Property Search
Advanced Search
Renditions (BPP)

Add Content...

What is a Rendition for Business Personal Property?

Who must file a rendition?

What types of property must be rendered?

Where can I find the rendition form?

When must the rendition be filed?

Where should the rendition be filed?

Is my information confidential?

What will the Appraisal District do with my information?

How do I determine original cost?

If I cannot file the rendition on time, what should I do?

What happens if I do not file a rendition, or file it late?

What is a Rendition for Business Personal Property?

A rendition is a form that provides the Appraisal District with the description, location, cost and acquisition dates for business personal property that you own. The appraisal District uses the information to help estimate the market value of your property for taxation purposes.

Who must file a rendition?

 Renditions must be filed by both owners of tangible personal property that is used for the production of income and owners of tangible personal property on which an exemption has been cancelled or denied.

Top

What types of property must be rendered?

Business owners are required by State law to render business personal property that is used in a business or used to produce income. This property includes furniture and fixtures, equipment, machinery, computers, inventory held for sale or rental, raw materials, finished goods, and work in progress. You are not required to render intangible personal property (property that can be owned but does not have a physical form) such as cash, accounts receivable, goodwill, application computer software, and similar items. If your organization has previously qualified for an exemption that applies to personal property, for example, a religious or charitable organization exemption, you are not required to render the exempt property.

Top

Where can I find the rendition form?

The forms are available on our website or at the Grimes CAD office.

Top

When must the rendition be filed?

The last day to file your rendition is April 1st annually. The rendition must be submitted by April 1st, or if you mail your rendition, it must be postmarked by the U.S. Postal Service on or before April 1st.

Top

Where should the rendition be filed?

The rendition should be filed with the Grimes Central Appraisal District P. O. Box 489 Anderson, Texas 77830 or in person at the CAD office located at 360 Hill Street Anderson Texas 77830. 

Top

Is my information confidential?

Yes. Information contained in a rendition cannot be disclosed to third parties except in very limited circumstances. In addition, the Texas Property Tax Code specifically provides that any estimate of value you provide is not admissible in proceedings other than a protest to the Appraisal Review Board (ARB) or court proceedings related to penalties for failure to render. The final value we place on your property is public information, but your rendition is not.

Top

What will the Appraisal District do with my information?

Your rendition will be analyzed along with other information we collect on similar businesses, to develop an estimate of value for your property. Top

How do I determine original cost?

To determine original cost, refer to your accounting records, such as original journal entries and account ledgers. Use original purchase documents, such as invoices or purchase orders to determine the original cost of the asset. Add all costs attributed to getting the asset functioning, such as freight and set-up cost.

Top

If I cannot file the rendition on time, what should I do?

The law provides for an extension of time to file a rendition. In order to receive the extension, you must submit the request to the Grimes Central Appraisal District in writing or by email before the April 1st rendition filing deadline. With the receipt of a timely extension request, the rendition filing deadline will be extended to May 1st.

Top

What happens if I do not file a rendition, or file it late?

If you do not file a rendition, the appraised value of your property will be based on an appraiser’s estimate using comparable business types. In addition, if you fail to file your rendition before the deadline or you do not file it at all, a penalty equal to 10% of the amount of taxes ultimately imposed on the property will be levied against you.

Top

DISCLAIMER

Every effort has been made to offer the most current and correct information possible on these pages. The information included on these pages has been compiled by staff from a variety of sources, and is subject to change without notice. The Central Appraisal District makes no warranties or representations whatsoever regarding the quality, content, completeness, accuracy or adequacy of such information and data. The Central Appraisal District reserves the right to make changes at any time without notice. Original records may differ from the information on these pages. Verification of information on source documents is recommended. By using this application, you assume all risks arising out of or associated with access to these pages, including but not limited to risks of damage to your computer, peripherals, software and data from any virus, software, file or other cause associated with access to this application. The Central Appraisal District shall not be liable for any damages whatsoever arising out of any cause relating to use of this application, including but not limited to mistakes, omissions, deletions, errors, or defects in any information contained in these pages, or any failure to receive or delay in receiving information.