Tax Code Amendments & Dealers

Amendments to the Texas Tax Code affecting the taxation of certain types of vehicles, vessels and outboard motors, heavy equipment, and manufactured housing held for sale or resale took effect January 1, 2000.

The law provides generally that the January 1 market value of an inventory to which those provisions apply is the average of monthly sales for the preceding year. Dealers subject to the special inventory law are required to file an annual declaration of their prior sales with the appraisal district before February 1. Additionally, by the 10th day of each month during the year, affected dealers must file monthly statements with the appraisal district and submit the statement and monthly tax prepayments to the county assessor-collector. Substantial civil and criminal penalties are provided in the law for failure to file the required declarations and statements timely.

Each year, copies of reporting forms are mailed to dealers known to be operating in Harris County. To avoid penalties for late filing, dealers should use these in filing their declarations and reports with the Harris County Appraisal District and the Harris County Tax Office. If you are a dealer and did not receive copies of these forms, notify HCAD at the number shown below.

For additional information, please contact the Harris County Appraisal District at Contact Page, or the Harris County Tax Assessor Collector's Office at (713) 368-2550.

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