Property taxes in Texas are local taxes adopted by local elected officials. The appraisal district is responsible for establishing value, ruling on exemptions and special appraisals like agriculture. State law governs the entire process.
The tax calendar each year has four parts. January 1 marks the beginning of the appraisal phase. Between January 1 and April 30, the appraisal district values the property in county and acts on exemptions, renditions and special appraisals.
The protest period generally begins May 15 after the appraisal district has sent out appraisal notices. Property owners may protest the value, denial of exemptions or special appraisals by filing a protest and appearing before the Appraisal Review Board, generally in June. The owner may also meet with an appraiser at the appraisal district at any time.
The tax rate adoptions phase occurs in August and September for most taxing districts. Local boards and commisions adopt their budgets and set the tax rate necessary to fund the budget. All property in Texas is in a number of taxing districts always including a county and school district. Your property may also be in a city, village, junior college, water or other special district.
In Potter and Randall Counties, the county tax office sends out the tax bills and collects the taxes for all taxing districts within the boundaries of the county. The tax collection phase usually starts on October 1 and taxes are past due or delinquent the following February 1. Penalty and interest accumulate on most unpaid tax bills starting with this date and additional penalties attach to the bill on July 1 after the taxes become delinquent. Several payment methods are available.
Amarillo, TX 79114-7190
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