Texas § TX.22.24 - RENDITION AND REPORT FORMS

§ TX.22.24. RENDITION AND REPORT FORMS

RENDITION AND REPORT FORMS. (a) A person required to render property or to file a report as provided by this chapter shall use a form that substantially complies with the appropriate form prescribed or approved by the comptroller. (b) A person filing a rendition or report shall include all information required by Section 22.01 . (c) The comptroller may prescribe or approve different forms for different kinds of property but shall ensure that each form requires a property owner to furnish the information necessary to identify the property and to determine its ownership, taxability, and situs. Each form must include a box that the property owner may check to permit the property owner to affirm that the information contained in the most recent rendition statement filed by the property owner in a prior tax year is accurate with respect to the current tax year in accordance with Section 22.01 (l). Each form must include a box that a property owner that is a related business entity, as defined by Section 11.145 , must check to identify the owner as a related business entity. Each form must include a box that a property owner who elects not to render the property for taxation as authorized by Section 22.01 (j-1) must check to certify that the owner reasonably believes that the value of the property is not more than the amount exempted under Section 11.145 (b), (d), or (d-1), as applicable. A form may not require but may permit a property owner to furnish information not specifically required by this chapter to be reported. In addition, a form prescribed or approved under this subsection must contain the following statement in bold type: "If you make a false statement on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Section 37.10 , Penal Code." (d) Except as required by Section 22.01 (a), a rendition or report form shall permit but not require a property owner to state the owner's good faith estimate of the market value of the property. (e) To be valid, a rendition or report must be sworn to before an officer authorized by law to administer an oath. The comptroller may not prescribe or approve a rendition or report form unless the form provides for the person filing the form to swear that the information provided in the rendition or report is true and accurate to the best of the person's knowledge and belief. This subsection does not apply to a rendition or report filed: (1) by a secured party, as defined by Section 22.01 ; (2) by the property owner; (3) by an employee of the property owner; (4) by an employee of a property owner on behalf of an affiliated entity of the property owner; or (5) on behalf of a property owner who is rendering tangible personal property used for the production of income and whose good faith estimate of the market value of that property is not more than $150,000. Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 54, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 18, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 316, Sec. 1, eff. Sept. 1, 1997; Acts 1999, 76th Leg., ch. 463, Sec. 1, eff. Sept. 1, 1999; Acts 2003, 78th Leg., ch. 1173, Sec. 7, eff. Jan. 1, 2004. Amended by: Acts 2007, 80th Leg., R.S., Ch. 602 (H.B. 264 ), Sec. 2, eff. September 1, 2007. Acts 2013, 83rd Leg., R.S., Ch. 1215 (S.B. 1508 ), Sec. 2, eff. January 1, 2014. Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585 ), Sec. 12, eff. January 1, 2014. Acts 2023, 88th Leg., R.S., Ch. 829 (H.B. 2121 ), Sec. 1, eff. January 1, 2024. Acts 2025, 89th Leg., R.S., Ch. 334 (H.B. 9 ), Sec. 3, eff. January 1, 2026.