Types of Exemptions
Here you will find a list of all types of Exemptions you may apply for in Potter-Randall County, Texas.
[ PERSONAL VEHICLE USED FOR BUSINESS OF INCOME ]
[ GOODS-IN-TRANSIT ]
[ HOMESTEAD ]
[ AGE ]
[ DISABILITY ]
[ CAP VALUE ]
[ DISABLED VETERAN ]
[ HISTORICAL ]
[ TOTAL ]
[ TAX ABATEMENT ]
[ FREEPORT ]
[ MININUM VALUE ]
[ POLLUTION ]
Homestead, Age, and Disability Exemptions Amounts
| Districts | General Homestead | Age 65 or Over | Disability | |
| B | Amarillo ISD | $15,000 | $10,000 | $10,000 |
| C | Amarillo Jr. College | - | $8,600 | $8,600 |
| D | Bushland ISD | $15,000 | $10,000 | $10,000 |
| E | Canyon ISD | $15,000 | $10,000 | $10,000 |
| F | City of Amarillo | - | $8,600 | $8,600 |
| G | City of Canyon | - | $3,750 | - |
| H | High Plains Water (PO) | - | $10,000 | $10,000 |
| I | Highland Park ISD | $15,000 | $10,000 | $10,000 |
| J | Panhandle Ground Water | - | $10,000 | $10,000 |
| K | Randall Noxious Wd | - | - | - |
| L | River Road ISD | $15,000 | $10,000 | $10,000 |
| M | South Randall Hospital | - | $3,000 | - |
| P | Potter County | - | $10,000 | $10,000 |
| Q | Bishop Hills | - | - | - |
| R | Randall County | - | 8,500 | 8,500 |
| S | High Plains Water (RA) | - | 8,500 | 8,500 |
| T | Wildorado ISD | 15,000 | 10,000 | 10,000 |
| V | Village of Palisades | - | 10,000 | 10,000 |
| W | Happy ISD | 15,000 | 10,000 | 10,000 |
| X | City of Happy | - | - | - |
| Z | Village of Timbercreek | - | 3,000 | 3,000 |
PERSONAL VEHICLE USED FOR BUSINESS OR PRODUCTION OF INCOME EXEMPTION
One passenger vehicle or light truck used in a person's occupation or profession and also used for personal activities is exempt. It does not apply to vehicles used to transport persons for hire. The exemption must be applied for time a new vehicle is aquired. HB 1022 (passed by the voters on November 6, 2007 to expand State Property Tax Code, Section 11.253)
GOODS-IN-TRANSIT EXEMPTION
Exempts goods acquired inside or outside the state, detained at a facility in which the owner of the goods has no direct or indirect ownership of the facility, detained for storing purposes by the person who acquired or imported the property and then shipped to another location in or out of this state within 175 days. Taxing entities may tax the “goods-in-transit” by passing a resolution making them taxable. A property owner who receives the “Freeport Exemption” as provided in Section 11.251 is not eligible to receive this exemption under Section 11.253 for the same property. SB 1 (amends State Property Tax Code, Section 11.253)
Districts that allow Goods-In-Transit Exemption are:
| District Code | District | Allow Exemption |
| B | Amarillo ISD | No |
| C | Amarillo Jr College | No |
| D | Bushland ISD | No |
| E | Canyon ISD | Yes |
| F | City of Amarillo | Yes |
| G | City of Canyon | Yes |
| H | Potter Hi-Plains Water | No |
| I | Highland Park ISD | No |
| J | Panhandle Water District | No |
| K | Noxious Weed | N/A |
| L | River Road ISD | No |
| M | South Randall Hospital District | Yes |
| P | Potter County | No |
| Q | Bishop Hills | Yes |
| R | Randall County | No |
| S | Randall Hi-Plains Water | No |
| T | Wildorado ISD | No |
| V | Palisades | Yes |
| W | Happy ISD | No |
| X | City of Happy | Yes |
| Z | Timbercreek | Yes |
HOMESTEAD
This exemption helps you save on taxes on your home. It removes part of the value of your property from taxation. This exemption is only for school tax purposes in Potter and Randall counties. To qualify you must meet these 3 qualifications:
- You must own your home on January 1.
