Appraisal News
New Rules for Business Personal Property
New Rules for Business Property Renditions
Beginning, January 1st, 2026, a person is entitled to an exemption of $125,000
of the appraised value of the tangible personal property the person owns that
is held or used for the production of income.
If the value of your property is over $125,000, the exemption will apply to the
first $125,000 and the remaining value will be taxed at market value.
If you do not file your rendition by the April 15th, 2026, deadline you will not
be eligible for the $125,000 exemption, and a 10% penalty of the total
amount of taxes will be imposed.
You must render all tangible personal property used for your business.
You Must file a Rendition Statement that certifies that you reasonably believe
that the value of your property is not more than $125,000. You may use
section 5 on your Rendition form to make this certification.
If you make this election, you will not be required to file a rendition in
subsequent tax years unless the value of your property is over $125,000 or the
Chief Appraiser requires that you file a rendition.
Procedures for Electronic Communications
(Tax Code §1.085 – Electronic Delivery of Communication)
Purpose
These procedures explain how property owners and authorized representatives may elect to
exchange official property tax communications electronically with the Polk Central Appraisal
District (PCAD) in compliance with Texas Tax Code §1.085(a-6).
How to Elect Electronic Communications
OPTION 1: Create an Online Account
Property owners and authorized representatives may create an online account through the Polk
County Appraisal District secure portal at https://portal.polkcad.org/. Once an online account is
created, users may add and manage multiple property accounts under a single profile.
Select Electronic Communication Within the Portal
Once the account is created and properties are added, users must follow the portal instructions to
select electronic communications. Electronic delivery will not begin until this step is completed.
OPTION 2: Submit the Electronic Communication Election (Form 50-843) to
Texas law requires that an election to exchange electronic communications be made in writing
using the Comptroller-prescribed Form 50-843. The election remains in effect until rescinded in
writing. A separate form must be submitted to each tax official.
Follow-Up After Submitting Form 50-843
After the district receives the completed form, staff will contact the requestor with instructions to
create and a link to an online portal account. An online account is required before electronic
delivery can begin.
Select Electronic Communication Within the Portal
Once the account is created and properties are added, users must follow the portal instructions to
select electronic communications. Electronic delivery will not begin until this step is completed.
No Fees
No fee is charged to accept communications delivered electronically.
2026 Freeze
Temporary Exemption for Disaster Damage
As of January 25th, the 2026 winter storm has been declared a disaster. If your property has sustained damages, you may qualify for a temporary disaster exemption for your 2026 property taxes. The deadline to file is May 8th of 2026. Please use the link below to apply.
2025-2026 Appraisal Field Work
It’s the time of year again when our Appraisers are out in the field collecting and updating data. Field work will be ongoing through April of 2025. Field work and data collections are a very important part of the appraisal process. The District conducts Field appraisals each year following general process guidelines established by internal procedures and based on accepted industry standards.
The purpose of field work is to ensure that not only new property is accounted for but also existing property is updated thus insuring that our appraisals are as accurate as possible. The Appraisal District is required to visit all residential real property within the county every three years.
Please be assured that your confidence and your right to privacy are something we take very seriously. Our Appraisers are required to be courteous and professional at all times. All of our Appraisers wear shirts that have the Polk Central Appraisal District seal clearly displayed. In addition they are required to display their ID cards at all times along with having in their possession their TDLR (Texas Department of Licensing) cards. If you ever have any questions or concerns regarding an appraiser that is conducting a site visit you should contact our office at 936-327-2174
As part of the scope of work the field appraiser must measure and photograph all structures. With the consent of the property owner access to the property will help to insure an accurate appraisal.
Residential Properties are ONLY appraised from the outside unless a request is received by the property owner. If you feel that there are inaccuracies with you current property information or if you have added or removed a structure and would like an appraiser to re-visit your property please contact our office to schedule an appointment.
