Ann Harris Bennett
Harris County Tax Assessor-Collector & Voter Registrar

Special Inventory Tax

Overview

The Texas Property Tax Code requires that all licensed retail Dealers must file the original Monthly Inventory Tax Statement with the Harris County Tax Office along with the payment (if applicable) and a copy with the Harris Central Appraisal District. The dealers must also file the original Dealer's Inventory Declaration with the Harris Central Appraisal District and a copy with the Harris County Tax Office. If you do not have any sales please write “No Sales” or a zero on your form(s).

To report and pay the Harris County Special Inventory Taxes – click the link below.

Need to Register? Requesting Access to Report Online?

Complete and return this Dealer Information Form to SITDept@hctx.net to register and establish your access to the Harris County Tax Office Special Inventory Dealer Portal site.

Summary of the typical Special Inventory Tax Process:

  • The Dealer obtains operating license(s) from the regulatory state agencies (Texas Department of Motor Vehicles (TXDMV), Texas Parks & Wildlife, Texas Department of Housing and Community Affairs – Manufactured Housing Division)
  • The Dealer obtains an account number from the Harris Central Appraisal District
  • The Dealer must file a Monthly Inventory Tax Statement and Declaration to the Harris County Tax Office and Harris Central Appraisal District:

    Harris County Tax Assessor-Collector’s Office
    PO Box 3486
    Houston, TX 77253-3486

    AND

    Harris Central Appraisal District
    Dealer Inventory Section
    PO Box 922015
    Houston, TX 77292-2015

  • The Dealer submits payment to the Tax Office (when applicable).
  • The Tax Office will disburse funds paid to the assigned taxing jurisdictions.
  • If there is a shortage on the account, the Dealer will receive a tax statement for the difference in February of the following year.

For additional information and forms relating to the Special Inventory Tax Accounts, please click the tabs on the side of this webpage, or visit the Texas Comptroller’s website and the Harris Central Appraisal District webpage.


New Owners: If you have not been assigned an account number from the Harris Central Appraisal District, please write your dealer number and “New Account” on your form in the field marked “Appraisal District Account Number”.

Important: According to the Texas Property Tax Code Sec. 23.122, a dealer who fails to file their monthly vehicle inventory report with the Tax Assessor-Collector’s Office may be subject to a $500.00 fine as well as other applicable penalties.

The Benefits of Filing Online

Why should I file online?

  • Easy Access: You can access and print copies of your Monthly Statements at any time if filed online.
  • Receipt: You will receive an electronic receipt and proof of payment on the same day.
  • Open Anytime: You can file and make payments online, even after the branch office is closed for the day.
  • Easy Payment: There are multiple forms of payments accepted for online filing, such as major credit cards, debit cards and E-Checks. E-checks are free, without any convenience charge.
  • Convenient: Filing twelve months online can assist with filing the Annual Declaration.

If you need help with filing online, please click on the blue tab “How to File Online”.

Frequently asked questions about the Special Inventory Tax (SIT) Portal for Monthly Inventory Tax Statements and Annual Declarations

  • Question: Will I receive receipt for filing online?
    Answer: Yes, you will receive the first receipt upon submitting the Monthly Statement or Declaration. If a payment was made, you will then receive another emailed receipt for this transaction.
    • The first receipt will acknowledge receipt of the Monthly Statement or Declaration
    • The second receipt will acknowledge the receipt of payment (If a payment was submitted).
  • Question: Can I file and make my payment online for free?
    Answer: Yes, if you use E-Check; there is no convenience fee for the use of E-Check.
  • Question: Can I pay using a debit or credit card?
    Answer: Yes, American Express, Discover, MasterCard and VISA credit cards and VISA and MasterCard debit cards are accepted. Please keep in mind: “All cards transactions have an added 2.35% ($1.00 minimum) non-refundable convenience fee.”
  • Question: Can I create an online account to see if my mailed copy has been processed?
    Answer: Yes, you can use the portal to check on the processing status if you have submitted the mailed-in Monthly Statements.
  • Question: If I file online will The Harris County Tax Office send a copy to the Harris Central Appraisal District?
    Answer: No. You must continue to mail a copy of your Monthly Statement and/ or Declaration to the Harris Central Appraisal District.

