A rendition is a form Texas property owners file with the appraisal district declaring information about their property. There are two main types: business personal property renditions (required for most businesses) and optional renditions for real property (where you state your opinion of value).
For businesses, rendition of personal property (equipment, inventory, furniture, fixtures) is mandatory and due April 15. Failure to file can result in a 10% penalty on your tax bill.
For residential and commercial real estate owners, filing a rendition of real property is optional—but it's a way to proactively state your opinion of value before the appraisal district sets theirs.
Rendition matters most for business owners, landlords with significant personal property, and owners of complex properties.
For business owners:
• File on time to avoid 10% penalty
• Report accurate values—underreporting is fraud
• Keep records supporting your values
• Protest if district increases your values
For real estate owners:
• Optional rendition can state your case early
• Useful for complex/unique properties
• Provides documentation if you later protest
• Most homeowners skip this and protest if needed
If you own a business, take rendition seriously. The penalties for non-filing or underreporting are significant.
Two types of rendition:
Business Personal Property Rendition (mandatory):
• Due: April 15 (extension available to May 15)
• Who files: Businesses with taxable personal property
• What's reported: Equipment, inventory, furniture, fixtures, vehicles
• Penalty for non-filing: 10% added to tax bill
Real Property Rendition (optional):
• Due: April 15
• Who files: Any property owner who wants to
• What's reported: Your opinion of market value
• Benefit: Gets your value on record early
• May trigger review by appraisal district
Most homeowners don't file real property renditions—they wait for the notice and protest if needed. But for complex properties, proactive rendition can be strategic.
A 10% penalty is added to your personal property tax bill. Additionally, the appraisal district will estimate your values—often higher than you would report. File on time with accurate information to avoid penalties and control your valuation.
Yes. You can protest business personal property values just like real property. File a Notice of Protest by the deadline and present evidence of actual values—depreciation schedules, purchase records, or industry guidelines for used equipment values.
Business equipment, furniture, fixtures, inventory, and vehicles are taxable. Household personal property (your furniture at home) is NOT taxable in Texas—only business personal property. The distinction matters for home-based businesses.