Q: I am renting property for my business. Why did I receive a tax bill?
A: All
businesses are taxed on their personal property such as furniture,
fixtures, machinery, equipment, inventory and vehicles used to generate
income. Most likely, the tax bill that you received is for your business
personal property and not for the real estate itself. The real estate
owner will receive the property tax bill. Questions about personal
property should be directed to the county appraisal office: Harris
County Appraisal District (713) 957-7800 or Galveston Central Appraisal
District 1-866-277-4725.
Q: I am still receiving tax bills on my closed business. How do I get this corrected?
A: If
you operated your business on January 1 of a tax year you will still
owe business personal property tax for the entire year. Business
personal property taxes are not prorated. It is important that you
notify the county appraisal district to close your tax records when you
close your business. If you fail to notify them, your business may
remain on future tax rolls. The county appraisal office is the only
authority to remove an account from the tax roll not the tax offices.
Harris County Appraisal District (713) 957-7800 or Galveston Central
Appraisal District 1-866-277-4725.
Q: The value you show for my business
property is too high or you have property on my bill that I do not own ,
how do I get this corrected?
A: Tax
Offices use the value and property descriptions provided to them by the
county appraisal district to bill the taxpayer. You must contact the
county appraisal district to have a correction made to the account or
set up a protest hearing. If a correction is made, the appraisal office
will certify the change and notify each tax office of the change. The
tax office in turn will rebill the account reflecting these changes.
This notification process can take anywhere between 4-12 weeks. If the
account is paid when we receive a correction, a refund will
automatically be issued for overpayment. If the tax is unpaid on
February 1, we will make the correction and rebill you for the tax ,
penalty and interest if applicable. Please remember that taxes are due
January 31 even if you are waiting for a change. Harris County
Appraisal District (713) 957-7800 or Galveston Central Appraisal
District 1-866-277-4725.
Q: I was charged a Late Rendition penalty, what is this?
A:
Chapter 22, Texas Tax Code, requires owners of business personal
property to file a rendition describing the property with the chief
appraiser by April 1 of each year and also prescribes the penalty for
failure to comply. The rendition penalty is a penalty created by the
Texas Legislature on those businesses failing to file their business
personal property rendition, or filing their rendition late, to their
County Appraisal District. The rendition penalty is generally equal to
10% of the amount of property taxes ultimately imposed on the property.
Q: How do I get this Late Rendition Penalty removed?
A: You
must contact your county appraisal district. Our office does not have
any authority over this matter. Please contact the Business Personal
Property Department of your county appraisal district: Harris County
Appraisal District (713) 957-7800 or Galveston Central Appraisal
District 1-866-277-4725.
Q: If I do not pay the Late Rendition Penalty, what happens?
A: You will be subject to civil action for collection in the courts.