Port of Houston Authority 0.005900 + Harris County Hospital District 0.187610 + Harris County Dept. of Education 0.004798 + Houston Community College 0.098802 + City of Houston 0.519190 = 2.125220.

Estimate only; locations in other cities/ISDs, MUDs or ESDs differ (Lone Star College 0.106000 replaces HCC in the north county).

Questions

50-144 is due to Harris Central Appraisal District by April 15, 2027. A extension to May 17, 2027 is available: Written request submitted by April 15 (HCAD form 'Request For Extension To May 15' at https://hcad.org/assets/uploads/pdf/forms/2026/Rendition/ExtReq.pdf, or through iFile); automatic extension to May 15. Additional 15 days for good cause via https://hcad.org/assets/uploads/pdf/forms/2026/Rendition/ExtReqAddl15.pdf.

Online through HCAD iFile Rendition, or by mail. Portal: https://hcad.org/hcad-online-services/ifile-rendition/. Mailing address: Harris Central Appraisal District, Business & Industrial Property Div., P.O. Box 922007, Houston, TX 77292-2007.

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 $2.13 per $100 of assessed value, so about 2.1% 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.

01Harris Central Appraisal District — business personal property filing pagehcad.org/hcad-resources/hcad-industrial-personal-property/hcad-business-personal-propertyread 2026-11-02
02Filing deadlinetcss.legis.texas.gov/resources/TX/htm/TX.22.htmread 2026-11-02
03HCAD iFile Renditionhcad.org/hcad-online-services/ifile-rendition/
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
06Harris Central Appraisal District depreciation schedulehcad.org/assets/uploads/pdf/resources/2026/2026-PP-Calc-Guide.pdfread 2026-11-02
07Adopted tax rates used for the estimatehcad.org/assets/uploads/pdf/UPLOAD_Q4_2026.pdfread 2026-11-02
08Notice of value and protest deadlinetexas.public.law/statutes/tex._tax_code_section_41.44
09Tax bill due datetexas.public.law/statutes/tex._tax_code_section_31.02read 2026-11-02
10Harris Central Appraisal District websitehcad.org

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