Texas Personal Property Tax: Pay, Lookup & Receipt Guide

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Texas · Personal Property · BPP · Rendition · Tax Payment · Receipt

Find the Right Texas Personal Property Account Before You Pay

Texas does not impose a single statewide personal property tax bill. Local appraisal districts identify and value taxable property, while county tax assessor-collectors or other collecting units issue tax bills, accept payment and provide receipts.

For most individuals, ordinary household belongings and personal-use tangible property are generally exempt. The larger Texas personal property tax workflow applies mainly to businesses and other income-producing tangible assets such as inventory, furniture, fixtures, machinery, equipment, computers, tools and certain business-use vehicles.

Start lookup Pay tax Get receipt
First question: is the property even taxable? Texas generally exempts tangible personal property that is not held or used to produce income. Do not create a business-personal-property tax problem for ordinary household goods or a purely personal-use item that qualifies for an exemption.

Quick answer: appraisal district for value, tax office for payment

Use the Texas Comptroller’s county directory to select your county. The appraisal district handles the property account, exemptions, rendition, value and protests. The tax assessor-collector or another listed collecting unit handles the bill, payment options and tax receipt.

1 Choose county Use the Comptroller’s official local-tax directory.
2 Find BPP account Search the appraisal district first.
3 Open collector Find the office collecting your taxing units.
4 Pay & save receipt Use the local official payment system.
State payment portal? No.
2026 BPP exemption $125,000 framework.
2026 rendition April 15 normal deadline.
Bills mailed Generally begin in October.
Receipt right Collector must provide one on request.
Find appraisal district & tax office Texas Property Tax Assistance

Choose the Texas personal property task

Jump directly to the point in the tax cycle that is causing the problem.

Taxability screen

Texas “personal property tax” does not mean every personal possession is taxed

Generally exempt personal property
  • Ordinary household belongings not used to produce income
  • Personal furniture and appliances
  • Many purely personal-use vehicles
  • Other tangible property not held or used for income production

Texas Tax Code provides a broad exemption for tangible personal property that an individual owns and does not hold or use for producing income, subject to statutory exceptions.

VS
Common taxable business property
  • Business inventory
  • Furniture and fixtures
  • Machinery and equipment
  • Computers and office equipment
  • Tools used to produce income
  • Some business-use vehicles

Business owners generally must report taxable personal property to the appraisal district through a rendition.

Manufactured-home exception: do not assume a manufactured home is covered by the ordinary non-income-producing tangible personal property exemption. Texas law treats manufactured homes separately.
Separate tax systems: Texas local personal property tax is not the same as motor vehicle sales and use tax, sales tax, franchise tax or federal business-income tax.
Local lookup routing

There are two searches: appraisal first, payment second

1
County Directory

Select the county where the taxable property has situs.

The directory identifies the appraisal district and available tax offices.

2
Appraisal District

Search owner/business name, account number, property location or other available fields.

Use this record for value, rendition, exemptions and protest issues.

3
Collecting Office

Find the office serving the taxing units on the account.

Use it for the actual bill, payment, delinquency and receipt.

Important Texas detail: the county tax assessor-collector does not always collect every local property tax. Some appraisal districts or individual taxing units perform collection. Use the Comptroller directory’s “Collecting Unit” information rather than guessing.

Search these fields in this order

Account number Use the exact appraisal or tax account number from a prior notice or bill when available.
Owner or business name Try the legal owner name, DBA, LLC, partnership or corporate name associated with the property.
Property location Business personal property is tied to taxable situs, which may differ from a mailing address.
Check the appraisal record Confirm the year, market/appraised value, exemption and property description.
Identify all taxing units County, city, school district, utility districts and other units can appear on one account.
Move to the collecting office Look up the actual tax bill and payment status there.
Open Texas county directory
Major 2026 change

Texas now has a $125,000 business personal property exemption framework

Do not use the old $2,500 threshold for 2026

Current Texas Comptroller guidance states that if personal property’s total taxable value is $125,000 or less in a taxing unit, the property is exempt in that taxing unit.

