2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 21 - Taxable Situs › Section 21.02. Tangible Personal Property Generally

Sec. 21.02.  TANGIBLE PERSONAL PROPERTY GENERALLY.  (a)  Except as provided by Subsections (b) and (e) and by Sections 21.021, 21.04, and 21.05, tangible personal property is taxable by a taxing unit if:
(1)  it is located in the unit on January 1 for more than a temporary period;
(2)  it normally is located in the unit, even though it is outside the unit on January 1, if it is outside the unit only temporarily;
(3)  it normally is returned to the unit between uses elsewhere and is not located in any one place for more than a temporary period;  or
(4)  the owner resides (for property not used for business purposes) or maintains the owner's principal place of business in this state (for property used for business purposes) in the unit and the property is taxable in this state but does not have a taxable situs pursuant to Subdivisions (1) through (3) of this subsection.
(b)  Tangible personal property having taxable situs at the same location as real property detached from a school district and annexed by another school district under Chapter 49, Education Code, is taxable in the tax year in which the detachment and annexation occurs by the same school district by which the real property is taxable in that tax year under Chapter 49, Education Code.  For purposes of this subsection and Chapter 49, Education Code, tangible personal property has taxable situs at the same location as real property detached and annexed under Chapter 49, Education Code, if the detachment and annexation of the real property, had it occurred before January 1 of the tax year, would have changed the taxable situs of the tangible personal property determined as provided by Subsection (a) from the school district from which the real property was detached to the school district to which the real property was annexed.
(c)  Tangible personal property has taxable situs in a school district that is the result of a consolidation under Chapter 49, Education Code, in the year in which the consolidation occurs if the property would have had taxable situs in the consolidated district in that year had the consolidation occurred before January 1 of that year.
(d)  A motor vehicle does not have taxable situs in a taxing unit under Subsection (a)(1) if, on January 1, the vehicle:
(1)  has been located for less than 60 days at a place of business of a person who holds a wholesale motor vehicle auction general distinguishing number issued by the Texas Department of Motor Vehicles under Chapter 503, Transportation Code, for that place of business; and
(2)  is offered for resale.
(e)  In this subsection, "portable drilling rig" includes equipment associated with the drilling rig.  A portable drilling rig designed for land-based oil or gas drilling or exploration operations is taxable by each taxing unit in which the rig is located on January 1 if the rig was located in the appraisal district that appraises property for the unit for the preceding 365 consecutive days.  If the drilling rig was not located in the appraisal district where it is located on January 1 for the preceding 365 days, it is taxable by each taxing unit in which the owner's principal place of business in this state is located on January 1, unless the owner renders the rig under Chapter 22 to the appraisal district in which the rig is located on January 1, in which event the rig is taxable by each taxing unit in which the rig is located on January 1.  If an owner elects to render any portable drilling rig to the appraisal district in which the rig is located on January 1 when the rig otherwise would be taxable at the owner's principal place of business in this state, all the owner's portable drilling rigs are taxable by the taxing units in which each rig is located on January 1.  Notwithstanding any other provision of this subsection, if the owner of a portable drilling rig does not have a place of business in this state, the rig is taxable by each taxing unit in which the rig is located on January 1.
Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1908, ch. 353, Sec. 2, eff. Jan. 1, 1984;  Acts 1989, 71st Leg., ch. 534, Sec. 5, eff. Aug. 28, 1989;  Acts 1993, 73rd Leg., ch. 347, Sec. 4.11, eff. May 31, 1993;  Acts 1997, 75th Leg., ch. 165, Sec. 6.75, eff. Sept. 1, 1997.
Amended by:
Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 8, eff. September 1, 2005.
Acts 2006, 79th Leg., 3rd C.S., Ch. 1 (H.B. 3), Sec. 1(a), eff. January 1, 2007.
Acts 2007, 80th Leg., R.S., Ch. 911 (H.B. 2982), Sec. 1(a), eff. January 1, 2008.
Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.01, eff. September 1, 2009.
Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.090, eff. September 1, 2019.