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*NEWPP135*
*2020*
Return to:
Harris County Appraisal District
Business & Industrial Property Div.
PO Box 922007
Houston TX 77292-2007
For assistance, please refer to important information and instruction sheet.
VEHICLE RENDITION
CONFIDENTIAL
January 1, 2020
Form 22.15 VEH (11/19)
Phone (area code and number)
Business Owner
Business Name
Mailing Address, City, State, Zip Code
Property Location Address, City, State, Zip Code
Part 1. Property Owner Name, Business Name, Address, Phone and Physical Location or Situs [Required]:
Account Number
iFile™ Number
Agent Name
Agent ID#
Part 2. Business Information: Please address all that apply. Optional but very important.
Sales Tax Permit Number
Business Moved Date
Business Sold Date
New Location, City, State, Zip Code
New Owner
Business Closed DateBusiness Start Date at Location
Part 3. Affirmation of Prior Year Rendition: (Check only if applicable and your assets were exactly the same as the prior rendition form.)
Part 4. Market Value: What do you estimate to be the total market value of your business assets? [Required, unless you checked Part 3 of this form.]
The business owned no
vehicles in Harris
County as of Jan 1
This is a new business or
location for the above tax
year
Business Type
Manufacturing
Wholesale
Retail
Service
Ownership Type
Individual
Corporation
Partnership
Other
Under $20,000 [If "Under $20,000" is checked, Page 2 is optional. However, this information prevents incorrect and/or double assessments.]
$20,000 or more [if "$20,000 or more" is checked, you must complete all of Page 2.]
By checking this box, I affirm that the information contained in the most recent rendition statement filed for a prior tax year (the tax year) continues to be complete and accurate for the
current tax year. [If checked, you may skip to Part 5. "Signature and Affirmation"]
Notarization: Complete if signer is not a secured party, or owner, employee, or
officer of the company or affiliated company.
SUBSCRIBED AND SWORN TO BEFORE ME THIS:
day of , 20 . SEAL
StateNotary Public 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.
Owner / Employee
Authorized Agent
Fiduciary
Secured Party
( )
Email (optional)DatePhone No.
TitleCompany Name
Printed NameSignature
Indicate if you are filling out
this form as:
Part 5. Sign and Date Form: This form must be signed and dated. By signing this document, you attest that the information contained on it is true and correct to the best of your knowledge and belief.
Owner Name: ________________________________________ (Attach additional sheets if necessary, identified by name, account, and part) Account Number: _______________
List only vehicles that are licensed in the name of the business as shown on Page 1. Vehicles disposed after Jan. 1 are taxable for the year and must be listed below.
VIN Number
Part 6. Vehicles In Our Records: Identify each vehicle already listed on this account.
Original Cost
*
Good Faith
Estimate of Value
Check if Vehicle
Situs not in Harris
County
(see Part 10)
Check if Vehicle not
owned on January 1
(see Part 9)
Mileage *
(odometer)
Year
Acquired *
Description*
Make
Year
Model
License
Detail*
Value Information
Part 9. Vehicle Not Owned on Jan 1: Identify the vehicles marked as disposed of from Part 6.
Part 11. Leased Vehicles (not owned): Leased vehicles must be reported showing the names and address of the owner.
Part 10. Vehicle with Situs Not in Harris County: Identify the vehicles marked as "not in Harris County" from Part 6.
Part 8. Special Equipment Mounted On Vehicles: Identify any mounted special equipment and the vehicle from Part 6 or 7 the equipment is mounted on.
VIN Number *
New Owner Information (name, address, telephone number) /Method of Disposition (if not sold)
Transaction Date
State
County
Location Address / Situs
VIN Number *
VIN Number * (of equipped
vehicle)
Description of Equipment
Good Faith Estimate of Value Original Cost *
Year Acquired *
* Optional, but this information helps to prevent incorrect and/or double assessments. Page 2
VIN Number *
Model *
Make *
Description *
Part 7. Vehicles Not Listed In Part 6: Identify all vehicles not already listed on this account.
