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.
Harris County Tax Assessor-Collector’s Office
PO Box 3486
Houston, TX 77253-3486
Harris Central Appraisal District
Dealer Inventory Section
PO Box 922015
Houston, TX 77292-2015
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.
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 .
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.
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).
23-121 | Motor Vehicle Inventory Declaration |
23-122 | Motor Vehicle Inventory Tax Statement |
23-1241 | Heavy Equipment Inventory Declaration |
23-1242 | Heavy Equipment Inventory Tax Statement |
23-127 | Retail Manufactured Housing Inventory Declaration |
23-128 | Retail Manufactured Housing Inventory Tax Statement |
23-12D | Vessel, Trailer and Outboard Motor Inventory Declaration |
23-12E | Vessel, Trailer and Outboard Motor Inventory Tax Statement |
SIT Waiver | Application for Waiver of Special Inventory Tax (SIT) Penalty |
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.