The Tax Code now provides a $125,000 exemption structure for qualifying tangible personal property held or used to produce income. Application depends on taxable situs, separate locations, leased property and other statutory rules.

This is not simply a statewide $125,000 deduction applied manually by the taxpayer. The appraisal district must determine the account, taxable situs, appraised value and applicable exemption treatment.
Property at business location The law includes location-based rules for income-producing tangible personal property.
Leased property Separate statutory treatment applies to tangible personal property subject to lease.
Property at location not owned/leased The Tax Code also addresses property with situs at locations not owned or leased by the owner.
$125,000 exemption call script “I have business personal property account [account number] for tax year 2026. Can you confirm how the new $125,000 income-producing tangible personal property exemption is being applied to this account and location?”
Read current Comptroller valuation guidance
2026 rendition status

The normal 2026 business personal property rendition deadline has passed

Value date January 1, 2026

Taxable property and value are generally determined for the tax year.

Normal deadline April 15, 2026

Normal rendition deadline for most property.

Requested extension May 15, 2026

Available when a qualifying written extension was timely requested.

Additional extension Good cause

Additional time can be available under the applicable statutory procedure.

Current action Contact CAD

Normal 2026 filing dates are already past.

What a rendition does

Identifies property Lists taxable tangible property owned or managed on January 1.
States location Establishes where the property has taxable situs.
Records your value opinion A rendition can place the owner’s good-faith opinion of value in the appraisal record.
Primary form: Form 50-144 is the Texas Comptroller’s Business Personal Property Rendition of Taxable Property. Your appraisal district may also provide local filing instructions or electronic filing.

Rendition penalty risk

10% penalty

Comptroller guidance states that failing to timely file a required rendition can result in a penalty equal to 10% of the total taxes imposed on the property for that year.

50% penalty

A 50% penalty can apply for certain fraudulent or intentionally false reports or for altering, destroying or concealing records.

Missed April 15? Do not ignore the account. Contact the county appraisal district, determine whether a rendition was required, file what the district instructs you to file and ask how any penalty applies.
Open Texas property tax forms Read rendition rules
Business asset inventory

What belongs on a Texas business personal property review?

I
Inventory Goods, merchandise and materials held for business or sale.
F
Furniture & fixtures Desks, shelving, counters, displays and similar business property.
M
Machinery Manufacturing, fabrication and production machinery.
E
Equipment Business equipment used in operations or service delivery.
IT
Computers Computers, servers, network equipment and related hardware.
T
Tools Income-producing tools and trade equipment.
V
Vehicles Certain motor vehicles held or used to produce income.
L
Leased property Owned property leased to another may have separate reporting treatment.
Do not render exempt property simply because it sits at a business location. Determine ownership, use, taxable situs and exemption status first.

Build your internal asset schedule

Asset description
Acquisition year
Original cost
Quantity
Physical location
Ownership / lease status
Business use
Disposition date for removed assets
Condition
Supporting invoices or fixed-asset ledger
Appraisal workflow

Rendition value is not automatically the final appraised value

ASSET RECORDS Cost · age · use RENDITION Owner’s report CAD APPRAISAL Market value EXEMPTIONS Taxable value TAXING UNITS Rates → bill
Fields worth checking on a business personal property account
Field
What to verify
Why it matters
Owner name
Legal owner or entity is correct.
Wrong ownership can create duplicate or stale accounts.
Situs
Actual location of taxable property.
Determines which taxing units can tax it.
Property class
Inventory, equipment, vehicle or another class.
Can affect appraisal and exemption treatment.
Market/appraised value
Compare with asset records and condition.
Forms the starting point for taxable value.
Exemption
2026 BPP exemption and any other qualifying relief.
Can materially reduce taxable value.
Taxing units
County, school, city and special districts.
Each unit may levy its own property tax rate.
Appraisal Review Board

