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El Paso CAD Business Personal Property After a Sale

Texas seller guide · El Paso Business Brokers Edge · Reviewed October 18, 2026

Every year your business tells the appraisal district what equipment and inventory it owns. A sale makes that one filing a little tricky. Here is how it plays out, from El Paso Business Brokers Edge.

It comes down to one date, January 1, and one clause in your purchase agreement.

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Squaring up with EPCAD

  1. Check that your rendition for the sale year was filed with EPCAD on time.
  2. Agree in the purchase agreement how the year's property tax gets split between you and the buyer.
  3. Bring a recent tax statement to closing so the split uses real numbers.
  4. After closing, tell EPCAD the property was sold so next year's account is right.
  5. Keep the closing statement in case the bill shows up at your address anyway.

The tax most owners forget they pay

Texas taxes business personal property. That means the equipment, furniture, inventory and vehicles your business uses. In El Paso County, the El Paso Central Appraisal District, or EPCAD, sets the value.

The tax bill comes separately. Many owners pay it without thinking much about it, because it shows up like clockwork. A sale is when it suddenly needs attention.

This covers businesses across the county, including unincorporated spots like Canutillo, where EPCAD still appraises the property.

January 1 decides who owns the bill

Texas taxes this property based on who owns or controls it on January 1. Whoever had it that day gets the bill for the whole year.

So if you sell in August, the tax bill for that year still comes to you as the January 1 owner, even though the buyer used the equipment for the last five months.

That is why the purchase agreement almost always splits, or prorates, the year's tax. You pay for the part of the year you owned the business, and the buyer pays for the rest, usually as an adjustment at closing.

Your rendition, filed before or during the sale

Each year, businesses file a rendition with EPCAD that lists the property they own. The filing window runs from January 1 to April 15. A written request extends it to May 15. EPCAD takes renditions online at no charge.

Late or missing renditions can bring a penalty, 10% and up to 50% in some cases. If you are selling this year, make sure the rendition was filed. A buyer's CPA may ask to see it.

The rendition also tells a buyer something useful. It is a list of what you own, as you reported it to the county. If it does not match the asset list in the deal, expect a question.

How the split usually works at closing

The exact wording belongs to your attorney, but the idea is simple. The closing statement shows a credit one way or the other so each side carries its share of the year.

  • If the bill is not out yet, the two sides often use last year's tax as an estimate.
  • Some agreements true it up once the real bill arrives. Others call the estimate final.
  • The agreement should say who pays the bill when it arrives and how the other side reimburses.

Bring your most recent tax statement to closing. It saves a round of emails and a guess.

What changes when the buyer buys your shares

All of the above assumes an asset sale, which is how most sales under about $2 million work. The buyer buys the equipment and inventory, and ownership of the property changes hands.

In a stock or membership sale, the company itself keeps owning the property under new owners. The account stays with the company. The buyer and seller still usually split the year's tax in the deal, but there is no change of owner to report to EPCAD.

Telling EPCAD the property moved

After an asset sale, tell EPCAD the property was sold so next year's account is set up right. Otherwise the following January may still show your company as the owner of equipment that is long gone.

The buyer will file its own rendition the next year for what it owns. Ask EPCAD or your CPA how they want the sale reported for your account.

Equipment, inventory and a busy warehouse

For some businesses this account is small. For others it is a real line on the budget. A warehouse or 3PL with racking, forklifts and dock equipment, or any shop with large stock on hand, can carry a sizable bill.

Inventory counts here too, which surprises some sellers. If you carry a lot of stock on January 1, your bill reflects it. That is worth knowing when you and the buyer agree on the inventory count at closing.

The same equipment has a sales tax side in the sale itself, which is usually exempt when the whole business goes to one buyer. That is covered in sales tax on equipment in a business sale.

When the property is across the state line

EPCAD only covers El Paso County. A company based in New Mexico follows New Mexico's rules instead. In Doña Ana County, business property goes through the county assessor, and your CPA there handles it.

Where this lands on the calendar

If you close early in the year, the rendition deadline and the closing can collide. If you close later, the tax bill may arrive before or after closing day. Either way, it is one more line on the closing statement.

Our timeline page shows how a typical sale moves from first call to closing, so you can see which season you are likely to land in.

Want a starting number for your business, equipment and all? Use the valuation form or call (915) 555-0193.

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