
Q. What is the rendition penalty?
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 and also prescribes the penalty for failure to comply.
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, to the Wilbarger County Appraisal District (Wilbarger CAD).
The rendition penalty is generally equal to 10% of the amount of property taxes ultimately imposed on the property.

Q. How do I pay the rendition penalty bill I have received?
The Wilbarger County Appraisal District (Wilbarger CAD) has contracted with the Wilbarger County Tax Office to collect rendition penalties.

Q. How do I protest my penalty (or get a waiver)?
The 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.
Your application letter must be received by the appraisal district within 30 days of the date you received your bill. Send a cover letter, a detailed explanation of the reason(s) for your failure to timely file, and a completed rendition form (or supporting statement, if the penalty relates to a supporting statement).
If the chief appraiser fails to approve your request for waiver, you may protest the decision to the appraisal review board.

Q. Can I send one check for my property tax and rendition penalty?
Yes, but Wilbarger County Tax Assessor Office now collects for all taxing entities. So mail your check to Chris L Quisenberry, Wilbarger County Tax Assessor-Collector PO Box 1984 Vernon, TX 76385.

Q. When is my rendition penalty bill due?
The bill is due upon receipt.

Q.What happens if I pay after the due date?
There is no additional penalty for late payment. However, collection action will be taken.

Q. If I do not pay, what happens?
You will be subject to civil action for collection in the courts.

Q. I want to protest the rendition penalty or request a waiver. How do I do this?
Contact the Wilbarger County Appraisal District at 940.553.1857.

Q. I filed all of my rendition paper work by the deadline. How do I get the penalty removed?
Contact the Wilbarger County Appraisal District at 940.553.1857.

Q. Who does this money go to?
The penalty is divided 20% to the appraisal district and 80% to the various taxing jurisdictions.


Q. Why are my taxes higher this year than in previous years?
Check your exemptions. If you were not granted the exemption allowed, contact Wilbarger CAD. The appraised value may be greater than in the previous year. If so, you will receive an explanation from the Wilbarger County Appraisal District for the increase. Also, the tax rate may have increased and if so, the amount of your tax could be more than the previous year. The breakdown of the tax rates of the various jurisdictions is shown on your tax statement. |
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