You can challenge business personal property value before it becomes a final tax bill

STEP 01 Read the notice Confirm account, value, exemption and protest deadline.
STEP 02 Build evidence Asset ledger, invoices, depreciation evidence, condition and disposed assets.
STEP 03 File protest Use Form 50-132 or the appraisal district’s accepted protest method.
STEP 04 ARB hearing Resolve informally if possible or present the case to the Appraisal Review Board.
Normal protest deadline: most protests are due May 15 or 30 days after the appraisal district sends the notice of appraised value, whichever is later. Many ordinary 2026 protest deadlines have already passed, but limited late-protest and correction procedures can apply.

Evidence matched to common BPP problems

Do not submit a generic “value too high” complaint
Problem
Useful evidence
Asset was disposed before relevant date
Sale record, disposal log, invoice or accounting entry.
Duplicate equipment
Detailed fixed-asset register and serial numbers.
Property is obsolete
Condition reports, market evidence and usage records.
Wrong situs
Lease, warehouse record, shipping record and physical-location evidence.
Exemption missing
Account value, ownership, location and exemption qualification documentation.
Value differs from rendition
Rendition, cost records and explanation of valuation methodology.
Read official protest process Find Form 50-132
2026 payment timeline

2026 Texas property tax bills generally begin arriving in October

Current position August 2026

Most normal annual 2026 bills have not yet reached the regular fall billing stage.

Billing season October 2026

Taxing units generally begin mailing annual property tax bills.

Payment Due on receipt

Use the delinquency date printed on the actual bill.

Standard cycle Early 2027

Standard annual bills generally become delinquent after the normal January payment period, subject to statutory adjustments.

2027 weekend detail: January 31, 2027 falls on a Sunday. Under the Texas weekend/holiday rule, an act due that day is timely on the next business day. Always follow the delinquency date shown by your collector, especially for late-mailed or special bills.

How to pay safely

Open the correct collecting office Use the Comptroller county directory and confirm which office serves your taxing units.
Search the tax account Use tax account number, owner name, business name or the local portal’s available search fields.
Verify the tax year Do not pay an old delinquent year believing it is the current bill.
Review every taxing unit One collector may combine several units on a consolidated bill.
Check online payment fees eCheck, debit and credit-card fees are determined by the local payment system.
Save confirmation Keep the date, amount, account number and confirmation number.
The Texas Comptroller does not have your live local tax balance. The Comptroller explicitly directs local appraisal questions to appraisal districts and payment/receipt questions to tax assessor-collectors or collecting units.
Find local tax collector Read Texas payment rules
Paid receipt lookup

The local collector must give you a tax receipt when you ask for one

What a useful receipt should let you verify

Correct tax account
Correct property owner/business
Correct tax year
Amount paid
Payment date
Collecting office
Paid balance / remaining balance
Taxing units covered

Receipt lookup workflow

Return to the collecting office Do not search the appraisal district for a tax-payment receipt unless it also performs collections.
Search payment or tax history Look for Receipt, Payment History, Tax Statement, Account History or Paid Taxes.
Select the correct year Business accounts can have several years visible at once.
Open the paid transaction Confirm the payment was applied to the expected account.
Print or save the receipt Keep a PDF with your accounting and tax records.
Request one from the collector if needed Texas Comptroller guidance states the collector must give a receipt when requested.
Why keep the receipt? The Comptroller notes that a tax receipt is evidence that the tax was paid if a taxing unit later pursues the account as delinquent.
Receipt call script “I need proof of payment for personal property account [account number], tax year [year]. The payment was made on [date] for [amount]. Can you provide the official property tax receipt or tell me where to print it online?”
Delinquent tax

