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Types of Exemptions

Here you will find a list of all types of Exemptions you may apply for in Potter-Randall County, Texas.

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 ISD	-	$10,000	$10,000
I	Highland Park School Dist	$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 each year. HB 1022 (passed by the voters on November 6, 2007 to expand State Property Tax Code, Section 11.253)

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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 assembling, storing, manufacturing, processing, or fabricating 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. HB 621 (expands State Property Tax Code, Section 11.253)

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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 2 qualifications:

1. You must own your home on January 1.
2. You must occupy and claim the home as your principal residence on January 1.

For a manufactured home to qualify for a homestead exemption under Section 11.13, State Property Tax Code, the application for the exemption must be accompanied by a copy of the Statement of Ownership and Location for the manufactured home issued by the Manufactured Housing division of the Texas Department of Housing and Community Affairs under Section 1201.207, Occupations Code, showing that the individual applying for the exemption is the owner of the manufactured home or accompanied by a copy of the current title page for said home displayed on the computer website of the Texas Department of Housing and Community Affairs. Alternatively, the appraisal district may rely upon the computer records of the Texas Department of Housing and Community Affairs.

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AGE

This exemption is also referred to as "Over-65 Exemption."
To qualify you must meet these 3 qualifications:

1. You must be 65 years of age or older.
2. You must own the home.
3. You must occupy the residence and consider it to be your principal place of residence.

In addition, Over-65 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.

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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 3 qualifications:

1. You are disabled.
2. You own the home.
3. You occupy the residence and consider it to be your principal place of residence on.

You will need to provide a verification from the Social Security Office or your doctor to confirm that you cannot engage in gainful employment because of a physical or mental disablility.

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.

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.

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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.

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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.

For the disabled veteran exemption, the amount of exemption is based on the percentage of disability and the disability amount set by the State of Texas.

Disability Rating	Exemption Amount
10% to 29%	$5,000
30% to 49%	$7,500
50% to 69%	$10,000
70% and over	$12,000

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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 Verterans Administration, you may qualify for the disabled veteran total exemption. Only the disabled veteran is entitled to this exemption.

Disability Rating	Exemption Amount
100% or Individual Unemployability by the VA	Total Exemption

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HISTORICAL

The qualifications for this exemption can be obtained from the Code Enforcement Department of the City of Amarillo.

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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.

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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.

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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)

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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.

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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.

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