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                                                                                                                                                                Form 50-145
Rendition of Property Qualified for Allocation of Value
CONFIDENTIAL
                                                                                                                             ___________________________________
                                                                                                                             Tax Year
_________________________________________________________________________   ___________________________________
Appraisal District’s Name                                                                                                     Appraisal District Account Number (if known)
 
GENERAL INFORMATION: This form is to render tangible personal property qualified for allocation of value owned or managed and controlled as fiduciary on Jan. 1 of this year 
(Tax Code Section 22.01).
FILING INSTRUCTIONS: This document and all supporting documentation must be filed with the appraisal district office in the county in which the property is taxable. Do not 
file this document with the Texas Comptroller of Public Accounts.
SECTION 1: Property Owner Information

______________________________________________________________________________________________________________
Property Owner’s Name
______________________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
______________________________________________________    ______________________________________________________
Phone Number (area code and number)                                                       Email Address
Property owner is (check one):
  Individual               Corporation             Partnership     Trust       Association      Nonprofit Corporation                         Other: ________________________           
                                                                                                                 
SECTION 2: Party Filing Report
  Property Owner                                                     Secured Party
                                                                
  Employee of Property Owner (Tax Code 22.26(b))                     Fiduciary
                                                                
  Authorized Agent (Tax Code 22.26(b))                               Other  ________________________________________________________________
                                                                
  Employee of Property Owner on Behalf of Affiliated Entity of the Property Owner (Tax Code 22.26(b))

NOTE: When a corporation is required to file this report, an officer of the corporation or an employee or agent who has been designated in writing by the board of directors or by 
an authorized officer to sign on behalf of the corporation must sign the report (Tax Code Section 22.26(b)).

______________________________________________________    ______________________________________________________
Name of individual authorized to sign this report                                         Title or Position
______________________________________________________________________________________________________________
Mailing Address, City, State, ZIP Code
______________________________________________________    ______________________________________________________
Phone Number (area code and number)                                                       Email Address
 
Complete if applicable.
 By checking this box, I affirm that the information contained in the most recent rendition statement filed in  ___________  continues to be complete and accurate for the 
 current tax year.                                                                                                          (Prior Tax Year)
 
Are you a secured party with a security interest in the property subject to this rendition and with a historical cost new of more than $50,000  
as defined by Tax Code Section 22.01(c-1) and (c-2)? ................................................................................................                      Yes       No
                                                                                                                                                                                 
If yes, attach a document signed by the property owner indicating consent to file the rendition. Without the authorization, the rendition is not valid and cannot be processed.
SECTION 3: Complete Appropriate Schedule to Provide Property Information
Complete and attach the schedule indicated for the property type.
  commercial aircraft or fleet of commercial aircraft (not business aircraft) ...............   Schedule A-1

  vessel or fleet of vessels or other watercraft ..........................................   Schedule A-2

  motor vehicle or fleet or motor vehicles  .............................................   Schedule A-3

  business aircraft or fleet of business aircraft (not commercial aircraft). . . . . . . . . . . . . . . . . .   Schedule A-4

  equipment in interstate commerce not listed above ..................................   Schedule A-5


Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance Division              For additional copies, visit: comptroller.texas.gov/taxes/property-tax
                                                                                                                                                                50-145 • 10-19/12



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  Rendition of Property Qualified for Allocation of Value                                                                                             Form 50-145
  SECTION 4: Affirmation and Signature
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.

I, _____________________________________________________________________ , 
   Printed Name of Authorized Individual
swear or affirm that the information provided in this report is true and accurate to the best of my knowledge and belief.
NOTE: If the person filing and signing this report is not the property owner, an employee of the property owner, an employee of a property owner signing on behalf of an 
affiliated entity of the property owner or a secured party as defined by Tax Code Section 22.01, the signature below must be notarized.

          ______________________________________________________________________   _______________________________
         Signature of Authorized Individual                                                                                  Date
                                                      Subscribed and sworn before me this ____________ day of ___________________________,  20________.
                                                      ___________________________________________________________                          Notary Public, State of Texas

