Special Inventory (V.I.T.)

The Texas Property Tax Code Sec. 23.121 (Dealers Motor Vehicle Inventory) requires that a dealer’s inventory is appraised based on the total sales of vehicles in the prior year. Dealers must file with the county appraisal district a Dealer’s Inventory Declaration form listing the total value of the inventory sold in the prior year. Also, the dealer must file with the county tax assessor/collector a monthly form called the Dealer’s Inventory Tax Statement listing the vehicles sold, and to prepay their property taxes for each vehicle.

Warning The Texas Property Tax Code Sec. 23.122 (Prepayment of taxes by certain tax payers) states that: 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 penalty and denial of all Title Transfer Transactions.


Office Hours: 8:00 AM to 4:30 PM

Closed from: 12:00 PM to 1:00 PM

If you are any of the following, you must submit the corresponding Inventory Tax Statement to our Special Inventory Tax Division on a monthly basis (CD available upon request):

Motor Vehicle Dealer – Inventory Tax Statement

Heavy Equipment Dealer – Inventory Tax Statement

Vessel and Outboard Dealer- Inventory Tax Statement

Retail Manufactured Housing Dealer- Inventory Tax Statement

For copies of the special inventory manuals, please visit

Dealer’s Motor Vehicle Inventory Declaration Form 50-244


*Note: If you are a new Dealer, please contact the Special Inventory Department upon notification of approval from the state to obtain more information on setting up your  Inventory Tax Account to:

Phone: (956) 544-0800 ext. 294 or 295
Fax: (956) 547-7050

Submit your questions to :


All new Dealers must submit a working business phone number & email to our Main Office.