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Welcome to the Dallas County Tax Office.
John R. Ames, Dallas County Tax Assessor/Collector Dallas County Tax Office
Tax Assessor/Collector
Special Inventory FAQs
500 Elm Street, Records Building, Dallas, TX 75202
214-653-7811 Fax 214-653-7887
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The Senate Bill 878, effective January 1st, 1994, was enacted by the 73rd Texas Legislature changing how a county appraisal district (CAD) appraises motor vehicle inventory for property tax purposes and how dealers pay their property taxes on this inventory. Below are listed the most frequently asked questions and answers:

Is special inventory taxable in the county where the vehicle is purchased or registered?
If a dealer both leases and sells motor vehicles, how does the dealer report the leased vehicles?
Are all trailers or semi-trailers considered special inventory?
Can a dealer protest the value or inclusion of special vehicle inventory on the appraisal roll to the appraisal review board?
Are the special inventory Declaration or monthly Tax Statement confidential?
What is the special inventory Declaration based on?
When must the dealer file the Declaration? If the dealer files the declaration after the deadline, is the dealer automatically penalized?
When must the dealer file the monthly Tax Statement? If the dealer files the monthly Tax Statement after the deadline, is the dealer automatically penalized?
What does the county collector do with fines collected by the county attorney?
Is the dealer required to use the special inventory forms adopted by the Comptroller?
Must a dealer file a monthly Tax Statement if there were no sales in the prior month?
When does the county collector pay the dealer's property tax bills on special inventory from the dealer's escrow account?
On January 10th, the dealer files the December tax statement with the last prepayment for the year. What does the county collector do if the escrow account is not enough to cover the total taxes due?
If the dealer escrow account does not cover the full tax bill, when does the tax still due become delinquent?
What happens if the dealer has more prepayment money in the escrow account for the special inventory than the tax bill for that year? Does the dealer receive a refund or a credit to next year's taxes?
What happens if there is an even trade between the dealer and a company or individual without a GDN?