    Please keep in mind, if filed through the Tax Office portal, you can print copies of those documents and mail them to the Harris Central Appraisal District (HCAD). HCAD mailing address is:

    Harris Central Appraisal District
    Dealer Inventory Section
    PO Box 922015
    Houston, TX 77292-2015

    If you have any questions, please feel free to contact The Special Inventory Tax Department at 713-274-8550 .

    Thank you in advance for your cooperation and participation to this upgrade in service.

SIT User's Manual

Before using the Special Inventory Tax Portal, please read the user’s manual to gain an overview of the flow of the online process. The format of the SIT user’s manual is divided into four step-by-step instructions. Click on each of the title tabs below to understand more about each process.

Start by registering the dealer. Use the Dealer Information Form to register the dealer account.

Reporting of vehicle inventory sales can be entered individually or by importing the sales information using the pre-formatted templates.

Instructions for Importing File

Select the template for your business.
Motor Vehicle Dealer Template
Heavy Equipment Dealer Template
Manufactured Housing Dealer Template
Vessels & Outboard Dealer Template

The Dealer’s monthly statement can be submitted online to the Harris County Tax Office. Remember to print and mail the Dealer’s Statement to the Harris Central Appraisal District after filing it with the Tax Office.
If paying by mail, print the payment coupon and attach it to your check. For online payment, follow procedures to submit your payment.

Special Inventory Tax (Dealer) Forms

The Texas Property Tax Code requires that all licensed retail Dealers must file the original Monthly Inventory Tax Statement with the Harris County Tax Office along with the payment (if applicable) and a copy with the Harris Central Appraisal District. The dealers must also file the original Dealer's Inventory Declaration with the Harris Central Appraisal District and a copy with the Harris County Tax Office. If you do not have any sales please write “No Sales” or a zero on your form(s).

The forms below are from the Texas Comptroller’s Office and the Harris Central Appraisal District.

Motor Vehicle

23-121Motor Vehicle Inventory Declaration
23-122Motor Vehicle Inventory Tax Statement

Heavy Equipment

23-1241Heavy Equipment Inventory Declaration
23-1242Heavy Equipment Inventory Tax Statement

Manufactured Housing

23-127Retail Manufactured Housing Inventory Declaration
23-128Retail Manufactured Housing Inventory Tax Statement

Vessels & Outboard Motor

23-12DVessel, Trailer and Outboard Motor Inventory Declaration
23-12EVessel, Trailer and Outboard Motor Inventory Tax Statement

Application for Waiver of SIT Penalty

SIT WaiverApplication for Waiver of Special Inventory Tax (SIT) Penalty

Report Online

According to the Texas Property Tax Code Sec. 23.122, a dealer who fails to file their monthly vehicle inventory report with the Tax Assessor-Collector’s Office may be subject to a $500.00 fine as well as other applicable penalties.

In addition to other penalties provided by law, a dealer who fails to file or timely file a required declaration must forfeit a penalty of $1,000 for each month or part of a month in which a declaration is not filed or timely filed after it is due to the Harris Central Appraisal District.

Review the SIT User’s Manual for guidance and detailed instructions to help you navigate through the Portal.

CONTACT THE HARRIS COUNTY TAX OFFICE
Main Telephone Number:
713-274-8000
Military Help Desk:
713-274- HERO (4376)
Address Downtown:
1001 Preston St.
Houston Texas 77002
Hours:
Downtown and Branch Offices normal hours:
Monday - Friday, 8:00 AM through 4:30 PM
Location of Branch Offices:
All branch locations can be found on our homepage
Customer Service E-mail Address:
tax.office@hctx.net (Property tax questions only)
Automobile Title/License:
Ann Harris Bennett Tax Assessor-Collector
P.O. Box 4089 Houston, Texas 77210-4089
Autotdmv@hctx.net
Property Tax Payments:
Ann Harris Bennett Tax Assessor-Collector
P.O. Box 4622 Houston, Texas 77210-4622
Harris County Holiday Schedule
Property Tax Correspondence:
Ann Harris Bennett Tax Assessor-Collector
P.O. Box 4663 Houston, Texas 77210-4663

Open Government

In our commitment to open government, we invite open records requests in writing. Click here to access an Open Records Request form.
Once you have completed the form listing the requested information, you may mail it to:
Harris County Tax Office,
P.O. Box 2109.
Houston, Texas 77210-2109.

Please do not include open records requests with any other Tax Office correspondence.