Show All Answers

1. When are taxes due?

Tax statements are mailed each October first and are due upon receipt.

January 31 is the last day of each year to pay without penalty and interest. Taxes are delinquent on February 1 of each year and penalty and interest begin to accrue.

2. Does the tax office use the post office cancellation mark to determine the payment date?

Yes, if payment is sent by regular first-class mail or a private mail carrier and properly addressed with pre-paid postage, the post office cancellation mark is considered the date of payment.

3. What if I do not receive a tax statement?

Property owners know that their property taxes are due each year. You may print out an e-statement. You may check with the tax office. 

State law provides that failing to send or receive a tax bill does not affect the validity of the tax, penalty or interest due by an individual, the existence of a tax lien or any procedure the taxing unit institutes to collect the tax.

You may want to check with your mortgage company to determine if the mortgage company pays your taxes.

4. What if I sold my property last year?

The taxing unit does not prorate taxes for the year. Most contracts for the sale of real property provide that the taxes for the year of the sale will be prorated between the buyer and seller. The sales contract and any closing statement received when the property was sold should indicate how the tax liability was handled.

If the seller owned the property on January 1 of last year then the seller is liable for the taxes for all of last year. The taxing unit can proceed against the seller personally for the tax.

The taxing unit can also proceed against the buyer to foreclose the tax lien. The buyer should be informed of the taxes since the buyer has a vested interest in not having the tax lien foreclosed on the property.

5. What if I received the tax statement but my mortgage company is supposed to pay my taxes?

The homeowner or mortgage company has to request each year that the tax statement be sent directly to the mortgage company. If this request has not been made then the tax statement is sent automatically to the property owner.

If you receive a tax statement that should go to your mortgage company then you will need to write your loan account information on the tax statement and forward it to your mortgage company so they can make payment out of your escrow account. You may also provide your loan account information to the tax office and the tax office can send your mortgage company a tax statement.

You may want to check with your mortgage company to determine if your taxes were paid timely.

6. What if the name is wrong on the tax statement?

The Potter Randall Appraisal District determines ownership. The Potter Randall Appraisal District may be contacted by phone at 806-358-1601 or by mail or in person at:
5701 Hollywood Road
Amarillo, Texas 79118

7. Can I change the address where my statement is mailed?

Yes, the property owner can request the mailing address to be changed in writing by contacting the Potter Randall Appraisal District or the tax office. The Potter Randall Appraisal District’s mailing address is:
P.O. Box 7190
Amarillo, TX 79114

8. When are installment payments due for Over 65, disabled or veteran homestead pay agreements?

Taxpayers who have an Over 65, disabled or veteran homestead exemption may pay current taxes on their qualified homestead in four installments. You must pay one-fourth of your taxes and sign an agreement by January 31 in order to avoid penalty and interest. If the first one-fourth payment and signed agreement is received by February 28 then 7% penalty and interest applies.

The remaining payments are due by March 31, May 31 and July 31 without penalty and interest. If you miss an installment payment then you will have penalty (6%) and interest (1% each month delinquent) added to the installment amount.

9. How are the tax rates determined?

The governing body of each taxing unit (commissioner’s court, school board, etc.) sets its own tax rate each year to raise the tax dollars needed to meet the budget it adopted.

The process begins on July 25 of each year when the chief appraiser certifies the appraisal roll to the taxing unit. The governing body must adopt their tax rate for the upcoming tax year by September 30.

10. What districts have a tax ceiling with an Over 65 or disabled homestead exemption?

When you receive an Over 65 or disabled homestead exemption, you also receive a “tax ceiling” for some of your taxes. Some taxes on your home do not increase as long as you own and live in that home and no new construction is added.

The school district taxes have a ceiling. Other districts that may have a ceiling are the county, city and junior college.