Heavy Equipment Filing Requirements

Declaration

Texas Property Tax Code Sec. 23.1241 (Dealer’s Heavy Equipment Inventory) requires that a dealer’s inventory be appraised based on the total sales, lease, or rental of items of heavy equipment in prior year.

Use Dealer’s Heavy Equipment Inventory Declaration 50-265

• Must be filed yearly by February 1st.
• Original filed with the Travis Central Appraisal District.
• Copy filed with the Travis County Tax Office.

NOTE: New dealers need to file a declaration within 30 days after commencement of business.

Inventory Tax Statement

Texas Property Tax Code Sec. 23.1242 (Prepayment of Taxes by Heavy Equipment Dealers) requires that a dealer must submit monthly statements listing items of heavy equipment sold, leased, or rented and to prepay their property taxes for each item.

Use Dealer’s Heavy Equipment Inventory Tax Statement 50-266

• Must file statement and prepay taxes no later than the 20th day of each month.
• Must file one statement for each month regardless of whether an item of heavy equipment was sold, leased, or rented.
• Must include the following information:
  • A description of each item of heavy equipment sold, leased, or rented including any unique identification or serial number affixed to each item by the manufacturer.
  • The sales price of or lease or rental payment received for the item of heavy equipment, as applicable.
  • The unit property tax of the item of heavy equipment, if any.
  • The reason no unit property tax is assigned if no unit property tax is assigned.
  • Any other information the comptroller considers appropriate.
• Original filed with Travis County Tax Office.
• Copy filed with Travis Central Appraisal District.

NOTE: Failure to timely file and prepay taxes will result in a $500.00 penalty per month or part of the month and a late payment fee, if applicable, of 5 percent of the amount due. If not paid within the first 10 days after the due date, an additional 5 percent will be assessed. A tax lien attaches to your business personal property to secure the penalty’s payment.

Filing

Email

• Delivery of any information in an electronic format is effective upon receipt. Emailed statement must be received with a date stamp on or before the 20th day of each month to be considered timely filed.
• Statement must be submitted as an attached pdf file.
• Signed with a digital signature.
• Email statement to:

Travis County Tax Office: This email address is being protected from spambots. You need JavaScript enabled to view it.

Travis Central Appraisal District: This email address is being protected from spambots. You need JavaScript enabled to view it.

Mail

• Envelope must be postmarked on or before the 20th day of each month to be considered timely filed. Metered stamp dates are not accepted.
• Statement must be signed.
• Payment must be included.
• Mail statement and payment to:

Collector of Taxes Travis County
P.O. Box 149328
Austin, TX 78714-9328

• And copy to:

Travis Central Appraisal District

P.O. Box 149012
Austin, TX 78714-9012

In person

• Schedule an appointment. Special inventory is by appointment only.
• Hours: 7:30 a.m. to 4:30 p.m., Monday through Friday.

Travis County Tax Office - Main
2433 Ridgepoint Dr. Austin, TX 78754

• You may also drop off statement and payment in drop box located in the property tax lobby. 

For more information

• Call: (512) 854-9473
• Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
• Special inventory FAQ
• Heavy equipment FAQ
• Heavy Equipment Special Inventory Handbook (96-560)