BPP Other Dealer Special Inventory Accounts

What Is Special Inventory?

Certain businesses that sell high-value inventory are taxed under special provisions of the Texas Property Tax Code.

Examples include:

• vessel and boat dealers 
• outboard motor dealers 
• manufactured housing retailers

These inventories are valued based on sales from the prior year, rather than physical inventory on January 1. 

Vessel and Outboard Motor Dealer Inventory

Vessel and outboard motor dealers report inventory under Texas Property Tax Code §23.124.

Required declaration: Form 50-259 – Dealer’s Vessel and Outboard Motor Inventory Declaration

Manufactured Housing Retailer Inventory

Manufactured housing retailers report inventory under Texas Property Tax Code §23.127.

Required declaration: Form 50-267 – Retail Manufactured Housing Inventory Declaration. 

Important Notes

• These dealer inventories are taxed using the Special Inventory Tax system. 
• Reporting requirements and forms vary depending on the type of dealer. 
• These inventories are handled differently than standard business personal property inventory.

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