Rendering allows property owners to record their opinion of their property’s value and ensures that the appraisal district sends them a notice before changing a value on their property. Owners do not have to render exempt property, such as church property or a farmer’s equipment used for farming.
The chief appraiser will impose a penalty of 10 percent of the total amount of the taxes on a person who fails to timely file a rendition statement.
If more than one appraisal district appraises a property, the property owner should render in each appraisal district office.
Property owners who need more time to file their renditions may file a written request with the chief appraiser on or before April 15 to receive an automatic extension to May 15 or the next business day if a weekend. The chief appraiser may also grant an additional 15 days after the May 15 deadline if necessary.
Jesse L. Bryan also reminds owners whose property was damaged by a storm, flood or fire last year that they may file a special decreased value report that could lower their final tax bills. Property owners have until April 15 to file the decreased value report, which indicates their property’s condition on Jan. 1, 2011.
Rendition forms and decreased value report forms are available from McMullen County Appraisal District or the Texas Comptroller’s office. The rendition forms ask the property owner’s name and address, general description of property by type or category and the property’s location. For property with an aggregate total of more than $20,000, the property owner also must provide a general estimate of the quantity of inventory and the owner’s good faith estimate of the property’s market value. The owner may provide the historical cost when new and the year the property was acquired rather than the good faith estimate.
For more information about rendering property, deadline extensions, penalties and rendition forms, taxpayers may contact the McMullen County Appraisal District at PO Box 37 in Tilden, Texas 78072, PH: 361-274-3638. More information is also available from the Comptroller’s Property Tax Assistance Division at (800) 252-9121, ext. 1, or by visiting the Comptroller’s Website at www.window.state.tx.us/taxinfo/proptax/.