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      Skip Navigation LinksHome > Property Home > HCAD Rendition
Harris County Appraisal District 2004 Rendition Penalty


 Access Your HCAD Rendition Penalty Statement
 Pay Your HCAD Rendition Penalty

Chapter 22, Texas Tax Code, requires owners of business personal property to file a rendition describing the property with the chief appraiser by April 15.

The rendition penalty is a penalty created by the Texas Legislature on those businesses failing to file their business personal property rendition, or filing their rendition late, or file an incomplete rendition to the Harris County Appraisal District (HCAD).

The law also authorizes the chief appraiser to request a person who renders to provide a written supporting statement for the value stated in the rendition. Failure to timely return a supporting statement, if requested, is also cause for imposition of a penalty, which may be added in addition to the penalties described above. If a court determines a rendition is fraudulent, an additional penalty may be imposed.

The rendition penalty is generally equal to 10% of the amount of property taxes ultimately imposed on the property.

Waiver of Penalty

The tax office does not have the legal authority to waive or reduce the penalty. If you can provide evidence that you substantially complied with the rendition requirement or that your failure to comply was due to circumstances beyond your control, you can apply to the chief appraiser for a waiver. Lack of knowledge or forgetting the deadline will not be considered as a basis for a waiver. Your application letter must be received by the appraisal district within 30 days of the date you receive your bill. Send a cover letter, a detailed explanation of the reason(s) for your failure to timely file, and a completed rendition form (or supporting statement, if the penalty relates to a supporting statement) to the appropriate address below:

Property located in Harris County that is in Katy or Waller ISD, the City of Katy, and/or the City of Waller:
Waller County Appraisal District
Attn: Penalty Waiver
Box 159
Katy, Texas 77492-0159

All other property:

Harris County Appraisal District
Attn: Penalty Waiver
P.O. Box 922007
Houston, TX 77292-2007

If the chief appraiser fails to approve your request for waiver, you may protest the decision to the appraisal review board.

To view the HCAD Rendition Penalty most frequently asked questions with their answers, click on the Frequently Asked Questions link.

Pay Your HCAD Rendition Penalty Online

HCAD Rendition Penalty Statements can be paid online at any time from any place in the world, seven days a week.

For credit card payments, taxpayers should have the following information available for seamless service online:

  • HCAD Rendition penalty account number
  • Credit card number (Visa, for the first time, American Express, Discover, Visa, and MasterCard are accepted.)

A non-refundable surcharge of 2.15% will be added to each transaction paid by credit card.
* Visa debit cards will be charged a flat fee of $3.95.


For e-Check payments, taxpayers should have the following information available:

  • HCAD Rendition penalty account number
  • Your driver’s license number
  • Your bank’s ABA routing number
  • Your checking account number
  • Your check number

There is a $30 administrative charge for e-Check paymenst dishonored by your financial institution.

Access Your HCAD Rendition Penalty Statement