Motor Vehicle Filing Requirements

Declaration 

Texas Property Tax Code Sec. 23.121 (Dealers Motor Vehicle Inventory) requires that a dealer’s inventory be appraised based on the total sales of vehicles in prior year.

Use Dealer’s Motor Vehicle Inventory Declaration 50-244

• 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 of obtaining a dealer’s license.

Inventory Tax Statement 

Texas Property Tax Code Sec. 23.122 (Prepayment of Taxes by Certain Taxpayers) requires that a dealer must submit monthly statements listing vehicles sold and to prepay their property taxes for each vehicle.

Use Dealer’s Motor Vehicle Inventory Tax Statement 50-246

• Must file statement and prepay taxes no later than the 10th day of each month.
• Must file one statement for each month regardless of whether a motor vehicle is sold.
• Must include the following information:
  • A description of each motor vehicle sold.
  • The sales price of the motor vehicle.
  • The unit property tax of the motor vehicle 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 10th 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 10th 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
• Motor Vehicle Special Inventory Handbook (96-545)