Tax Office

400 North San Jacinto, Conroe, Texas  77301

Phone: 936-539-7897

J.R. Moore, Jr. Tax Assessor-Collector

Rendition Penalty Information

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 of each year.

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 Montgomery Central Appraisal District.

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 equal to 10% of the amount of property taxes imposed on the property.

Waiver of Penalty

The Montgomery County 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. Please contact the Montgomery Central Appraisal District for assistance and questions on the rendition penalty.