VIN Number
Good Faith
Estimate of Value
Original Cost *
Mileage * (odometer)
Year Acquired *
Model
Make
Year
Year *
Owner Information (name, address, telephone number)
License *
License
Value Information
Detail *
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IMPORTANT INFORMATION AND INSTRUCTIONS
This rendition must list the business personal property that you owned on
January 1 of the year. This includes assets being depreciated on your books, as
well as assets that have been fully depreciated and assets which were gifts or
expensed rather than capitalized for income tax purposes. It must provide the
property owner's name and address if you manage or control the property as a
fiduciary. You are required to list the name and address of each owner of taxable
property that is in your possession or under your management on Jan. 1 by
bailment, lease, consignment or other arrangement. Except as noted, you are
required by law to fill out all sections of the form. If you provide substantially
equivalent information to a company contracted with the appraisal district to
appraise property, you are not required to file this statement.
GENERAL INFORMATION: This form is for use in rendering, pursuant to Tax
Code Section 22.01, tangible personal property used for the production of
income that you own or manage and control as a fiduciary on Jan 1 of this year.
FILING AND DEADLINES: Rendition statements and property reports must be
delivered to the chief appraiser after Jan. 1 and not later than April 15, except as
provided by Tax Code Section 22.02. On written request by the property owner,
the chief appraiser shall extend a deadline for filing a rendition statement or
property report to May 15. The chief appraiser may further extend the deadline
an additional 15 days upon good cause shown in writing by the property owner. If
you choose to file your extension request online, go to www.hcad.org/iFile.
Pursuant to Tax Code Section 22.02, if an exemption applicable to a property on
Jan. 1 terminates during the tax year, the person who owns or acquires the
property on the date applicability of the exemption terminates shall render the
property for taxation within 30 days after the date of termination. If the chief
appraiser denies an application for an exemption for property subject to rendition
pursuant to Tax Code Section 22.01(a), the person who owns the property on the
date the application is denied shall render the property for taxation in the required
manner within 30 days after the date of denial.
NOTARIZATION: If you complete the rendition form as a secured party, property
owner, an employee of the property owner, or an employee of a property owner
on behalf of an affiliated entity of the property owner, no notarization is required.
INSPECTION OF PROPERTY: Pursuant to Tax Code Section 22.07, the chief
appraiser or his authorized representative may enter the premises a business,
trade, or profession and inspect the property to determine the existence and
market value of tangible personal property used in the production of income and
having a taxable situs in the district.
SEPTEMBER 1, INVENTORY APPRAISAL - Check this box on the rendition
form only if you made written application to the appraisal district for September 1
inventory appraisal by July 31, of the prior year.
REQUEST FOR STATEMENT REGARDING VALUE: Pursuant to Tax Code
Section 22.07, the chief appraiser may request, either in writing or by electronic
means, that the property owner provide a statement containing supporting
information indicating how value rendered was determined. The property owner
must deliver the statement to the chief appraiser, either in writing or by electronic
means, not later than the 21st day after the date the chief appraiser’s request is
received. The statement must:
(1) Summarize information sufficient to identify the property, including:
(A) the physical and economic characteristics relevant to the opinion of
value, if appropriate; and
(B) the source of the information used;
(2) state the effective date of the opinion of value; and
(3) explain the basis of the value rendered.
Failure to comply in a timely manner is considered to be a failure to timely render
and the Tax Code requires that penalties be applied by the chief appraiser.
PENALTIES: The chief appraiser must impose a penalty on a person who fails to
timely file a required rendition statement or property report in an amount equal to
10 percent of the total amount of taxes imposed on the property for that year by
taxing units participating in the appraisal district. The chief appraiser must
impose an additional penalty on the person equal to 50 percent of the total
amount of taxes imposed on the property for the tax year of the statement or
report by the taxing units participating in the appraisal district if it is finally
determined by a court that:
(1) the person filed a false statement or report with the intent to commit fraud or
to evade the tax; or
(2) the person alters, destroys, or conceals any record, document, or thing, or
presents to the chief appraiser any altered or fraudulent record, document, or
thing, or otherwise engages in fraudulent conduct, for the purpose of affecting
the course or outcome of an inspection, investigation, determination, or other
proceeding before the appraisal district.
