Texas Register

TITLE 34 PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9PROPERTY TAX ADMINISTRATION
SUBCHAPTER HTAX RECORD REQUIREMENTS
RULE §9.3031Rendition Forms
ISSUE 10/18/2024
ACTION Proposed
Preamble Texas Admin Code Rule

(a)All appraisal offices and all tax offices appraising property for purposes of ad valorem taxation shall prepare and make available at no charge, printed or electronic forms for the rendering of property.

(b)A person rendering property shall use the model form adopted by the Comptroller of Public Accounts or a form containing information which is in substantial compliance with the model form if approved by the comptroller.

(c)Nothing in this section shall be construed to prohibit the combination of the information contained on two or more model forms into a single form in order to use a single form to achieve substantial compliance with two or more model forms.

(d)The comptroller's model forms applicable to this section may be revised at the discretion of the comptroller. Current forms can be obtained from the Comptroller of Public Accounts' Property Tax Assistance Division. The model rendition forms are:

  (1)General Real Property Rendition of Taxable Property (Form 50-141);

  (2)General Personal Property Rendition of Taxable Property[-Non Incoming Producing] (Form 50-142);

  (3)Rendition of Residential Real Property Inventory (Form 50-143) [Report of Leased Space for Storage of Personal Property (Form 50-148)];

  (4)Business Personal Property Rendition of Taxable Property (Form 50-144) [Industrial Real Property Rendition of Taxable Property (Form 50-149)];

  (5)Report of Leased Space for Storage of Personal Property (Form 50-148) [Oil and Gas Lease Rendition of Taxable Property (Form 50-150)];

  (6)Real Property Rendition of Taxable Property (Form 50-149) [Mine and Quarry Real Property Rendition of Taxable Property (Form 50-151)];

  (7)Oil and Gas Property Rendition of Taxable Property (Form 50-150 [Telephone Company Rendition of Taxable Property (Form 50-152)];

  (8)Mine and Quarry Rendition of Taxable Property (Form 50-151) [REA-Financed Telephone Company Rendition of Taxable Property (Form 50-153)];

  (9)Utility Rendition of Taxable Property (Form 50-152) [Electric Company and Electric Cooperative Rendition of Taxable Property (Form 50-154)];

  (10)Railroad Rendition of Taxable Property (Form 50-156) [Gas Distribution Utility Rendition of Taxable Property (Form 50-155)];

  (11)Pipeline and Right-of-Way Rendition of Taxable Property (Form 50-157) [Railroad Rendition of Taxable Property (Form 50-156)];

  (12)Watercraft Rendition of Taxable Property (Form 50-158) [Pipeline and Right-of-Way Rendition of Taxable Property (Form 50-157)]; and

  (13)Aircraft Rendition of Taxable Property (50-159). [Business Personal Property Rendition of Taxable Property (Form 50-144);]

   [(14)Watercraft Rendition of Taxable Property (Form 50-158);]

   [(15)Aircraft Rendition of Taxable Property (Form 50-159); and]

   [(16)Residential Real Property Inventory (Form 50-143).]

The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.

Filed with the Office of the Secretary of State on October 1, 2024

TRD-202404700

Victoria North

General Counsel

Comptroller of Public Accounts

Earliest possible date of adoption: November 17, 2024

For further information, please call: (512) 475-2220



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