TRAVIS CENTRAL APPRAISAL DISTRICT

TRAVIS CENTRAL APPRAISAL DISTRICT

TRAVIS COUNTY, TEXAS

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Is a dealer who does not owe property tax because the dealer was not in business on Jan. 1 prohibited from assigning a unit property tax apply only to sales or to sales, leases and rentals?

Is a dealer who does not owe property tax because the dealer was not in business on Jan. 1 prohibited from assigning a unit property tax apply only to sales or to sales, leases and rentals?

by TCAD / Friday, 16 August 2019 / Published in

Section 23.1242(g) addresses a dealer who owes no heavy equipment inventory tax for the current year because the dealer was not in business on January 1. The dealer files the monthly statements each month that the dealer is in business. Section 23.1242(g)(2) states that the dealer may not assign a unit property tax to an item of heavy equipment sold by the dealer or remit money with the statement. It appears that the Legislature failed to correct the language in this subsection to reflect changes to include leases or rentals. An exception is Section 23.1242(k) that addresses a person who acquires another dealer’s business and has a contract to pay the selling dealer’s inventory taxes.

About TCAD

GENERAL INFORMATION

Chief Appraiser:
Marya Crigler

Taxpayer Liaison:
Martin Wilbanks

Address:
850 E Anderson Lane
Austin, Texas 78752

BUSINESS HOURS

Mon - Wed - Fri
7:45 am - 4:45 pm
Tues - Thurs
9:00 am - 4:45 pm

Phone: (512) 834-9317

LATE HOMESTEAD EXEMPTION

A property owner may file a late application for a homestead exemption after the deadline for filing has passed if it is filed not later than two years after the delinquency date for the taxes on the homestead.

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HOLIDAYS

Our office will be closed in observance of

Jan 18..... M.L.K. Jr. Birthday
Feb 15......... President's Day
May 31........... Memorial Day
Jul 05.........Independence Day
Sept 6................ Labor Day
Oct 12................ Columbus Day
Nov 11........... Veteran's Day
Nov 25 & 26...... Thanksgiving
Dec 23 & 24.......... Christmas
Dec 31...........New Years Day

Physical Address

850 East Anderson Lane
Austin, Texas 78752

BUSINESS HOURS

Mon - Wed - Fri
7:45 am - 4:45 pm
Tues - Thurs
9:00 am - 4:45 pm

Phone: (512) 834-9317

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