DEFINITIONS AND REVELANT TAX CODE SECTIONS
Tax Code Section 22.26 states:
(a) Each rendition statement or property report required or authorized by this
chapter must be signed by an individual who is required to file the statement or
report.
(b) When a corporation is required to file a statement or report, an officer of the
corporation or an employee or agent who has been designated in writing by the
board of directors or by an authorized officer to sign in behalf of the corporation
must sign the statement or report.
Tax Code Section 22.01(c-1) states: In this section:
(1) “Secured party” has the meaning assigned by Section 9.102, Business &
Commerce Code.
(2) “Security interest” has the meaning assigned by Section 1.201, Business &
Commerce Code.
Tax Code Section 22.01(c-2) states:
With the consent of the property owner, a secured party may render for taxation
any property of the property owner in which the secured party has a security
interest on Jan. 1, although the secured party is not required to render the
property by Subsection (a) or (b). This subsection applies only to property that
has a historical cost when new of more than $50,000.
Tax Code Section 22.01(d-1) states:
A secured party is not liable for inaccurate information included on the rendition
statement if the property owner supplied the information or for failure to timely file
the rendition statement if the property owner failed to promptly cooperate with the
secured party. A secured party may rely on information provided by the property
owner with respect to:
(1) the accuracy of information in the rendition statement;
(2) the appraisal district in which the rendition statement must be filed; and
(3) compliance with any provisions of this chapter that require the property owner
to supply additional information.
Tax Code Section 22.23(d) states:
Notwithstanding any other provision of this section, rendition statements and
property reports for 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 must be delivered to the chief
appraiser not later than April 30, except as provided by section 22.02. The chief
appraiser may extend the filing deadline 15 days for good cause shown in writing
by the property owner.
Address Where Taxable: In some instances, personal property that is only
temporarily at its current address may be taxable at another location (taxable
situs). If you know that this is the case, please list the address where taxable.
Consigned Goods: Personal property owned by another person that you are selling
by arrangement with that person. If you have consigned goods, report the name and
address of the owner in the appropriate blank.
Estimate of Quantity: For each type or category listed, the number of items, or other
relevant measure of quantity (e.g., gallons, bushels, tons, pounds, board feet).
Fiduciary: A person or institution who manages property for another and who must
exercise a standard of care in such management activity imposed by law or contract.
Good Faith Estimate of Market Value: Your best estimate of what the property
would have sold for in U.S. Dollars on Jan 1 of the current year if it had been on the
market for a reasonable length of time and neither you nor the purchaser was forced
to buy or sell. For inventory, it is the price for which the property would have sold as
a unit to a purchaser who would continue the business.
Historical Cost When New: What you paid for the property when it was new, or if
you bought the property used, what the original buyer paid when it was new. If you
bought the property used, and do not know what the original buyer paid, state what
you paid with a note that you purchased it used.
Inventory: Personal property that is held for sale to the public by a commercial
enterprise.
Personal Property: Every kind of property that is not real property; generally,
property that is movable without damage to itself or the associated real property.
Property Address: The physical address of the personal property on Jan. 1 of the
current tax year. Normally, the property is taxable by the taxing unit where the
property is located.
Secured Party: A person in whose favor a security interest is created or provided for
under a security agreement; see Texas Business and Commerce Code Section 9.102
for further details.
Security Interest: An interest in personal property or fixtures which secured payment
or performance of an obligation; see Texas Business and Commerce Code Section
1.201 for further details.
Type/Category: Functionally similar personal property groups. Examples are:
furniture, fixtures, machinery, equipment, vehicles, and supplies. Narrower groupings
such as personal computers, milling equipment, freezer cases, and forklifts should be
used, if possible. A person is not required to render for taxation personal property
appraised under Section 23.24, Tax Code.
Year Acquired: The year that you purchased the property, or otherwise acquired.