Which entity is responsible for filing property tax renditions?

The responsibility of filing property tax renditions falls primarily on business owners. In Texas, property tax renditions are reports that businesses must file to report the value of their personal property to the local appraisal district. This requirement ensures that all personal property is properly assessed for taxation purposes. By submitting a rendition, business owners provide necessary information such as the type of property owned and its value, allowing for an accurate calculation of the property tax owed.

The other entities mentioned do not have this specific obligation. The county tax assessor is involved in the assessment process but does not file renditions themselves; rather, they assess the values submitted by business owners and ensure proper tax collection. The Texas Legislature creates laws governing property tax, including the rendition process, but does not handle the filing of renditions. Local citizens, unless they are business owners, typically do not file renditions as they are not engaged in business-related property taxation in this context.