- You must occupy and claim the home as your principal residence on January 1.
- You do not claim a residence homestead exemption in this state or outside of this state.
Effective September 1, 2011, House Bill 252 requires a copy of applicant’s driver’s license or state-issued personal identification certificate showing the same address as the property being claimed and a copy of a vehicle registration receipt with the same address. If no vehicle is owned, an affidavit stating the fact is signed by the applicant and a copy of a utility bill with the same address and in the applicant’s name be provided to the Appraisal District.
AGE
This exemption is also referred to as "Over-65 Exemption."
To qualify you must meet these 4 qualifications:
- You must be 65 years of age or older.
- You must own the home.
- You must occupy the residence and consider it to be your principal place of residence.
- You do not claim a residence homestead exemption in this state or outside of this state.
Effective September 1, 2011, House Bill 252 requires a copy of applicant’s driver’s license or state-issued personal identification certificate showing the same address as the property being claimed and a copy of a vehicle registration receipt with the same address. If no vehicle is owned, an affidavit stating the fact is signed by the applicant and a copy of a utility bill with the same address and in the applicant’s name be provided to the Appraisal District.
DISABILITY
If you are disabled you may qualify for this exemption. If you receive benefits based on Federal Old Age, Survivors and Disability Insurance Program administered by the Social Security Administration you would qualify. To qualify you must meet these 4 qualifications:
- You are disabled.
- You own the home.
- You occupy the residence and consider it to be your principal place of residence.
- You do not claim a residence homestead exemption in this state or outside of this state.
Disabled homeowners who purchase or move into a different home in Texas may also transfer the percentage of school taxes paid based on the former homes' school tax ceiling. To transfer the percentage of County, City or Junior College district taxes, however, you must move to another home within the same taxing unit. You must request a certificate from the Appraisal District for the former home and take it to the Appraisal District for the new home, if it is in a different district.
Effective September 1, 2011, House Bill 252 requires a copy of applicant’s driver’s license or state-issued personal identification certificate showing the same address as the property being claimed and a copy of a vehicle registration receipt with the same address. If no vehicle is owned, an affidavit stating the fact is signed by the applicant and a copy of a utility bill with the same address and in the applicant’s name be provided to the Appraisal District. NOTE: You cannot claim this exemption if you claim the Age exemption. For the above exemptions, the amount of exemption is determined by the various taxing entities.
CAP VALUE
A Cap value is a limitation on the appraised value of a residence homestead for a tax year. Effective January 1, 1998, the State Property Tax Code Sec 23.23 provides that the appraised value of a residence homestead for a tax year will be limited to the lesser of either its market value or the sum of the market value of any new improvements and 110 percent of the appraised value of the preceding year.
DISABLED VETERAN (SEC. 11.22)
If you are a disabled veteran with a service connected disability, you may qualify for the disabled veteran exemption. A surviving spouse, if not remarried, or minor children may be entitled to an exemption if the disabled veteran is deceased. The amount of exemption is based on the percentage of disability as determined by the Veterans Administration.
| Disability Rating | Exemption Amount |
| 10% to 29% | $5,000 |
| 30% to 49% | $7,500 |
| 50% to 69% | $10,000 |
| 70% and over | $12,000 |
If you are adding this exemption to your residence homestead, the following will apply:
Effective September 1, 2011, House Bill 252 requires a copy of applicant’s driver’s license or state-issued personal identification certificate showing the same address as the property being claimed and a copy of a vehicle registration receipt with the same address. If no vehicle is owned, an affidavit stating the fact is signed by the applicant and a copy of a utility bill with the same address and in the applicant’s name be provided to the Appraisal District.
