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Texas BPP rendition deadline 2027: dates, extensions and penalties

Texas business personal property renditions for 2027 are due April 15. Here is what is due, how to get more time, what a late filing costs, and what changed with the new $125,000 exemption.

Reserve Tax AINovember 5, 20266 min read
Key dates for the 2027 tax year
  • January 1, 2027: the date your property is valued. Report what you owned and where it sat on this day.
  • April 15, 2027: renditions due to each appraisal district.
  • May 15, 2027: extended due date, if you ask in writing before April 15.
  • Up to 15 more days: a further extension the chief appraiser may grant for good cause, also requested in writing.

What a rendition is

A rendition is the annual report you file with the appraisal district listing the business personal property you own or control in that county: furniture, fixtures, machinery, equipment, computers and inventory. Each county appraisal district uses it to set the value it taxes, so a rendition that still lists equipment you got rid of years ago means you keep paying tax on it.

Texas values personal property as of January 1. You file one rendition per account, which in practice usually means one per location in each county.

The deadline and how to get more time

Under Texas Tax Code section 22.23, renditions are due no later than April 15. If you send a written request before then, the chief appraiser must extend your deadline to May 15. On top of that, the chief appraiser may grant an additional 15 days if you show good cause in writing.

Most appraisal districts publish their own extension request form, and many accept it by email or through an online portal. The request has to arrive before the deadline it extends. A request sent after April 15 does not count.

Property owners regulated by the Public Utility Commission, the Railroad Commission, the federal Surface Transportation Board or FERC have a later base deadline of April 30, with the same extension rules.

If you claim the Freeport exemption or need an allocation for property that moves between states, those applications are normally due with the rendition. A 2025 law (SB 1352) extends those deadlines to May 15 when your rendition extension is granted.

What a late or missing rendition costs

If you file late or not at all, the appraisal district can add a penalty of 10% of the taxes ultimately imposed on that property. If the district finds you knowingly reported false information, the penalty can rise to 50%.

The chief appraiser can waive the 10% penalty if you show good cause, such as a serious illness, a disaster or other circumstances outside your control. Waivers are decided case by case, so it is far cheaper to file on time than to argue afterward.

A missed rendition has a second cost that is easy to overlook: without your report, the district estimates your value itself, usually from last year’s figures or industry averages. That estimate rarely goes down.

What changed: the $125,000 exemption

Starting with the 2026 tax year, Texas exempts up to $125,000 of income-producing personal property at each separate location in a taxing unit (House Bill 9, approved by voters in November 2025). It replaced the old $2,500 threshold.

If you reasonably believe a location is worth less than $125,000, you no longer have to file a full rendition for it. You do still have to file a short certification saying so. That election stays in place until ownership changes, and the chief appraiser can still ask for a full rendition. We cover the details in our guide to the $125,000 exemption.

A simple checklist for April 15

  1. List every Texas location and the appraisal district account number for each.
  2. Pull your fixed asset register as of December 31 and remove anything sold, scrapped, replaced or returned to a lessor. These are the ghost assets that inflate your bill.
  3. Split out items that are real property, such as built-in walk-in coolers or HVAC, which are taxed with the building.
  4. Decide which locations fall under $125,000 and file the certification for those.
  5. Request a May 15 extension in writing for anything that will not be ready by April 15.
  6. File, save the confirmation and calendar the value notice, which usually arrives in the spring. Protest deadlines run from that notice.

How Reserve handles it

Reserve’s agentic AI, Levy, reads last year’s notice, cleans the register, applies the $125,000 exemption location by location and prepares each rendition. A Reserve Tax Group professional reviews it, you approve it, and Reserve Tax Group files it as your agent. See Levy prepare a Texas return.

Sources

This article is general information, not tax or legal advice. Rules and deadlines change and vary by county. Check with the appraisal district or assessor, or ask us, before you file.

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