Texas HB 9 $125,000 Business Personal Property Exemption: Do You Still Have to Render? (2026)

01 / The direct answer

Tax Code § 11.145 · $125,000 per location · April 15. If your equipment, furniture and inventory at one location are worth $125,000 or less, file the short certification once; over that, file a full rendition every year. The exemption is applied automatically; no application.

Official source: https://capitol.texas.gov/tlodocs/89R/billtext/html/HB00009F.htm

Last reviewed: October 30, 2026

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02 / Follow the decisions

Start with the right question.

Location or taxing unit?

Income-producing tangible personal property receives $125,000 of appraised-value exemption per location in a taxing unit. Leased-equipment owners and property at locations the owner does not own or lease receive $125,000 per taxing unit instead (§ 11.145(d),(d-1),(e)).

Official source: https://capitol.texas.gov/tlodocs/89R/billtext/html/HB00009F.htm

Related businesses at one address?

Related business entities at the same physical address in a common business enterprise are aggregated and share one $125,000 (§ 11.145(a),(f)).

Official source: https://capitol.texas.gov/tlodocs/89R/billtext/html/HB00009F.htm

Does the certification continue?

The election lasts until ownership changes, the chief appraiser requires a rendition, or value exceeds the exemption.

Official source: https://capitol.texas.gov/tlodocs/89R/billtext/html/HB00009F.htm

03 / Before you proceed

Your preparation checklist

Identify equipment, furniture and inventory used to produce income.
Calculate value at each location, or in the taxing unit for leased/off-site property.
Combine related entities at the same address in a common business enterprise.
At $125,000 or less, file a rendition or report containing the reasonable-belief certification by April 15 to elect not to render.
Over the exemption, render all income-producing property in the district each year under Tax Code § 22.01(j-1),(j-2).
Postmark mailed renditions by April 15.
File again if ownership changes, value goes over, or the chief appraiser requires a rendition.

Common trap: Two LLCs at one address do not get two exemptions when they are related entities in a common business enterprise.

Common trap: Certification once is not forever: a sale of the business restarts it.

Official source: https://capitol.texas.gov/tlodocs/89R/billtext/html/HB00009F.htm

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What changed on Jan. 1, 2026?

HB 9 (89th Leg., R.S.) amended Tax Code § 11.145 from the old under-$2,500 exemption to $125,000. Voters approved it Nov. 4, 2025; it took effect Jan. 1, 2026.

04 / Your decision tool

Texas HB 9 $125,000 Business Personal Property Exemption checklist

0 of 7 complete

Identify equipment, furniture and inventory used to produce income.Calculate value at each location, or in the taxing unit for leased/off-site property.Combine related entities at the same address in a common business enterprise.At $125,000 or less, file a rendition or report containing the reasonable-belief certification by April 15 to elect not to render.Over the exemption, render all income-producing property in the district each year under Tax Code § 22.01(j-1),(j-2).Postmark mailed renditions by April 15.File again if ownership changes, value goes over, or the chief appraiser requires a rendition.

05 / Facts & fees

Keep the requirements separate.

Texas facts at verification date; confirm current requirements before filing.
Situation	What to file
One location, value ≤ $125,000, first year under HB 9	Rendition form with the certification box checked (one time)
Same, already certified, nothing changed	Nothing, unless the district asks
Value over $125,000 at any location	Full rendition of all property in the district, every year
Two related companies at one address	Combine values; one $125,000 between you
New owner bought the business	Certification resets; file again