Rendition Penalties – Why Did I Receive a 10% Penalty?

What Is the Rendition Penalty?

Texas law requires businesses to file a rendition of business personal property when requested by the appraisal district.

If a required rendition is not filed on time, a 10% penalty may be applied to the total taxes related to that property.

This requirement is defined in Texas Property Tax Code §22.28.

When the 10% Penalty Applies?

A 10% penalty may be applied when:

• a required rendition is not filed by the deadline 
• a rendition is filed after the deadline without an extension 
• the appraisal district must estimate the value because a rendition was not filed 

The penalty is calculated as 10% of the taxes ultimately imposed on the property.

Additional Penalties

A higher penalty may apply if a property owner intentionally provides false information on a rendition.

Under Texas Property Tax Code §22.28, this penalty may be 50% of the taxes due if fraud is determined.

Can the Penalty Be Waived?

In some cases, the chief appraiser may waive the 10% penalty if the property owner demonstrates good cause for failing to file on time.

Examples may include:

• serious illness 
• natural disasters 
• circumstances beyond the owner’s control

Requests for waiver are reviewed case by case. 
 

How to Avoid Penalties?

• File your rendition by April 15, or 
• Request a rendition extension before the deadline. (See How to Request a Rendition Filing Extension)

Need Help? 

Contact the Business Personal Property Department at:

Bexar Central Appraisal District
411 N Frio St
PO Box 830248
San Antonio, TX 78283-0248
Phone: 210-242-2432
Fax: 210-242-2454 or 210-242-2453