Transaction date of Harris County Tax Office online payment portal; transaction date of telephone payment. Q. Where can I pay my property taxes?Which forms will I need to file? For Harris County Appraisal District, most businesses will need to file the general rendition form, 22.15. All property is taxable unless federal or state law exempts it from the tax. Taxpayer—All individuals and business entities who own, lease or have a beneficial interest in taxable tangible property located within. A. Definition of Personal Property Tax. The Annual Report is a required filing for all business entities, regardless of whether the business owns property,. The due date for filing a property tax return with your county tax officials is January 1 and April 1 unless otherwise indicated. What is business personal property?