The April 15 Rendition Most Kerr County Businesses Owe

Texas doesn't have a state income tax, but it does tax the stuff a business uses to make money: the ovens in a Kerrville bakery, the lifts in an Ingram garage, the inventory on the shelves. Each year you have to report that taxable personal property to the Kerr Central Appraisal District on Form 50-144, the business personal property rendition. What you list is what you owned or controlled as of January 1.

The deadline is April 15, and it's a real one. File late or not at all and the appraisal district tacks on a 10% penalty on the taxes owed; file something a court later finds was a fraudulent lowball and the penalty jumps to 50%. If April 15 is tight, you can get an automatic extension to May 15 just by asking the chief appraiser in writing before the deadline.

This catches people who open, move, buy, or close a business and figure a bill will simply show up. It won't, because the obligation is on you to render. The form lives on the Kerr CAD forms page, and the appraisal district office at 212 Oak Hollow Drive in Kerrville will walk a first-timer through it.