Cities That Tax Leased Autos Used for Personal Use,
as Reported in 2004Motor 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 2004, 76 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 006 Armstrong CAD 1 Claude 015 Bexar CAD 1 San Antonio 023 Briscoe CAD 2 Quitaque
Silverton033 Carson CAD 1 Panhandle 035 Castro CAD 2 Hart
Nazareth043 Collin CAD 4 Frisco
Prosper
Richardson (Part also in Dallas CAD)
Wylie045 Colorado CAD 1 Columbus 056 Dallam CAD 2 Dalhart
Texline057 Dallas CAD 8 Addison
Carrolton
Cedar Hill
De Soto
Garland
Lancaster
Mesquite
Richardson (Part also in Collin CAD)061 Denton CAD 4 Argyle
Justin
Lake Dallas
Pilot Point065 Donley CAD 1 Clarendon 067 Eastland CAD 1 Cisco 070 Ellis CAD 1 Ennis 071 El Paso CAD 4 Anthony
El Paso
Horizon
Socorro077 Floyd CAD 1 Lockney 078 Foard CAD 1 Crowell 079 Fort Bend CAD 3 Meadows Place
Richmond
Rosenberg084 Galveston CAD 1 League City 092 Gregg CAD 3 Kilgore
Longview
White Oak105 Hays CAD 1 San Marcos 111 Hood CAD 1 Granbury 123 Jefferson CAD 5 Beaumont
Groves
Nederland
Port Arthur
Port Neches126 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
Vega185 Parmer CAD 2 Bovina
Friona197 Roberts CAD 1 Miami 199 Rockwall CAD 1 Royse City 205 San Patricio CAD 1 Odem 210 Shelby CAD 1 Center 211 Sherman CAD 2 Stratford
Texhoma219 Swisher CAD 2 Happy
Kress220 Tarrant CAD 6 Benbrook
Forest Hill
Lake Worth
Halton City
Hurst
North Richland Hills227 Travis CAD 1 Austin (Part also in Williamson County) 237 Waller CAD 1 Waller 243 Wichita CAD 2 Wichita Falls
Electra246 Williamson CAD 1 Austin (Part also in Travis County) Number of Cities Taxing 76 Number of CADs 39
