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 $25,000 $10,000 $10,000
C  Amarillo Jr. College $8,600 $8,600
D  Bushland ISD $25,000 $10,000 $10,000
E  Canyon ISD $25,000 $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 $25,000 $10,000 $10,000
J  Panhandle Ground Water $10,000 $10,000
K Randall Noxious Wd
L  River Road ISD $25,000 $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 25,000 10,000 10,000
V Village of Palisades 10,000 10,000
W Happy ISD 25,000 10,000 10,000
X City of Happy
Z Village of Timbercreek 3,000 3,000

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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 11.254)

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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 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

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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 3 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.
  3. You do not claim a residence homestead exemption in this state or outside of this state.

To qualify for the homestead exemption, you must complete an application for Residence Homestead Exemption. A copy of your driver’s licenses or state-issued personal identification certificate showing the same address as the property being claimed for the exemption must accompany the application. If your driver’s license reflects a post office box, you will need to provide a utility bill in your name reflecting the address of the property for which you are seeking the exemption.

You may call our office at (806) 358-1601 if you would like an application mailed to you or have questions. Or you may come by our office located at 5701 Hollywood Rd, Amarillo, TX.

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.

Effective September 1, 2013, House Bill 1287 removes the requirement to include a copy of applicant’s vehicle registration receipt with the homestead application. The bill also refines the requirement of the homeowner’s driver’s license when the homeowner is a resident of a facility that provides services related to health, infirmity or aging.

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AGE

This exemption is also referred to as “Over-65 Exemption.”
To qualify you must meet these 4 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.
  4. You do not claim a residence homestead exemption in this state or outside of this state.

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.

If you have previously provided our office with your date of birth on the homestead exemption form, in the year that you become 65 years of age, the District will automatically add the Over-65 Exemption to your homestead.

Effective September 1, 2013, House Bill 1287 removes the requirement to include a copy of applicant’s vehicle registration receipt with the homestead application or Over-65 Exemption. The bill also refines the requirement of the homeowner’s driver’s license when the homeowner is a resident of a facility that provides services related to health, infirmity or aging.

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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 4 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.
  4. You do not claim a residence homestead exemption in this state or outside of this state.

You will need to provide current verification from the Social Security Office or your doctor to confirm that you cannot engage in gainful employment because of a physical or mental disability. 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, 2013, House Bill 1287 removes the requirement to include a copy of applicant’s vehicle registration receipt with the homestead application or Disability Exemption. The bill also refines the requirement of the homeowner’s driver’s license when the homeowner is a resident of a facility that provides services related to health, infirmity or aging.

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. This exemption may be applied to any property owned by the disabled veteran. All Districts grant this exemption.

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, you may be required to update your homestead exemption and provide a copy of your driver’s license with the same address as your homestead or state-issued personal identification certificate showing the same address as your homestead.

Effective September 1, 2013, House Bill 1287 removes the requirement to include a copy of applicant’s vehicle registration receipt with the homestead application. The bill also refines the requirement of the homeowner’s driver’s license when the homeowner is a resident of a facility that provides services related to health, infirmity or aging.

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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 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.

If you are adding this exemption to your residence homestead, you may be required to update your homestead exemption and provide a copy of your driver’s license showing the same address as your homestead. All Districts grant this exemption.

Disability Rating Exemption Amount
100% or Individual Unemployability by the Department of Veterans Affairs Total Exemption

Effective September 1, 2013, House Bill 1287 removes the requirement to include a copy of applicant’s vehicle registration receipt with the homestead application. The bill also refines the requirement of the homeowner’s driver’s license when the homeowner is a resident of a facility that provides services related to health, infirmity or aging.

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SURVIVING SPOUSE OF 100 PERCENT TOTALLY DISABLED VETERAN OR HAD INDIVIDUAL UNEMPLOYABILITY EVEN THOUGH THE COMBINED SERVICE-CONNECTED EVAULATION IS NOT 100 PERCENT RESIDENCE HOMESTEAD (SEC. 11.131(C)

The surviving spouse of a disabled veteran who qualified for 100% totally disabled veteran who died is entitled to an exemption from taxation of the total appraised value of the same property to which the disabled veteran’s exemption applied if: (1) the surviving spouse has not remarried since the death of the disabled veteran; and (2) the property was the residence homestead of the surviving spouse when the disabled veteran died and remains the residence homestead of the surviving spouse.

Effective September 1, 2013, House Bill removes the requirement to include a copy of applicant’s vehicle registration receipt with the homestead application. The bill also refines the requirement of the homeowner’s driver’s license when the homeowner is a resident of a facility that provides services related to health, infirmity or aging.

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RESIDENCE HOMESTEAD OF SURVIVING SPOUSE OF MEMBER OF ARMED SERICES KILLED IN ACTION. (SEC. 11.132)

Effective January 1, 2014, the surviving spouse of a member of the armed services of the United States who is killed in action is entitled to an exemption from taxation of the total appraised value of the surviving spouse’s residence homestead if the surviving spouse has not remarried since the death of the member of the armed services.

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SOLAR AND WIND-POWERED ENERGY DEVICES (SEC. 11.27)

A person is entitled to an exemption from taxation of the amount of appraised value of his property that arises from the installation or construction of a solar or wind-powered energy device that is primarily for the production and distribution of energy for on-site use.

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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)

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

 

FREEPORT FOR AIRCRAFT PARTS

The governing body of a taxing unit, by official action, may extend the date by which Freeport goods that are aircraft parts must be transported outside the state to a date not later than the 730th day after the date the person acquired or imported the property in this state. Effective January 1, 2014 as passed by Voter Approval Texas Property Tax Code Sec. 11.251(l)

Districts that adopted the extension for Freeport for Aircraft Parts by June 1, 2014:

District Code District Allow Exemption
F City of Amarillo Yes
I Highland Park ISD Yes
J Panhandle Water District Yes
P Potter County Yes

 

Districts that adopted the extension for Freeport for Aircraft Parts by June 1, 2015:

District Code District Allow Exemption
C Amarillo College Yes

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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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COMPILATION OF PARTIAL EXEMPTIONS

Partial Exemptions

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Contact Information
806-358-1601806-355-8426info@prad.org
P.O. Box 7190
Amarillo, TX 79114-7190
Monday - Friday
8:00 a.m. - 5:00 p.m.
Chief Appraiser
Jeffrey Dagley, RPA