Watercraft Rendition of Taxable Property Form 50-158
For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2
SECTION 3: Property Information (continued)
If the personal property rendered has an aggregate value of less than $20,000, the rendition may contain only the name and address of the property owner, a general description
of the property by type or category and the physical location or taxable situs of the property (Tax Code Section 22.01(f )).
1. GENERAL INFORMATION:
State Certification Number: _______________________________________________________________________________________________________________
Where is boat and motor kept or docked when not in use? ________________________________________________________________________________________
2. BOAT INFORMATION:
____________________________________ __________________ ________________ ___________________________________________________
Make Year Model Length (in feet) Hull Material
3. MOTOR INFORMATION:
____________________________________ __________________
Make Year Model Horsepower
________________
Inboard
Outboard
4. TRAILER INFORMATION:
____________________________________ __________________
Make Year Model Year Purchased
________________ Purchased :
New
Used
Property owner’s total estimate of value: ___________________________________
SECTION 4: Armation and Signature
If you make a false statement on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Section 37.10, Penal Code.
I,
__________________________________________________________________________,
Printed Name of Authorized Individual
swear or affirm that the information provided in this report is true and accurate to the best of my knowledge and belief.
NOTE: If the person filing and signing this report is not the property owner, an employee of the property owner, an employee of a property owner signing on behalf of an
affiliated entity of the property owner or a secured party as defined by Tax Code Section 22.01, the signature below must be notarized.
____________________________________________________________ ________________________________________
Signature of Authorized Individual Date
Subscribed and sworn before me this _________ day of ______________________________, 20_______.
_____________________________________ Notary Public, State of Texas
Important Information
GENERAL INFORMATION: This form is to render watercraft property used for the pro-
duction of income that was owned or managed and controlled as a fiduciary on Jan. 1
of this year (Tax Code Section 22.01). This report is confidential and not open to public
inspection; disclosure is permitted pursuant to the terms of Tax Code Section 22.27.
FILING INSTRUCTIONS: This document and all supporting documentation must be
filed with the appraisal district office in the county in which the property is taxable. Do
not file this document with the Texas Comptroller of Public Accounts. Contact
information for appraisal district offices may be found on the Comptroller’s website.
DEADLINES: Rendition statements and property report deadlines depend on property
type. The statements and reports must be delivered to the chief appraiser after Jan. 1
and no later than the deadlines indicated below
Rendition Statements and Reports Deadlines Allowed Extension(s)
Property generally
April 15
• May 15 upon written
request
• Additional 15 days for good
cause shown
Property regulated by the
Public Utility Commission of
Texas, the Railroad Commission
of Texas, the federal Surface
Transportation Board or the
Federal Energy Regulatory
Commission. Tax Code 22.23(d).
April 30
• May 15 upon written
request
• Additional 15 days for good
cause shown
TERMINATED EXEMPTION: If the chief appraiser denies an application for an exemp-
tion or an applicable exemption terminates, Tax Code Section 22.02 requires the prop-
erty owner to render the property within 30 days of the denial or termination
PENALTIES: Failure to timely file a required rendition statement or property report
will incur a penalty of 10 percent of the total amount of taxes imposed on the property
for that year. An additional penalty will be incurred of 50 percent of the total amount
of taxes imposed on the property for the tax year of the statement or report, if a court
determines that:
1. a person filed a false statement or report with the intent to commit fraud or
to evade the tax; or
2. for the purpose of affecting the course or outcome of an inspection,
investigation, determination, or other proceeding before the appraisal
district, a person:
• altered, destroyed or concealed any record, document or thing;
• presented to the chief appraiser any altered or fraudulent record,
document or thing; or
• otherwise engages in fraudulent conduct.
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