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Tax Office Homepage

Constables
Tax Assessor Collector
Ruben P. Gonzalez

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Contact Information

Tax Office
301 Manny Martinez Dr., 1st Floor
El Paso, Texas 79905
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Phone 915-771-2300
Fax 915-771-2301
ctaxassessor@epcounty.com

More Information

Administrative Staff
Texas Deparment of Motor Vehicles
Texas Department of Public Safety
El Paso Central Appraisal District
City of El Paso
Texas Comptroller of Public Accounts
Delinquent Tax/Collectors Firm

What is S.B.878?

S.B. 878 is a bill passed by the Texas Legislature in 1993. It is effective on January 1, 1994. S.B. 878 amends Section 23.12 and adds Sections 23.12A and 23.12B, Property Tax Code.

Inventories Affected

The new system affects the ad valorem tax appraisal of, and the prepayment of ad valorem taxes levied against, inventories consisting of vehicles.

How are these inventories affected?

Method of Appraisal: The bill provides for a new sales-based method of determining the market value of a vehicle inventory held for resale.

Benefits:
- Provides a more reliable and uniform method for determining market value
- Eliminates audit problems (market value is readily verifiable)
- Provides automatic adjustment for inflation
- Provides a predictable revenue stream
- Maximizes owner's ability to manage inventory for marketing purposes.

Method of Payment:

The bill provides a procedure for monthly prepayment of taxes by the owner through an escrow mechanism administered by the county tax assessor-collector. Also provides for owner payment of any deficiency.

Benefits:
- Amount of delinquent taxes will decrease
- Provides a more efficient system of payment and audit
- Provides for itemized disclosure of tax value assigned to each vehicle
- Eliminates inventory tax "shock" at year end.