The Texas Property Tax Code requires that all licensed retail Dealers must file the original Monthly Inventory Tax Statement with the Harris County Tax Office along with the payment (if applicable) and a copy with the Harris County Appraisal District. The dealers must also file the original Dealer's Inventory Declaration with the Harris County Appraisal District and a copy with the Harris County Tax Office. If you do not have any sales please write “No Sales” or a zero on your form(s).
To report and pay the Harris County Special Inventory Taxes – click the link below.
Need to Register? Requesting Access to Report Online?
Complete and return this
Dealer Information Form to to register and establish your access to the Harris County Tax Office Special Inventory Dealer Portal site. SITDept@hctx.net
Summary of the typical Special Inventory Tax Process:
For additional information and forms relating to the Special Inventory Tax Accounts, please click the tabs on the side of this webpage, or visit the Texas Comptroller’s website and the Harris County Appraisal District webpage.
New Owners: If you have not been assigned an account number from the Harris County Appraisal District, please write your dealer number and “New Account” on your form in the field marked “Appraisal District Account Number”.
Important: According to the Texas Property Tax Code Sec. 23.122, a dealer who fails to file their monthly vehicle inventory report with the Tax Assessor-Collector’s Office may be subject to a $500.00 fine as well as other applicable penalties.
In addition to other penalties provided by law, a dealer who fails to file or timely file a required declaration must forfeit a penalty of $1,000 for each month or part of a month in which a declaration is not filed or timely filed after it is due to the Harris County Appraisal District.