Texas Tax Code

§ 22.01 — RENDITION GENERALLY

TX § 22.01Title 1. PROPERTY TAX CODE · Part D. APPRAISAL AND ASSESSMENT · Ch. 22. RENDITIONS AND OTHER REPORTS · Art. A. INFORMATION FROM TAXPAYER

Statute text

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(a)Except as provided by Chapter 24, a person shall render for taxation all tangible personal property used for the production of income that the person owns or that the person manages and controls as a fiduciary on January 1. A rendition statement shall contain:

(1)the name and address of the property owner;

(2)a description of the property by type or category;

(3)if the property is inventory, a description of each type of inventory and a general estimate of the quantity of each type of inventory;

(4)the physical location or taxable situs of the property; and

(5)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.

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Legislative history

Acts 2005, 79th Leg., Ch. 941 (H.B. 809), Sec. 1, eff. January 1, 2006. Acts 2007, 80th Leg., R.S., Ch. 602 (H.B. 264), Sec. 1, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 842 (H.B. 1022), Sec. 2. Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 27.002(33), eff. September 1, 2009. Acts 2009, 81st Leg., R.S., Ch. 706 (H.B. 2814), Sec. 3, eff. January 1, 2010. Acts 2011, 82nd Leg., R.S., Ch. 234 (H.B. 533), Sec. 1, eff. June 17, 2011. Acts 2013, 83rd Leg., R.S., Ch. 1215 (S.B. 1508), Sec. 1, eff. January 1, 2014. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 11, eff. January 1, 2014. Acts 2025, 89th Leg., R.S., Ch. 334 (H.B. 9), Sec. 2, eff. January 1, 2026.