Dealer Special Inventory Tax

SPECIAL INVENTORY TAX

The Texas Property Tax Code requires that all licensed retail Dealers must file the original Monthly Inventory Tax Statement with the Fort Bend County Tax Office along with the payment (if applicable) and a copy with the Fort Bend Central Appraisal District. The dealers must also file the original Dealer's Inventory Declaration with the Fort Bend Central Appraisal District and a copy with the Fort Bend 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 Fort Bend County Special Inventory Taxes – click the link below.

Report Online

Summary of the typical Special Inventory Tax Process:

1. 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)
2. The Dealer obtains an account number from the Fort Bend Appraisal District
3. The Dealer must file a Monthly Inventory Tax Statement and Declaration to the Fort Bend County Tax Office and Fort Bend Appraisal District:
   1. Fort Bend County Tax Assessor-Collector’s Office
      1317 Eugene Heimann Circle
      Richmond, TX 77469
      
      AND
       
   2. Fort Bend Central Appraisal District
      Dealer Inventory Section
      2801 B F Terry Blvd
      Rosenberg, TX 77471-5600
4. The Dealer submits payment to the Tax Office (when applicable).
5. The Tax Office will disburse funds paid to the assigned taxing jurisdictions.
6. If there is a shortage on the account, the Dealer will receive a tax statement for the difference in February of the following year.
   1. 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 Fort Bend Central Appraisal District webpage.
   2. New Owners: If you have not been assigned an account number from the Fort Bend Central Appraisal District, please write your dealer number and “New Account” on your form in the field marked “Appraisal District Account Number”.
   3. 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.
   4. 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 Fort Bend Appraisal District.

Templates are available per dealer type, if you would like to upload your sales information to the Portal.

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 credit card?
  • Answer: Yes, American Express, Discover, MasterCard and VISA credit cards. Please keep in mind: “All cards transactions have an added 2.09% non-refundable convenience fee.”
• Question: If I file online will The Fort Bend County Tax Office send a copy to the Fort Central Bend Appraisal District?
  • Answer: No. You must continue to mail a copy of your Monthly Statement and/ or Declaration to the Fort Bend 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 Fort Bend Central Appraisal District (FBCAD). FBCAD  mailing address is:

Fort Bend Central Appraisal District
Dealer Inventory Section
2801 B F Terry Blvd
Rosenberg, TX 77471-5600