Agriculture
Application Submission Period
2025 Ag applications can be submitted January 1, 2025 – April 30, 2025.
New owners of property already in Ag will receive an Ag application in January 2025.
Late ag applications can be submitted up to July 2025 when the ARB approves the 2025 appraisal Roll. Accounts that submit late ag application what are approved are subject to a 10% penalty on the 2025 tax bills that go out in October 2025.
Ag Applications
Ag applications are available on our Forms page, under “Special Appraisal”.
Business Personal Property (BPP)
2025 BPP Depreciation Schedule
What is Business Personal Property?
Business owners are required by State law to render business personal property that is used in a business or used to produce income.
This property includes furniture and fixtures, equipment, machinery, computers, inventory held for sale or rental, raw materials, finished goods, and work in progress.
You are not required to render intangible personal property (property that can be owned but does not have a physical form) such as cash, accounts receivable, goodwill, application computer software, and similar items.
When is the Rendition Submission Period?
2025 BPP Renditions can be submitted January 1, 2025 – April 15, 2025.
A BPP Rendition Extension Request can be submitted January 1, 2025 – April 15, 2025.
Failure to Render
Accounts that fail to submit a BPP Rendition or submit a late BPP Rendition are subject to a 10% penalty that is added to the tax bill that the Tax Office mails out in October.
Property Improvement Districts (PIDs)
Public Improvement Districts (PIDs) are not taxing units and their assessments are not taxes.
PIDs are defined geographical areas established to provide specific types of improvements or maintenance, which are financed by an assessment added to the tax bills of property owners within the area.
PIDs provide the city with a development tool that allocates costs according to the benefits received. A PID can provide funding for supplemental services and improvements that meet the needs of the community, that could not otherwise be constructed or provided.
Chapter 372 of the Texas Local Government Code authorizes the creation of PIDs by cities. The owners of the properties in the defined PID area can request the City to form a PID through a petition, which may include the establishment of an Advisory Body. Once an Advisory Body is established, the property owners within the PID have control over the types of improvements, level of maintenance, and amount of assessments to be levied against the property owners.
Tax Bills
Penalties & Interest (P&I)
JCAD has no authority to waive P&I. The Tax Office has procedures to determine P&I qualification.