Overview

Effective on January 1^st, 1994, in the 73^rd Texas Legislature, Senate Bill 878 was enacted which changed how a county appraisal district appraised motor vehicle inventory for property tax purposes and how dealers paid their property taxes on this inventory.

Texas law requires that a dealer’s inventory is appraised on the total sales of vehicles in the prior year and that dealers must file a Dealer’s Inventory Declaration listing the total value of the inventory sold in the prior year. Also, the dealer must file a monthly Dealer’s Inventory Tax Statement listing the inventory sold each month and to prepay the property tax for each vehicle.

You may find the corresponding statutes in Chapter 23 of the Texas Property Tax Code with regards to Special Inventory.

Active retail dealers must file the Monthly Inventory Tax Statements with both the Travis County Tax Office and the Travis Central Appraisal District.

Prepayment of taxes are submitted to the Travis County Tax Office.

Make checks payable to: Bruce Elfant.

Any statements or payments filed after the due date are subject to late filing penalties and late payment fees. 

Hours of operation:

Monday – Friday - 7:30 am to 4:30 pm

Special Inventory is by appointment ONLY. Please navigate to the main page to “Make an Appointment”

Please call the tax office at 512-854-9473 for any questions, or email us at This email address is being protected from spambots. You need JavaScript enabled to view it.