                                                               Important Information
GENERAL INFORMATION: This form is to render tangible personal property qualified          of taxes imposed on the property for the tax year of the statement or report, if a court 
for allocation of value owned or managed and controlled as fiduciary on Jan. 1 of         determines that:
this year (Tax Code Section 22.01). This report is confidential and not open to public        1.  a person filed a false statement or report with the intent to commit fraud or 
inspection; disclosure is permitted (Tax Code Section 22.27).                                 to evade the tax; or
FILING INSTRUCTIONS: This document and all supporting documentation must                      2.  for the purpose of affecting the course or outcome of an inspection, 
be filed with the appraisal district office in the county in which the property is tax-       investigation, determination, or  other  proceeding  before  the appraisal 
able. Do not file this document with the Texas Comptroller of Public Accounts.                district, a person:
Contact information for appraisal district offices may be found on the Comptroller’s            •  altered, destroyed or concealed any record, document or thing;
website.                                                                                        •  presented to the chief appraiser any altered or fraudulent record, 
DEADLINES: Rendition statements and property report deadlines depend on prop-                   document or thing; or
erty type. The statements and reports must be delivered to the chief appraiser after            •  otherwise engages in fraudulent conduct.
Jan. 1 and no later than the deadlines indicated below.                                   TERMINATED EXEMPTION: If an exemption terminates on a property, the person 
PENALTIES: Failure to timely file a required rendition statement or property report       who owns the property shall render for taxation 30 days from termination (Tax Code 
will incur a penalty of 10 percent of the total amount of taxes imposed on the property   22.02). If an exemption is denied on a property, within 30 days after the denial the 
for that year. An additional penalty will be incurred of 50 percent of the total amount   property shall be rendered (Tax Code 22.01(a)).

                    Rendition Statements and Reports                                Deadlines                 Allowed Extensions
                                            Property generally                      April 15  • May 15 upon written request
                                                                                              • Additional 15 days for good cause shown
          Property regulated by the Public Utility Commission 
          of Texas, the Railroad Commission of Texas, the federal                   April 30  • May 15 upon written request
          Surface Transportation Board or the Federal Energy                                  • Additional 15 days for good cause shown
          Regulatory Commission. Tax Code 22.23(d).

                                                      For additional copies, visit: comptroller.texas.gov/taxes/property-tax                                             Page 2



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Rendition of Property Qualified for Allocation of Value                                                                                                                                                                                                        Form 50-145

Schedule A-1: Description of Commercial Aircraft
Use this schedule for commercial aircraft. This does NOT include business aircraft (See Schedule A-4). A commercial aircraft means an instrumentality of air commerce that is:
• primarily engaged in the transportation of cargo, passengers or equipment for others for consideration;
• economically employed when it is moving from point to point as a means of transportation; and
• operated by a certificated air carrier.
A certificated air carrier is one engaged in interstate or intrastate commerce under authority of the U.S. Department of Transportation. A revenue departure is a departure made for the purpose of transporting cargo, passengers or 
equipment for others for consideration and for which the aircraft is economically employed as it moves from point to point.
Complete the tables (attach additional sheets as necessary) or a spreadsheet setting forth the required information. All such information must be separately identified in a manner that conforms to the column headers used in the tables or 
that is acceptable to the property owner and appraisal district.

                                                                                                                           Total Number of                                    Good Faith Estimate 
  Type, Make and Model of Item                                  I.D. Number Other Situs State(s)                           Revenue Departures    Texas Situs*                 of Market Value**   Original Cost**                                              Year Placed  
                                                                                                                           from Texas Airports                                (or)                (and)                                                        in Service
                                                                                                                           in the Preceding  Year

                                                                            Continue on additional sheets if needed
* Pursuant to Tax Code Section 21.05(d), the tax situs of commercial aircraft that land in Texas is to be designated as either the carrier’s principal office in Texas or that Texas airport from which the carrier has the highest number of Texas departures.
** Provide an amount for either the good faith estimate of market value, or an original cost and year placed in service. If you provide an original cost and year placed in service, you need not provide a good faith estimate of market value.

                                                                For additional copies, visit: comptroller.texas.gov/taxes/property-tax                                                                                                                         Page 3



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Rendition of Property Qualified for Allocation of Value                                                                                                                                                                                               Form 50-145

Schedule A-2: Description of Vessels or Other Watercraft
Use this schedule for vessels or other watercrafts used as an instrumentality of commerce and for special-purpose vessels or other watercrafts not used as an instrumentality. A vessel or other watercraft used as an instrumentality of 
commerce is primarily employed in the transportation of cargo, passengers or equipment, and economically employed when it is moving from point to point as a means of transportation. A special-purpose vessel or other watercraft 
not used as an instrumentality of commerce is a vessel or other watercraft that is:
• designed to be transient and customarily is moved from location to location on a more or less regular basis;
• economically employed when operated in a localized area or in a fixed place; and
• not primarily employed to transport cargo, passengers, and equipment but rather to perform some specialized function or operation not requiring constant movement from point to point.
Complete the tables (attach additional sheets as necessary) or a spreadsheet setting forth the required information. All such information must be separately identified in a manner that conforms to the column headers used in the tables or 
that is acceptable to the property owner and appraisal district.
        Make and Model of Vessel                                I.D. Number        Other Situs State(s)       Port Days in Other Port Days in Texas Texas Base                   Good Faith Estimate   Original Cost*                                 Year Placed  
                                                                                                              Situs States                          for this Vessel              of Market Value* (or)                                          (and) in Service

                                                                                   Continue on additional sheets if needed
* Provide an amount for either the good faith estimate of market value, or an original cost and year placed in service. If you provide an original cost and year placed in service, you need not provide a good faith estimate of market value.