If the account is late, use the collector’s live payoff—not the original bill

Penalty and interest grow after delinquency. The standard Texas property-tax schedule starts with penalty and interest after the delinquency date, and additional collection costs can apply later.
Standard delinquency concepts — special bills can use different dates
Stage
General rule
Your action
Before delinquency
Pay the amount shown on the current bill.
Save receipt.
First delinquent month
Standard bills can begin with statutory penalty plus interest.
Use live payoff amount.
Later months
Penalty and interest continue under Texas Tax Code.
Do not calculate from an old bill.
Collection stage
Additional attorney collection penalties may apply when statutory requirements are met.
Contact collector immediately.
Special bill warning: omitted property, late-mailed original bills, split payments and several other bill types can have different delinquency dates. Use the date printed on the actual bill.
Check Texas delinquency rules
Texas vehicle distinction

A Texas vehicle can involve three completely different tax questions

Purely personal vehicle

Ordinary tangible personal property not held or used to produce income is generally exempt from local property tax.

Do not confuse this with sales tax paid when the vehicle was purchased.

Business-use vehicle

A vehicle held or used to produce income can potentially become part of the local personal property tax system.

Verify taxable situs and exemptions with the appraisal district.

Mixed-use individual vehicle

Texas Tax Code provides an exemption for one qualifying passenger car or light truck owned by an individual and used both in the individual’s occupation or profession and for personal non-income-producing activities.

Available Comptroller form: the statewide property tax forms collection includes Form 50-759, Application for Property Tax Exemption for Vehicle Used to Produce Income and Personal Non-Income Producing Activities.
Do not confuse ad valorem property tax with motor vehicle sales and use tax. Texas motor vehicle sales tax is a separate tax administered under a different part of the Tax Code and generally connected with vehicle purchase, title and registration.
Find vehicle exemption form
Troubleshooting

Use the problem to decide whether to call appraisal or collections

Business closed but account remains Contact the appraisal district with closure and asset-disposition details.
Property moved to another county Ask both appraisal districts about taxable situs for the relevant January 1.
Duplicate BPP accounts Contact the appraisal district before paying both accounts.
$125K exemption missing Ask the appraisal district how the 2026 exemption applies to the account and location.
Tax amount changed Check both the certified value and the taxing units’ final tax rates.
Payment missing Contact the collecting office with confirmation, check image or bank evidence.
No bill received Search the collector before the delinquency date; failure to receive a bill does not automatically cancel the tax.
Old owner still appears Correct ownership with the appraisal district and verify payment responsibility with the collector.
Appraisal district call script “I am reviewing Texas business personal property account [account number] for tax year 2026. The issue is [value / exemption / ownership / situs / duplicate account / closed business]. What record or form do you need to correct the appraisal account?”
Tax collector call script “I am calling about personal property tax account [account number], tax year [year]. I need help with [balance / payment posting / delinquency / receipt]. Can you confirm the current amount and provide the official payment or receipt instructions?”
Business-owner checklist

Keep one file for the entire Texas BPP tax cycle

January 1 asset list Inventory and fixed assets by location.
Rendition copy Keep the filed form and delivery evidence.
Appraisal notice Save the value and protest deadline.
Exemption record Keep evidence supporting applicable relief.
ARB evidence Retain any protest, hearing evidence and order.
Tax bill Verify every taxing unit and account number.
Payment proof Save confirmation, check or bank record.
Tax receipt Keep the final receipt with accounting records.
10 practical answers

Texas personal property tax FAQs

Is there one statewide Texas personal property tax lookup?

No. Texas property taxes are administered locally. Use the Texas Comptroller county directory to identify the county appraisal district for values and exemptions and the correct tax assessor-collector or collecting unit for bills, payments and receipts.

Does Texas tax ordinary household personal property?

Texas generally exempts tangible personal property that an individual owns and does not hold or use for the production of income, subject to statutory exceptions such as manufactured homes and certain structures.

What business personal property is taxable in Texas?

Taxable business personal property can include inventory, furniture, fixtures, machinery, equipment, tools, computers and other tangible property held or used for producing income, subject to applicable exemptions and special rules.

What is the Texas business personal property exemption for 2026?

