Business Property
Your Nueces County business owes tax on its stuff, not just its building
A taco trailer, a print shop, a welding rig parked at a Robstown yard: the gear that makes a business run is taxable property in Texas, separate from any real estate. The Nueces Central Appraisal District values that business personal property along with land and buildings, and it's on the owner to list it. That listing is the rendition, a good-faith account of your inventory, furniture, machinery, and equipment as it stood on January 1.
The deadline is April 15. Miss it and you eat a mandatory 10 percent penalty bolted straight onto the bill, though NCAD will push the date to May 15 if you ask in writing first. To value used equipment, NCAD publishes a yearly BPP depreciation schedule (the 2026 version is posted on its site) so a five-year-old cooler isn't taxed like a new one.
One change is easy to lose track of: starting in 2026, Texas raised the business personal property exemption from $2,500 to $125,000. A lot of small shops will owe nothing, but most still have to file the rendition unless NCAD tells them otherwise. If you run anything equipment-heavy, sort out which form applies before spring rather than after the penalty lands.
Source to confirm: Nueces Central Appraisal District