Texas Personal Property Tax

Texas forms and schedules: Generic county

Calculating forms:
Form 50-144 — Business Personal Property Rendition of Taxable Property
Form 50-162 — Appointment of Agent for Property Taxes
Non-calculating forms:
Form 50-150 — Oil and Gas Property Rendition of Taxable Property
Form 50-158 — Watercraft Rendition of Taxable Property
Form 50-159 — Aircraft Rendition of Taxable Property
Form 50-759 — Application for Property Tax Exemption: For Vehicle Used to Produce Income and Personal / Non-Income Producing Activities

Texas forms and schedules: Harris County

Calculating forms:
Form 22.15 — Business Personal Property Rendition
Form 22.15-VEH — Confidential Vehicle Rendition
Form 11.251 — Application for Exemption of Good Exported from Texas ("Freeport Exemption")
Request for Extension
Additional 15 Day (Good Cause) Request for Extension of Time for Filing
Non-calculating forms:
Form 11.254-V — Application for Exemption for Vehicle Used to Produce Income and Personal / Non-Income Producing Activities
Form 22.15-AC — Business and Commercial Aircraft Rendition
Form 22.15-VES — Vessel Rendition
Form 25.25PP — Personal Property Correction Request/Motion

Texas forms and schedules: Dallas County

Personal Property Return
Application for Exemption of Goods Exported from Texas ("Freeport Exemption")
Request for Extension of Time for Filing
Aircraft Rendition
note
This is a non-calculating form.

Texas forms and schedules: Tarrant County

Calculating forms:
Form 1300A — Business Personal Property Rendition of Taxable Property with a Total Value Greater than $20,000
Form 1300B — Business Personal Property Rendition of Taxable Property with a Total Value Less than $20,000
Form 1301 — Confidential Leased, Loaned, or Owned Assets Rendition
Form 1320 — Application for Exemption of Goods Exported from Texas ("Freeport Exemption")
Form 1303 — Extension Request for Business Personal Property Rendition Filing Deadline
Non-calculating forms:
Form 1302 — Business Aircraft Rendition
Form 1322 — Application for Exemption of One Business / Personal / Mixed-Use Motor Vehicle

Depreciation treatments required for all TX PPT assets

Associations required for all TX PPT assets

Situs:
Each asset needs to have
Texas
selected in the
Situs
field to transfer to the Texas Personal Property Tax return.
Location ID#:
Enter the parcel number for the location filing the property tax return. A property tax return is created for each account number entered. This information transfers to
Property Identification Number
on Form 50-144, 22.15, 1300A or 1300B, or Dallas County Rendition.
County - TX:
Select the county the asset is located in from the dropdown list.
note
These associations are maintained by UltraTax CS and Fixed Assets CS and can't be modified.
Type (For UltraTax CS 2013 and prior years):
For all counties (except Harris, Dallas, and Tarrant counties), enter the type of property that the asset classifies for reporting purposes.
PPT Type - TX (For UltraTax CS 2014 and future years):
For all counties (except Harris, Dallas, and Tarrant counties), enter the type of property that the asset classifies for reporting purposes.
note
For Harris, Dallas, and Tarrant counties, the PPT Type specific to the county is required (Example: PPT Type DallasTX).

Additional associations for TX PPT assets

Location:
Enter the location where the asset is located.
Orig acq cost (used):
Enter the original cost for a used asset. For this information to properly transfer, you need to designate the asset as
Used
in the
Asset Detail
window.
Fair Market Value:
Enter the estimated market value of the asset. For used assets, this field needs to be completed unless you've marked the
Use Net Book Value from asset module when Fair Market Value association is blank
checkbox on the TXGen screen.
note
UltraTax CS determines whether Schedules A or B for Form 50-144, or Form 22.15, will print based on the estimated market value of the asset. If no values are added, but the total market value is over $20,000, use the checkbox on the 
TXpGen
screen to print Schedules B and C.
Owner's name:
If the asset isn't owned by the client, enter the
Owner's name
.
Owner's address:
If the asset isn't owned by the client, enter the
Owner's address
.
Quantity:
Enter the
Quantity
of the asset. This information transfers to Form 50-144, Page 2.
PPT type - HarrisTX:
Select the personal property type for the asset from the dropdown list. The property types and the forms they transfer to are listed in the following table.
Property type	Form
Furniture & fixtures	Form 22.15
Office machines	Form 22.15
Mobile radio, telephones, PBX, cell phone, fax	Form 22.15
All other machinery & equipment	Form 22.15
Computers (PC and peripherals)	Form 22.15
Computers (Mainframe & servers)	Form 22.15
Miscellaneous	Form 22.15
Vehicles listed with Harris County	Form 22.15-VEH
Vehicles not listed with Harris County	Form 22.15-VEH
Special equipment	Form 22.15-VEH
Interstate vehicles	Form 22.15-VEH
If either of the vehicle property types is chosen, complete the following additional association fields.
License/reg/cert#
Mileage in state
Mileage out of state
Mileage total
Vehicle - Make/mfr
Vehicle - Model
Vehicle - Type/style
Year built
PPT type - DallasTX:
Select the personal property type for the asset from the dropdown list. Assets with the following property types transfer to Form Dallas County Rendition.
Furniture & fixtures
Machinery & equipment
Office & telephone equipment
Computers & related equipment
Cars & pickups
Trucks 1 ton or more & trailers
Other
PPT type - TarrantTX:
Select the personal property type for the asset from the dropdown list. Assets with the following property types transfer to Form 1300A or 1300B.
Furniture, machinery, signs, & leasehold
Office equipment & electronics
Computers & data equipment
Autos, trucks, trailer, & buses
Other