Nueces County, Texas: business personal property rendition, 2027
Businesses in Nueces County report the equipment, furniture, computers, inventory and other tangible property they owned on January 1, 2027 to the Nueces 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 Nueces 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 Nueces County files three returns and gets three exemptions.
Deadlines and extensions
- Assessment date
- January 1, 2027
- 50-144 due
- April 15, 2027
- Extension
- To May 17, 2027. Written request to the chief appraiser on or before April 15 (Tax Code 22.23(b)); additional 15 days for good cause. No extension form is listed on the NCAD forms page.
- 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). NCAD offers online protest filing at https://eprotest.nuecescad.net/. (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
Nueces Central Appraisal District publishes its own percent-good table with 6 asset classes.
| Class | Life | Percent good, years 1 → 6 |
|---|---|---|
| 3 YEAR DATA - PC FACTOR | 3 yr | 66% · 44% · 29% · 15% · 15% · 15% |
| 5 YR DATA - MAINFRAME FACTOR | 5 yr | 80% · 64% · 51% · 40% · 32% · 25% |
| 6 YR HI-TECH EQUIP FACTOR | 6 yr | 83% · 69% · 58% · 48% · 40% · 33% |
| 8 YR VEH HVY EQUIP FACTOR (vehicles, heavy equipment) | 8 yr | 85% · 72% · 61% · 52% · 44% · 37% |
| 10 YR M&E F&F FACTOR (machinery & equipment, furniture & fixtures) | 10 yr | 90% · 81% · 73% · 66% · 59% · 53% |
| 15 YR MISC EQUIP FACTOR | 15 yr | 93% · 86% · 80% · 74% · 69% · 64% |
Source: nuecescad.net/wp-content/uploads/2026/04/2026-DEPRECIATION-SCH-PDF.pdf
Source: Nueces CAD '2026 DEPRECIATION SCHEDULE' (201 N. Chaparral, Suite 206, Corpus Christi), linked from nuecescad.net/business-personal-property-depreciation-schedules/. Rows are '# OF YEARS' (age) with year acquired (1 = 2025 ... 16+ = 2010 and older); every row contains all six factors, so no alignment inference was needed. The '16+' row applies to all property acquired in 2010 or earlier (residual).
The schedule's column headers themselves carry the category assignment (PC; Mainframe; Hi-Tech Equip; Veh/Hvy Equip; M&E F&F; Misc Equip); the document contains no further category list and no computation instructions beyond the factors.
How to file
By mail.
- By mail
- Nueces Central Appraisal District, 201 N. Chaparral St., Corpus Christi, TX 78401-2503
- Form
- 50-144 — Business Personal Property Rendition of Taxable Property (rev. 10-25/29)
The district's homepage styles it 'Nueces Central Appraisal District' (also referred to as Nueces County Appraisal District; the 2026 depreciation PDF gives the office as 201 N. Chaparral, Suite 206).
The forms page links the Comptroller Form 50-144 (hosted at bisfiles.co) but gives no rendition-specific submission instructions and no rendition portal (NCAD's online services are protest e-filing only); general contact info@nuecescad.net, phone (361) 881-9978. Email acceptance of renditions is UNVERIFIED (email null).
Mailing address per the Comptroller directory (comptroller.texas.gov/taxes/property-tax/county-directory/nueces.php) matches the street address.
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).
Questions
50-144 is due to Nueces Central Appraisal District by April 15, 2027. A extension to May 17, 2027 is available: Written request to the chief appraiser on or before April 15 (Tax Code 22.23(b)); additional 15 days for good cause. No extension form is listed on the NCAD forms page.
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.
By mail. Mailing address: Nueces Central Appraisal District, 201 N. Chaparral St., Corpus Christi, TX 78401-2503.
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.
- 01Nueces Central Appraisal District — business personal property filing pagenuecescad.net/forms/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
- 05Nueces Central Appraisal District depreciation schedulenuecescad.net/wp-content/uploads/2026/04/2026-DEPRECIATION-SCH-PDF.pdfread 2026-11-02
- 06Notice of value and protest deadlinetexas.public.law/statutes/tex._tax_code_section_41.44
- 07Tax bill due datetexas.public.law/statutes/tex._tax_code_section_31.02read 2026-11-02
- 08Nueces Central Appraisal District websitenuecescad.net
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