                                                                For additional copies, visit: comptroller.texas.gov/taxes/property-tax                                                                                                                Page 4



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Rendition of Property Qualified for Allocation of Value                                                                                                                                                                                              Form 50-145

Schedule A-3: Description of Motor Vehicles
Use this schedule for motor vehicles used for a business purpose in Texas and another state or nation.
Complete the tables (attach additional sheets as necessary) or a spreadsheet setting forth the required information. All such information must be separately identified in a manner that conforms to the column headers used in the tables or 
that is acceptable to the property owner and appraisal district.
Make and Model of Vehicle                                       I.D. Number Other Situs State(s)      Miles Traveled in  Miles Traveled  Texas Base       Good Faith Estimate   Original Cost*                                                       Year Placed  
                                                                                                      Other Situs States in Texas        for this Vehicle of Market Value* (or)                                                                (and) in Service

                                                                            Continue on additional sheets if needed
* Provide an amount for either the good faith estimate of market value, or an original cost and year placed in service. If you provide an original cost and year placed in service, you need not provide a good faith estimate of market value.

                                                                For additional copies, visit: comptroller.texas.gov/taxes/property-tax                                                                                                               Page 5



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Rendition of Property Qualified for Allocation of Value                                                                                                                                                                                              Form 50-145

Schedule A-4: Description of Business Aircraft
Business aircraft is used for a business purpose of the owner, is taxable by a taxing unit and used continually outside Texas, whether regularly or irregularly. It does not include commercial aircraft.
Complete the tables (attach additional sheets as necessary) or a spreadsheet setting forth the required information. All such information must be separately identified in a manner that conforms to the column headers used in the tables or 
that is acceptable to the property owner and appraisal district.
                                                                                                 Total Number        Total Number  
  Type, Make and Model of Item                                  I.D. Number Other Situs State(s) of Departures from  of Departures from   Texas Situs Good Faith Estimate                                Original Cost*                              Year Placed  
                                                                                                 Texas Locations in  All Locations in the             of Market Value* (or)                                                                    (and) in Service
                                                                                                 the Preceeding Year Preceeding Year

                                                                            Continue on additional sheets if needed
* Provide an amount for either the good faith estimate of market value, or an original cost and year placed in service. If you provide an original cost and year placed in service, you need not provide a good faith estimate of market value.

                                                                For additional copies, visit: comptroller.texas.gov/taxes/property-tax                                                                                                               Page 6



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Rendition of Property Qualified for Allocation of Value                                                                                                                                                                                              Form 50-145

Schedule A-5: Description of Equipment in Interstate Commerce
Use this schedule for tangible personal property used for a business purpose in Texas and another state or nation. It may include but is not limited to rolling stock not owned or leased by a railroad, shipping containers, mobile construction 
or drilling equipment and mobile equipment of any other sort. The term does not include goods, wares, ores or merchandise held for sale or resale, stored, warehoused or in the process of assembly, manufacture or refinement on Jan. 1 
[Comptroller Rule 9.4033(a)(1)]. Do not use this schedule for commercial aircraft, vessels and other watercraft, motor vehicles, or business aircraft.
Complete the tables (attach additional sheets as necessary) or a spreadsheet setting forth the required information. All such information must be separately identified in a manner that conforms to the column headers used in the tables or 
that is acceptable to the property owner and appraisal district.
Type, Make and Model of Item                                    I.D. Number Other Situs State(s) Total Time in Other Total Time                       Texas Base         Good Faith Estimate   Original Cost*                                        Year Placed  
                                                                                                 Situs States        in Texas                         for this Equipment of Market Value* (or)                                                 (and) in Service

                                                                            Continue on additional sheets if needed
* Provide an amount for either the good faith estimate of market value, or an original cost and year placed in service. If you provide an original cost and year placed in service, you need not provide a good faith estimate of market value.

                                                                For additional copies, visit: comptroller.texas.gov/taxes/property-tax                                                                                                               Page 7






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