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I looked this up and found nothing of the sort. I've run a C-Corp in Texas for 7 years now and I'm quite sure our accountant would have brought this up at some

• _delirium 12y ago
  It's the "business personal property" tax. Here are Harris County's instructions on it: http://www.hcad.org/Help/BusPersonalProp.asp http://www.hcad.org/Help/BusPersonalProp.asp For taxation purposes, your property is classified as either real property (land, buildings, and other items attached to land) or personal property (items that can be owned but are not attached to land). Tangible personal property that you use to produce income is subject to taxation in the state of Texas. Tangible personal property includes such things as furniture, fixtures, inventories, equipment, motor vehicles, vessels, and aircraft. These items are typically referred to as business personal property.