DISABLED VETERAN (SEC. 11.131)
If you are a disabled veteran with a service connected disability and have a rating of 100% or have a rating of individual unemployability by the Veterans Administration, you may qualify for the disabled veteran total exemption on your residence homestead as qualified in Texas Property Tax Code Section 11.13.
Effective January 1, 2012, SB 516 allows a surviving spouse of a deceased, totally disabled veteran who qualified for the disabled veteran homestead exemption at the time of death may qualify to receive the total exemption of the homestead. If qualified, the surviving spouse cannot have remarried since the death of the veteran and the home was the surviving spouse’s residence when the veteran died and remains the spouse’s residence. The surviving spouse must provide to the Appraisal District a letter from the Veterans Administration stating they are the surviving spouse at the time of the veteran’s death.
If a surviving spouse qualifies for the exemption and then subsequently qualifies a different property as a residence homestead, the surviving spouse is entitled to an exemption in an amount equal to the dollar amount of the exemption of the former homestead in the last year in which the surviving spouse received an exemption. To receive an exemption on a subsequent residence homestead, the surviving spouse cannot have remarried since the death of the disabled veteran.
| Disability Rating | Exemption Amount |
| 100% or Individual Unemployability by the Department of Veterans Affairs | Total Exemption |
Effective September 1, 2011, House Bill 252 requires a copy of applicant’s driver’s license or state-issued personal identification certificate showing the same address as the property being claimed and a copy of a vehicle registration receipt with the same address. If no vehicle is owned, an affidavit stating the fact is signed by the applicant and a copy of a utility bill with the same address and in the applicant’s name be provided to the Appraisal District.
HISTORICAL
The qualifications for this exemption can be obtained from the Code Enforcement Department of the City of Amarillo.
TOTAL
Property owned by governments, schools, cities, junior colleges, churches, and charitable organizations can be exempt. If the exemption is approved, the entire value is exempt from taxation. This exemption is removed when the ownership changes to a non-qualifying owner and will become a PRORATED exemption.
TAX ABATEMENT
For economic development, some owners have made agreements with the taxing entities to reduce or eliminate taxes for a certain period of time.
FREEPORT
"A person is entitled to an exemption from taxation of the appraised value of that portion of the person's inventory or property consisting of Freeport goods." A property owner who receives the exemption from taxation provided by Subsection 11.253 (Goods In Transit) is not eligible to receive the exemption from taxation provided by Section 11.251 (Exemption of Goods Exported From Texas) for the same property. Texas Property Tax Code Sec. 11.251(b)
Districts that allow Freeport Exemption are:
| District Code | District | Allow Exemption |
| B | Amarillo ISD | Yes |
| C | Amarillo Jr College | Yes |
| D | Bushland ISD | Yes |
| E | Canyon ISD | Yes |
| F | City of Amarillo | Yes |
| G | City of Canyon | Yes |
| H | Potter Hi-Plains Water | Yes |
| I | Highland Park ISD | Yes |
| J | Panhandle Water District | Yes |
| K | Noxious Weed | N/A |
| L | River Road ISD | No |
| M | South Randall Hospital District | Yes |
| P | Potter County | Yes |
| Q | Bishop Hills | Yes |
| R | Randall County | Yes |
| S | Randall Hi-Plains Water | Yes |
| T | Wildorado ISD | No |
| V | Palisades | Yes |
| W | Happy ISD | No |
| X | City of Happy | No |
| Z | Timbercreek | Yes |
MINIMUM VALUE
If an owner has a cumulative taxable value of less than $500 in any district on the Business Personal roll and Oil and Gas roll, the property is exempt from taxes in that district.
POLLUTION
Certain properties may be entitled to partial exemption of property that has had a pollution control facility, device or equipment installed. This exemption is determined by the Texas Commission on Environmental Quality.
