Earlier this month, the Supreme Court of Texas handed PPF Gin & Warehouse, LLC a big win by denying Delta County Appraisal District’s petition for Review. In this case, the Court of Appeals had essentially ruled that module trucks cannot be included as taxable property in the Appraisal District’s valuation. The basis of this ruling follows a similar argument used that allows H-2A drivers to operate module trucks. For more information on this case, click here.
You should be sure your tax professional is aware of this ruling, as well as your appraisal district. It is certainly too early to know whether the various appraisal districts will simply follow this case, or whether they will fight it, but considering the number of dollars at stake for both the cotton gins and the local appraisal districts, this is a court ruling that we will all want to watch carefully to see how it affects our individual tax assessments.
