Heavy Equipment Manual and Rules

BigPics_LonghornsDear Chief Appraisers and Tax Assessor-Collectors:

The Property Tax Assistance Division (PTAD) revised the Heavy Equipment Dealers’ Special Inventory Manual to modify the non-exclusive list of examples of equipment that may qualify as heavy equipment. Heavy equipment inventory must be identified locally according to the definition in Tax Code Section 23.1241(a)(6) and other statutory definitions of certain equipment, such as “portable drilling rigs” found in Tax Code Section 21.02(e). The manual also includes Form 50-265 Dealer’s Heavy Equipment Inventory Declaration and Form 50-266 Dealer’s Heavy Equipment Inventory Tax Statement as adopted by Comptroller Rule §9.4035 Special Types of Personal Property Inventory.

The adoption of Property Tax Administration Rule §9.4035 Special Types of Personal Property Inventory was published in the May 4, 2012, Texas Register and was effective on May 8, 2012.

Property Tax Administration Rule §9.4035 Request Form for Separate Taxation of Stockholders’ Interest in Cooperative Housing was published in the May 18, 2012, Texas Register. The comment period is 30 days from the date of publication of the proposal in the Texas Register.

Courtesy copies of the text of the rules are available at PTAD’s Property Tax Rules Web page. You may review proposals and adoptions, including preambles, as published in the Texas Register on the Texas Secretary of State’s website.

If you have any questions, please feel free to contact us via email or 1-800-252-9121. (Press 2 to access the menu; then press 1 to contact the Information Services Team.)


Deborah Cartwright
Property Tax Assistance Division