TEXAS Taxable Personal Property

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State

Texas

Year

2017

Is Personal Property Taxed

Yes, but see explanation

Are Motor Vehicles Taxed

No, but see footnote

Is Inventory Taxed

Yes, but see footnote

Are Machinery and Equipment Taxed

Yes, but see footnote

How are Mobile Homes Taxed

Mobile home characteristics determine tax status

Mobile Home Characteristics

Mobile homes affixed to land not owned by the homeowner are taxed as personal property. Mobile homes affixed to land owned by the homeowner are taxed as real property.

Mobile Home Definition

"Mobile home" means a structure constructed before 15 June 1976; built on a permanent chassis; designed for use as a dwelling with or without a permanent foundation when the structure is connected to the required utilities; transportable in one or more sections; and in traveling mode, at least 8 body feet in width or at least 40 body feet in length or, when erected on site, at least 320 square feet; and includes the plumbing, heating, air conditioning, and electrical systems of the home. "Manufactured home" means a structure: (1) constructed on or after June 15, 1976, according to the rules of the United States Department of Housing and Urban Development; (2) built on a permanent chassis; (3) designed for use as a dwelling with or without a permanent foundation when the structure is connected to the required utilities; (4) transportable in one or more sections; and (5) in the traveling mode, at least eight body feet in width or at least 40 body feet in length or, when erected on site, at least 320 square feet, includes the plumbing, heating, air conditioning, and electrical systems of the home, and does not include a recreational vehicle.

Record ID

TX001_PP17

Footnotes

Freeport goods and goods in transit other than minerals, petroleum, or natural gas are exempt. Raw cocoa and green coffee held in Harris County is exempt.
Machinery and equipment is exempt to the extent its value is included in the appraised value of real property. The following are exempt: (1) farm and timber implements; (2) marine cargo used exclusively in international commerce; (3) marine or mobile oild drilling units are exempt when not stored and not in use; and (4) pollution control equipment.
Motor vehicles are generally subject to an annual registration tax. Leased vehicles for personal use are exempt, but may be subject to municipal property taxes at local option. Vehicles used to produce income are taxable except that one vehicle used jointly for business and personal use is exempt.
Non-income producing property (excluding manufactured homes), incoming producing property and mineral interests up to $500 in value, household supplies, and farm products, are exempt. Most intangible personal property is exempt. To promote economic development in the State, goods, wares, merchandise, other tangible personal property, and ores, other than oil, natural gas, and other petroleum products, are exempt from ad valorem taxation.

Sources

Tex. Tax Code § 11.01 ~ 11.02; Tex. Tax § 11.14 ~ 11.251 (in effect for 2017)
Tex. Tax Code § 11.251; Tex. Tax Code § 11.33; Tex Tax Code § 23.12 (in effect for 2017)
Tex. Tax Code Ann. § 11.161; Tex. Tax Code Ann. § 11.25; Tex. Tax Code Ann. § 11.271; Tex. Tax Code Ann. § 23.24 (in effect for 2017)
Tex. Tax Code § 11.432; Tex. Occ. Code § 1201.003 (in effect for 2017)
Tex. Tax Code § 11.252; Tex. Tax Code § 11.254 (in effect for 2017)

To reference this webpage/table, please use the following citation:

Significant Features of the Property Tax. https://www.lincolninst.edu/taxable-personal-property/texas-taxable-personal-property-texas-2017 Lincoln Institute of Land Policy and George Washington Institute of Public Policy. (TEXAS Taxable Personal Property; accessed: 09/28/2023 07:09:37 AM)

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