A rendition is a report filed with your appraisal district listing taxable property you own on Jan. 1. In Texas, businesses must render income-producing tangible personal property such as inventory, furniture, fixtures and equipment (Tax Code §22.01), generally by April 15 (Texas Comptroller). Other owners may file one to put their opinion of value on record (Comptroller).
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. Failing to file on time triggers a penalty equal to 10% of the total taxes imposed on the property for that year (Tax Code §22.28).
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.
Sources: Texas Comptroller: Valuing Property (Rendition); Texas Comptroller: April 15 is Deadline for Filing Property Tax Renditions (Apr. 8, 2026); Texas Tax Code §22.01; Texas Tax Code §22.28 (rendition penalty). Last reviewed October 15, 2026.
Rendition matters most for business owners, landlords with significant personal property, and owners of complex properties.
For business owners:
• File on time to avoid the 10% late-filing penalty (Tax Code §22.28)
• 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.
→ Get tax help for your property Learn more in our commercial property protests.
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 late filing: 10% of that year's taxes on the property (Tax Code §22.28)
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.
Under Tax Code §22.28, the chief appraiser imposes a penalty equal to 10% of the total taxes on that property for the year. 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.