Montgomery County Businesses Owe a Personal Property Rendition

Property tax on a business doesn't stop at the building. Texas also taxes the things a business uses to make money, the equipment, the inventory, the furniture and fixtures, and once a year the owner has to report whatever they owned on January 1 to the appraisal district. That report is the rendition, filed on Comptroller Form 50-144, and for businesses it isn't optional.

In Montgomery County the rendition goes to the Montgomery Central Appraisal District. MCAD keeps the account records, handles online filing, and publishes the forms and local instructions; the county tax office never sees the rendition. It only mails the bill later, after MCAD has set the value.

A shop, an office, a contractor's yard, a short-term rental, even a home-based business with real equipment behind it: all of them land in this. And a sales tax permit or a business registration is a different animal entirely; neither one stands in for the property-tax rendition that MCAD is waiting on each spring.