Business Personal Property Frequently Asked Questions

What is Business Personal Property taxation?

In Texas, you must pay property taxes on any items used to produce income. This is a property tax on any furniture, fixtures, equipment, vehicles, signage, and supplies that the business owns. This tax is separate from the taxes on the land and building. The business owner, who may not necessarily be the owner of the land or the building, would be responsible for the taxes. 

What is a Business Personal Property rendition?

A rendition is a form that provides the appraisal district with:

• the name and address of the property owner
• a description of the property by type or category
• a description of each type of inventory and a general estimate of the quantity of each type of inventory, if the property is inventory
• the physical location, or taxable situs, of the property
• the property owner’s good faith estimate of the market value of the property or, at the option of the property owner, the historical cost when new and the year of acquisition of the property.            

Who must file a rendition?

A person who owns or manages and controls a property shall render for taxation all tangible personal property used to produce income on January 1.

When must a rendition be filed?

Rendition statements and property reports must be delivered to the chief appraiser after January 1 and not later than April 15, except as provided by Section 22.02 of the Property Tax Code.

Where can I find the rendition form?

You can find the Personal Property Rendition in the Business Personal Property Forms section under the Forms tab at www.bcad.org.

How do I fill out the rendition form?

The district holds virtual business personal property rendition information & assistance sessions in February, March and April of each year. 

What types of property must be rendered?

Furniture and fixtures, equipment, machinery, computers, inventory held for sale or rental, raw materials, finished goods and work in progress must be rendered.

What if I am leasing a piece of equipment? Should I render this equipment? Example: leased copiers, pool tables, etc.

Yes, this equipment should be rendered under Section 4 of the rendition. This will inform us that you are not the owner of the equipment.

I went out of business during the year; will my business personal property taxes be prorated?

If you were in business on January 1, taxes will be owed taxes for that year.

What do I need to do if I close, sell, or move my business?

If your business is closed, provide the date of closure in If Out of Business Give Date section on the rendition.

If your business is sold or moved, complete Section 1 of the rendition.

You may also notify us by completing the General Change Request on a Business Personal Property Account form in the Business Personal Property Forms section under the Forms tab at www.bcad.org

If nothing has changed in my business, how do I report this on the rendition form?

On the rendition form, check the box above Section 1 titled Same as [last year] on the first page of the rendition form, then print, sign and date Section 9.

Does my rendition have to be notarized?

The signature on this report must be notarized unless the person filing the report is a secured party as defined by the Texas Property Tax Code Section 22.01 which states the property owner or their employee, an employee of the property owner on behalf of an affiliated entity of the property owner, or on behalf of a property owner who is rendering tangible personal property with a good faith estimate of not more than $150,000 in total market value.

How do I submit my rendition to the Bexar Central Appraisal District?

Renditions may be submitted using the enclosed return envelope provided, or by regular or certified mail, to PO Box 839946, San Antonio, TX 78283, or dropped off in-person at 411 N Frio Ave, San Antonio TX 78207. Non-agents with less than 5 accounts may also submit their rendition using the Help Center at help.bcad.org.

Will I get notification that my rendition was received?

We will not send notification that your rendition was received; however, you can check its status online using the Property Search feature at www.bcad.org and reviewing the zoning section of your account. If you see RR20[current year], your rendition has been received.  

May I use my bookkeeping records as my rendition?

Yes, these records may be attached to the rendition.

Is the information I render to the district confidential?

Information provided to an appraisal office—such as rendition statements, property records, income and expense data, and sales prices disclosed under a promise of confidentiality—is confidential and may only be accessed by appraisal office employees involved in appraising property, except as authorized by Subsection (b) of Section 22.27 of the Texas Property Tax Code.

What will the appraisal district do with the information I render?

The appraisal district uses the provide information to help estimate the market value of your business personal property for taxation purposes.

If I cannot file the rendition on time, what should I do?

The chief appraiser shall extend the deadline for filing a rendition statement or property report to May 15 on written request by the property owner. The chief appraiser may further extend the deadline an additional 15 days upon good cause shown in writing by the property owner.  You will find the Rendition Extension Request form in the Business Personal Property Forms section under the Forms tab at www.bcad.org.

What happens if I do not file a rendition, or if I file it late?

The chief appraiser shall impose a penalty on a person who fails to timely file a rendition statement or property report required in an amount equal to 10 percent of the total amount of taxes imposed on the property for that year by taxing units participating in the appraisal district.

Can I get a copy of last year’s rendition?

Yes, however since your rendition is confidential, you will need to submit an open records request using the Help Center at help.bcad.org.