Texas Form 50-144 business personal property rendition
The core fields to collect for a simple Texas business personal property rendition packet, and when the $125,000 certification replaces the full rendition.
Summary
Texas Form 50-144 is the Comptroller's business personal property rendition form for tangible personal property used for the production of income that the business owns or manages and controls on January 1. The form is filed with the county appraisal district where the property is taxable, not with the Texas Comptroller. Since January 1, 2026, a location worth $125,000 or less does not need the itemized schedules: the owner checks "$125,000 or less" and the certification box in Section 5 instead.
Texas Form 50-144 is filed with the county appraisal district, not the Comptroller. Itemized schedules are only needed above $125,000 per location.
| Itemize only above | $125,000 per locationTax Code Section 22.01(j-1) as amended by HB 9, effective January 1, 2026. |
|---|---|
| Form | Texas Form 50-144Business Personal Property Rendition of Taxable Property. |
| Snapshot | January 1Property owned or managed and controlled on January 1. |
| Filing office | County appraisal districtUse the county where the property is taxable. |
What the form is asking for
A simple Texas packet identifies the business, property location, appraisal district account when known, ownership or representation status, business facts, and asset details such as description, quantity, historical cost when new, year acquired, and user-entered value facts.
Under $20,000 is a form shortcut, not a product promise
Texas Form 50-144 includes a market value checkbox and different schedules depending on whether total market value is under $20,000 or $20,000 or more. The product can organize the packet, but the user remains responsible for the official form choice and review.
First question since 2026: are you above $125,000?
Section 5 of the current Form 50-144 now asks two value questions: under $20,000 or not, and $125,000 or less or more than $125,000. At or under $125,000 for the location, check the certification box and stop; the itemized schedules are only for owners above that amount. The appraisal district applies the $125,000 exemption itself, so owners above it render full values without subtracting anything.
Hard stops for Texas
Stop for exemption applications other than the automatic $125,000 exemption (freeport, goods in transit, pollution control), allocation, appeals, disaster decreased-value reports, consigned goods, leased property, fiduciary property, regulated property, utilities, railroads, pipelines, oil and gas, aircraft, watercraft, or more than one county or situs.
Common questions
Where do I file Texas Form 50-144?
The official form instructions say to file with the appraisal district office in the county where the property is taxable, not with the Texas Comptroller.
Do I fill in the schedules if my property is worth $125,000 or less?
No. Under Tax Code Section 22.01(j-1) and (j-3) as amended by HB 9, you can elect not to render by filing the form with your identity sections, checking "$125,000 or less" and the certification box in Section 5, and signing. Business Property Desk shows this path for free and does not sell a packet for it.
What property does Form 50-144 cover?
The form covers tangible personal property used for the production of income that the business owns or manages and controls on January 1.
Does the product file the rendition?
No. It prepares a packet and checklist from user-entered facts. The business reviews, signs, and files through the relevant appraisal district.
Can this handle leased or fiduciary property?
Not in the MVP. Leased, rented, consigned, fiduciary-managed, secured-party, and owner-by-others cases need separate review.
Check Texas rendition fit
Use the checker before opening the wizard if the packet might involve leased property, exemptions, multiple sites, vehicles, or a valuation dispute.
Open checkerRelated guides
Texas business personal property exemption: $125,000 per location since 2026
What the HB 9 exemption changes for a small Texas business, what you still file by April 15, and when a full rendition is still required.
Missed the Texas Form 50-144 rendition deadline: what now?
What a small business should check after missing a Texas business personal property rendition deadline.
Texas business personal property historical cost vs good-faith value
A source-record guide for Texas rendition cost support and owner value estimates.
Official sources for this guide
Last reviewed: .