Cities That Tax Leased Autos Used for Personal Use, as Reported in 2011
Motor vehicles leased for personal use after January 2, 2001 may be exempt from property taxes. Tax Code Section 11.252 defines these vehicles as passenger cars or trucks with a shipping weight of less than 9,000 pounds. The law defines “personal use” as using the vehicle more than 50 percent of its mileage for activities that do not involve the production of income.
A city, however, may continue to tax personal leased vehicles, if the city adopted an ordinance to do so before January 1, 2002. In 2011, 72 cities chose to continue taxing all leased vehicles, both personal and business. Those cities, as reported by their county appraisal districts and in order by appraisal district name, include:
Cities That Tax Leased Autos Used For Personal Use
| CAD # | County Appraisal District | # of Cities | City Taxing Leased Personal Autos |
|---|---|---|---|
| 005 | Archer CAD | 1 | Megargel |
| 006 | Armstrong CAD | 1 | Claude |
| 015 | Bexar CAD | 1 | San Antonio |
| 023 | Briscoe CAD | 1 | Quitaque |
| 033 | Carson CAD | 1 | Panhandle |
| 035 | Castro CAD | 1 | Hart Nazareth |
| 043 | Collin CAD | 3 | Frisco Prosper Richardson (Part also in Dallas CAD) Wylie |
| 045 | Colorado CAD | 1 | Columbus |
| 051 | Cottle CAD | 1 | Paducah |
| 056 | Dallam CAD | 2 | Dalhart Texline |
| 057 | Dallas CAD | 8 | Addison Carrolton Cedar Hill De Soto Garland Lancaster Mesquite Richardson (Part also in Collin CAD) |
| 061 | Denton CAD | 7 | Argyle Justin Lake Dallas Pilot Point |
| 065 | Donley CAD | 1 | Clarendon |
| 067 | Eastland CAD | 1 | Cisco |
| 070 | Ellis CAD | 1 | Ennis |
| 071 | El Paso CAD | 4 | Anthony El Paso Horizon Socorro |
| 079 | Fort Bend CAD | 3 | Meadows Place Richmond Rosenberg |
| 092 | Gregg CAD | 3 | Kilgore Longview White Oak |
| 102 | Harrison | 3 | Beaumont (Part also in Jefferson County) Kilgore (Part also in Gregg County) Longview (Part also in Gregg County) |
| 105 | Hays CAD | 1 | San Marcos |
| 111 | Hood CAD | 1 | Granbury |
| 123 | Jefferson CAD | 5 | Beaumont Groves Nederland Port Arthur Port Neches |
| 126 | Johnson CAD | 1 | Cleburne |
| 129 | Kaufman CAD | 1 | Kaufman |
| 165 | Midland CAD | 1 | Midland |
| 178 | Nueces CAD | 1 | Corpus Christi |
| 180 | Oldham CAD | 2 | Adrian Vega |
| 185 | Parmer CAD | 1 | Bovina Friona |
| 199 | Rockwall CAD | 1 | Royse City |
| 211 | Sherman CAD | 2 | Stratford Texhoma |
| 219 | Swisher CAD | 2 | Happy Kress |
| 220 | Tarrant CAD | 5 | Benbrook Forest Hill Halton City Hurst Lake Worth |
| 227 | Travis CAD | 1 | Austin (Part also in Williamson County) |
| 237 | Waller CAD | 1 | Waller |
| 243 | Wichita CAD | 2 | Wichita Falls Electra |
| 246 | Williamson CAD | 1 | Austin (Part also in Travis County) |
| Number of Cities Taxing | 72 | ||
| Number of CADs | 35 |