taxes

Automobile Burglary and Theft Prevention Authority (ABTPA) Assessment

Who is responsible for this assessment?

Insurance companies that write any form of motor vehicle insurance in Texas as defined in Insurance Code, Article 5.01(e) must pay this assessment.

Rates

$2 per motor vehicle year.

Due Date

Semi-annual:

  • August 1 for policies effective January 1 through June 30
  • March 1 for policies effective July 1 through December 31

Penalties and Interest

Penalties
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest
  • Past due taxes are charged interest beginning 61 days after the due date.
  • To calculate interest on past due taxes, visit Interest Owed and Earned.

Reporting and Payment Requirements

Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

Less than $100,000

Select one of these reporting methods:

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
$100,000 or more

Select one of these reporting methods:

TEXNET is the only acceptable payment method.

Additional Resources

Refund Information

Refunds for Overpaying the ABTPA Assessment

The Comptroller's office collects this assessment under contract with the ABTPA. Insurers who overpay must notify the ABTPA within four years of payment. The Authority decides whether overpayments will be refunded, and the Authority's decision is final.

If you have questions about ABTPA assessment refunds, call the ABTPA at 512-465-1485.