Our Services
Aircraft Property Tax Services
Specialized property tax consulting for aircraft owners and operators. We help you navigate Texas property tax laws, reduce your tax liability, and stay in compliance — so you can focus on what keeps you in the air.
Our Aviation Service Package
One Package. Every Step Covered.
Every client gets our full annual service, from the first filing to the final hearing.
Rendition & Allocation Filing
We prepare and file your annual rendition and your allocation application (Form 50-147) on time, every year.
Value Review & Protest
We review your appraised value and dispute it when it’s too high.
Hearing Representation
We represent you at your appraisal review board hearing, so you don’t have to go.
All three are included. No piecemeal fees.
Important to Know
Commercial, Business, or Personal? The Difference Matters.
Your aircraft’s classification can significantly impact its Texas property taxes. And just because an aircraft generates revenue doesn’t automatically make it commercial.
Commercial§ 21.05
Who it fits · all three must be true
- Carries passengers, cargo or equipment for others, for pay
- Flies point to point
- Operated by an air carrier authorized by the U.S. Department of Transportation
How it’s figured
Fair market value times a share based on last year’s revenue (paid) departures from Texas.
Keep in mind
- Generating revenue does not automatically qualify an aircraft as commercial.
- For aircraft operating under Part 135, the operator’s OpSpec D085 aircraft listing is an essential verification point.
Business§ 21.055
Who it fits
An aircraft the owner uses for business that is also flown, regularly or irregularly, outside Texas.
How it’s figured
Fair market value times the share of last year’s departures that were from Texas.
Keep in mind
Aircraft that meet the Commercial definition don’t qualify — but aircraft that don’t qualify as commercial may still be eligible for business-aircraft allocation.
Personal Use§ 11.14
Who it fits
An aircraft you own that isn’t held or used to produce income: no business, rental, lease, charter or training use. It’s flown only for your own personal travel.
How it’s treated
Generally exempt from Texas property tax; no application needed. A local taxing unit can choose to tax it, so check your county.
Harris County | Tax Year 2026
What HCAD’s Aircraft Records Reveal
We reviewed aircraft account filing statuses on Harris Central Appraisal District’s 2026 roll. The filing statuses reveal an important reason aircraft owners should understand their rendition and protest options.
No rendition or protest on record
These aircraft accounts showed neither a rendition recorded nor a protest filed in the available HCAD status fields.
Rendition status
Protest status
Is your aircraft on the property tax roll? Check HCAD records yourself, or contact Novel Aviation and we will gladly research your aircraft’s property tax status for you. An aircraft not appearing in a search does not necessarily mean it is exempt from reporting or taxation.
Source: HCAD 2026 aircraft account dataset (CAMA extract dated September 20, 2026). Percentages reflect Return Code (Column B) and Protested (Column C). A blank return code means no rendition is recorded in this dataset; it does not independently establish that no rendition was filed. Filing and protest statuses may change after the extract date. Data summarized by Novel Aviation.
Commercial & Business: To receive your allocation, an allocation application (Form 50-147) must be filed with your appraisal district every year before May 1. Preparation and filing are included in the aviation package, so the deadline is never missed.
IncludedNot sure which applies to you? We’ll review it.
Your package includes the yearly filings, the value review and the hearing.