For 2026, Texas law provides a $125,000 exemption framework for qualifying income-producing tangible personal property. The rules depend on taxable situs, location, taxing unit and special situations such as leased property, so the local appraisal district should apply the exemption to the account.

When was the 2026 Texas business personal property rendition due?

The normal 2026 rendition deadline for most property was April 15. A written extension could generally extend the deadline to May 15, with an additional extension possible for good cause under applicable rules. Those normal 2026 dates have now passed.

How do I pay Texas personal property tax?

Find the local collecting office responsible for the taxing units on your account. Use that office’s official tax portal or approved payment method. The Texas Comptroller does not collect local property tax payments.

How do I get a Texas property tax receipt?

Ask the local tax collector that received your payment. Texas Comptroller guidance states that the tax collector must give you a receipt when you request one. Many local tax portals also provide printable payment history or receipts.

When are 2026 Texas property taxes due?

Taxing units generally begin mailing 2026 property tax bills in October and payment is due upon receipt. Standard bills normally must be paid before the applicable February delinquency date, subject to weekend, holiday and late-mailed-bill rules shown on the bill.

Can I protest Texas business personal property value?

Yes. A property owner may protest value and other appraisal-district actions to the appraisal review board. The normal deadline for most protests is May 15 or 30 days after the appraisal district sends the notice of appraised value, whichever is later, with special late-protest rules in limited situations.

Is Texas personal property tax the same as motor vehicle sales tax?

No. Local ad valorem personal property tax is different from Texas motor vehicle sales and use tax collected in connection with vehicle purchases, title or registration. A privately used vehicle may be exempt from local property tax even though motor vehicle sales tax applied when it was purchased.

Information reviewed August 12, 2026: Texas taxable-personal-property exemptions, the new $125,000 income-producing tangible personal property exemption framework, 2026 rendition deadlines, rendition penalties, protest deadlines, appraisal-district and tax-office responsibilities, property tax payment rules, receipt rights, delinquency guidance and the mixed-use motor vehicle exemption were checked against current Texas Comptroller and Texas Tax Code sources.
Independent guide: CountyAuditors.org is not the Texas Comptroller, a county appraisal district, appraisal review board, county tax assessor-collector or local taxing unit. Appraised values, taxable situs, exemption treatment, tax rates, live balances, payment fees, delinquency dates and receipts should be confirmed through the responsible official local office.
Ohio Auditor Tools · Tax Year 2026

10 Ohio Property Tax Calculators & Auditor Tools

Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.

Homestead: $29,000 Enhanced Vet: $58,000 OAGI limit: $41,000 Assessment: 35% of market BOR filing: Free · DTE 1

Annual Tax Bill Estimator

OHIO

Applies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.

Pick a county tier and enter your market value.

Homestead Reduction Calculator

DTE 105A

2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.

Pick your situation and enter your home value.

Owner-Occupancy & Non-Business Credits

DTE 105C

Every Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.

Enter your annual tax to see both credit amounts.

Conveyance Fee Calculator

ORC 322

When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.

Enter sale price and pick your county rate.

CAUV Agricultural Savings

DTE 109

Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).

Enter both market and CAUV values to see savings.

Mill Rate Converter

Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.

Enter a rate to see all three forms.

Parcel Number Cleaner

Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.

Paste any Ohio county parcel to format it.

35% Ratio Sanity Check

Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.

Enter both values to compare against Ohio's 35% target.

BOR Appeal Savings

DTE 1

A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.

Enter your tax bill and reduction estimate.

BOR Deadline Countdown

MAR 31

Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.

Set your deadline to start the countdown.

Verify with the official Ohio source

These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:

Ohio Dept. of Taxation — Real Property DTE Forms (105A, 105C, 1, 109) ORC 5715 — Board of Revision ORC 5713 — Taxable Real Property ORC 322.02 — Conveyance Fee ORC 319.54(F)(3) — State Fee ORC 5713.30 — CAUV tax.ohio.gov — Main Portal

Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.

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