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Personal property depreciation guide HCAD Guide to Personal Property Renditions – Harris County Appraisal District
Personal property depreciation guide ******* Guide to Personal Property Renditions If you own a business, you are required by law to report personal property that is used in that business to your county appraisal district. There are substantial penalties for failure to report or for falsification and tax evasion. The Harris County Appraisal District has prepared this document to assist you in complying with this very important law. What is a rendition? A rendition is a form that provides information about property that you own. The appraisal district uses the information you provide to appraise your property for taxation. Who has to render? There are three categories of taxpayers who must render: Owners of tangible personal property that is used for the production of income (see below) Owners of property on which an exemption has been cancelled or denied Owners who have been formally notified by the chief appraiser that they must render. exposed for sale in the open m...
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