If you own tangible personal property that is used to produce income, you must file a rendition with the Henderson County Appraisal District by April 15.
A rendition is a report that lists all the taxable property you owned or controlled on Jan. 1 of this year. Property includes inventory and equipment used by a business. Owners do not have to render exempt property, such as church property or an agriculture producer’s equipment used for farming.
You can also file a report of decreased value to notify the appraisal district of significant depreciation of your property.
For most property types, renditions must be filed after Jan. 1 and no later than April 15. Different deadlines apply in certain appraisal districts. A property owner may apply, in writing, for a mandatory extension to May 15.
A 10 percent to 50 percent penalty may be imposed if a rendition is filed late, incomplete or not at all. 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. The chief appraiser may also grant an additional 15 days after the postponed deadline, if necessary.
Renditions
NOTICE: The Henderson County Appraisal District is giving public notice of the capitalization rate to be used each year to appraise property receiving an exemption under Section11.1825 of the Property Tax Code for Organizations Constructing or Rehabilitating Low-Income Housing: Property Not Previously Exempt. 2023 Low Income Housing Apartment Capitalization Rate: 7.5 -10.5%