Texas Itemized Deposit List: What to Include and What Not to Deduct
If a Texas landlord keeps any part of a security deposit, Tex. Prop. Code s. 92.104(c) says the landlord "shall give to the tenant the balance of the security deposit, if any, together with a written description and itemized list of all deductions" (quoted from the statute). Under s. 92.104(b), the landlord "may not retain any portion of a security deposit to cover normal wear and tear." This is not legal advice.
What s. 92.104 says
- (a) "Before returning a security deposit, the landlord may deduct from the deposit damages and charges for which the tenant is legally liable under the lease or as a result of breaching the lease."
- (b) "The landlord may not retain any portion of a security deposit to cover normal wear and tear."
- (c) The list duty quoted above, with one exception: no list is required if "the tenant owes rent when he surrenders possession of the premises" and "there is no controversy concerning the amount of rent owed." The statute joins the two with "and".
When the list is required
- Any deduction: the s. 92.104(c) duty applies "If the landlord retains all or part of a security deposit."
- Deadline: s. 92.103(a): "Except as provided by Section 92.107, the landlord shall refund a security deposit to the tenant on or before the 30th day after the date the tenant surrenders the premises."
- Forwarding address: s. 92.107(a) says the landlord is not obligated to return the deposit or give a written description "until the tenant gives the landlord a written statement of the tenant's forwarding address for the purpose of refunding the security deposit." Under s. 92.107(b) the tenant does not forfeit the refund "merely for failing to give a forwarding address to the landlord."
- No deductions: nothing is retained, so s. 92.104(c) is not triggered; the duty is the s. 92.103(a) refund. Section 92.109(d) presumes bad faith for a landlord who "fails either to return a security deposit or to provide a written description and itemization of deductions" by the 30th day. Return it on time.
Delivery
Section 92.104 names no delivery method. Section 92.1041 presumes the refund or accounting was made if it is "placed in the United States mail and postmarked on or before the required date." Keep the postmarked receipt. Any other method: not in s. 92.104; ask a Texas attorney.
Deductions allowed vs. not allowed
| Item | Allowed? | What the text says |
|---|---|---|
| Damages and charges the tenant is legally liable for | Yes | s. 92.104(a): "under the lease or as a result of breaching the lease." |
| Damage from negligence, carelessness, accident or abuse by the tenant, household member, guest or invitee | Not barred by (b) | Section 92.001(4): "normal wear and tear" "does not include deterioration that results from negligence, carelessness, accident, or abuse of the premises, equipment, or chattels by the tenant, by a member of the tenant's household, or by a guest or invitee of the tenant." Still needs liability under (a). |
| Normal wear and tear | No | s. 92.104(b). Defined in s. 92.001(4) as "deterioration that results from the intended use of a dwelling." |
| Anything the tenant is not legally liable for under the lease | No | Outside the (a) wording. |
| Rent owed at surrender | Addressed in (c) | List is excused if rent is owed and the amount is not in controversy. |
| Cancellation fee or replacement costs, when the tenant fails to occupy and the landlord finds the replacement | Yes, narrow | Section 92.1031(b): "a sum agreed to in the lease as a lease cancellation fee" or "actual expenses incurred by the landlord in securing the replacement." |
| Fee schedules, dollar caps, required forms | Not in s. 92.104 | Ask a Texas attorney. |
New owners and records
Section 92.105(a) makes a new owner "liable for the return of security deposits according to this subchapter from the date title to the premises is acquired"; under (b-1) the former owner stays liable "until the new owner has received the deposit or has assumed the liability for the deposit, unless otherwise specified by the parties in a written contract." Section 92.106: "The landlord shall keep accurate records of all security deposits." Build the list from those records.
Fill-in itemized list
Our template, not a statutory form; the statute prescribes none.
WRITTEN DESCRIPTION AND ITEMIZED LIST OF DEPOSIT DEDUCTIONS Tenant(s): ____________ Premises: ____________ Date tenant surrendered the premises: ________ Date tenant gave written forwarding address: ________ Security deposit held: $______ Deductions (what, why the tenant is liable under the lease, amount) 1. ____________________________ $______ 2. ____________________________ $______ Total deductions: $______ Balance enclosed: $______ Date mailed: ________ Postmark receipt kept: yes / no Landlord: ____________ Date: ________
Common mistakes
- Deducting for deterioration from ordinary use: s. 92.104(b) bars it, and s. 92.001(4) defines it.
- Sending a lump sum with no list. The text requires "a written description and itemized list of all deductions."
- Missing the 30th day: s. 92.109(d) presumes bad faith.
- Reading the (c) exception as "tenant owes rent, so no list." It needs both conditions.
- Forgetting s. 92.107 either way: no forwarding address delays the duty but does not forfeit the refund.
- Mailing without proof of postmark under s. 92.1041.
- Itemizing charges the lease does not support.
Currency: s. 92.104 History: "Acts 1983, 68th Leg., p. 3640, ch. 576, Sec. 1, eff. Jan. 1, 1984," no later amendment printed. s. 92.1041: added by Acts 1995, 74th Leg., ch. 744, Sec. 4. s. 92.105: amended by "Acts 2015, 84th Leg., R.S., Ch. 1198 (S.B. 1367), Sec. 5, eff. January 1, 2016." Text in force 1 January 2026.
Sources
- Tex. Prop. Code s. 92.001 — Texas Legislature, Property Code
- Tex. Prop. Code s. 92.103 — Texas Legislature, Property Code
- Tex. Prop. Code s. 92.104 — Texas Legislature, Property Code
- Tex. Prop. Code s. 92.1031 — Texas Legislature, Property Code
- Tex. Prop. Code s. 92.1041 — Texas Legislature, Property Code
- Tex. Prop. Code s. 92.105 — Texas Legislature, Property Code
- Tex. Prop. Code s. 92.106 — Texas Legislature, Property Code
- Tex. Prop. Code s. 92.107 — Texas Legislature, Property Code
- Tex. Prop. Code s. 92.109 — Texas Legislature, Property Code
Related guides
- Texas Security Deposit Law: The 30-Day Rule and 'Surrender' (2026)
- Texas Forwarding Address Rule: Does the 30-Day Clock Start? (92.107)
- Texas Bad-Faith Deposit Penalty: $100 + 3x + Fees (s. 92.109)
- Texas Notice to Vacate vs. Notice to Pay Rent or Vacate After SB 38
- How to Count Days for a Texas Eviction Notice (s. 24.0042)
- Delivering a Texas Notice to Vacate in 2026: The Four Methods
- Texas Eviction Steps in 2026: Petition, Hearing, Writ of Possession
- Texas Late Fee Rules: Two-Full-Days Rule, Reasonable Fees (2026)
- Can a Texas Landlord Change the Locks Over Unpaid Rent? (s. 92.0081)
- Texas Landlord Notices by E-mail: s. 92.113 vs. Notice to Vacate
- Why Texas City Eviction Ordinances Can't Override the Property Code
Informational only, not legal advice. Statute text checked against the Texas Property Code (Chapters 1, 24, 91 and 92) as published by the Texas Legislative Council on October 5, 2026. Statutes change every legislative session and a court may read them differently than a summary does; for a dispute, an eviction or anything expensive to get wrong, talk to a Texas landlord-tenant attorney.
Want the complete picture? The Texas Small Landlord Compliance Guide puts the deposit, notice and eviction rules of Property Code Chapters 24, 91 and 92 in one place, with each rule cited to the text in force since SB 38.
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