Property Tax FAQ's

The following is a list of Frequently Asked Questions (FAQ). Please click on the question to find the answer.

Please contact us by clicking here for any questions not answered below.

  1. When are taxes due?
  2. Does the tax office use the post office cancellation mark to determine the payment date?
  3. What if I do not receive a tax statement?
  4. What if I sold my property last year?
  5. What if I received the tax statement but my mortgage company is supposed to pay my taxes?
  6. What if the name is wrong on the tax statement?
  7. Can I change the address where my statement is mailed?
  8. Does the tax office accept partial payments?
  9. Are credit cards accepted?
  10. When are installment payments due for Over-65 or disabled homestead pay agreements?
  11. How is my property value determined?
  12. How are the tax rates determined?
  13. What is a general homestead exemption and how do I apply?
  14. What are some other exemptions available and how do I apply?
  15. What taxes have a ceiling (frozen) with an Over-65 or disabled homestead exemption?
  16. When and where are the Sheriff's sale held?
  17. Do you have to register to bid at the Sheriff's sale?
  18. What is a tax certificate and how can I obtain one?
  19. What is a moblie home statement and how can one be obtained?

Q. When are taxes due?
A. 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.

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

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Q. What if I do not receive a tax statement?
A. A. Property owners know that their property taxes are due each year and should check with the tax office if they do not receive a tax bill. 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.

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Q. What if I sold my property last year?
A. A. 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.

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

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Q. What if the name is wrong on the tax statement?
A. A. 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 Rd, Amarillo, Texas.

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Q. Can I change the address where my statement is mailed?
A. A. 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. The Randall County Tax Office’s mailing address is P.O. Box 997, Canyon, TX 79015.

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Q. Does the tax office accept partial payments?
A. A. Taxpayers may make partial payments on current or delinquent property taxes. Penalty and interest accrue on the unpaid delinquent balances.

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Q. Are credit cards accepted?
A. A. Yes, the Randall County Tax Office accepts credit card payments. You may pay in person at either the Canyon or Annex office. The Canyon office is located at 501 16 Street, Ste 200, Canyon, TX on the courthouse square. The Annex office is located at 4111 S. Georgia, Amarillo, TX.

You may pay through the website at www.randallcounty.com or by phone at 1-877-690-3729. Please use jurisdiction code: 5319.

There is a convenience fee that is charged back to the property owner. The reason the convenience fee is charged back to the customer who chooses to pay by a payment card is because the entire amount of property taxes must be collected and distributed to the various entities we collect for in its entirety and therefore we cannot absorb a convenience fee. The Randall County Tax Office does not retain any portion of the convenience fee.

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Q. When are installment payments due for 65 and over or disabled homestead pay agreements?
A. A. 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.

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Q. How is my property value determined?
A. A. The Potter Randall Appraisal District determines the value of all taxable property in the county as of January 1 of each year.
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Q. How are the tax rates determined?
A. A. 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.

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Q. What is a general homestead exemption and how do I apply?
A. A. An exemption removes part of the value of your property from taxation and lowers your tax bill. For example, if your home is valued at $50,000 and you qualify for a $15,000 exemption, you pay taxes on your home as if it were worth only $35,000. This exemption applies only to your homestead and not to any other property you may own.

To qualify the home must meet the definition of a residence homestead. The home’s owner must be an individual (not a corporation or other business entity for example) and use the home as his or her principal residence on January 1 of the tax year.

To apply you must file an application for residential homestead exemption with the Potter Randall Appraisal District between January 1 and April 30 of the tax year. You must provide a copy of either your Texas driver’s license or Texas ID card along with a copy of your vehicle registration receipt. The physical address of the residence for which you are applying must match the address on your driver’s license or Texas ID card. The Potter Randall Appraisal District grants exemptions and is whom you will need to file your application with. The Potter Randall Appraisal District may be contacted by phone at (806) 358-1601 or in person at 5701 Hollywood Rd, Amarillo, TX.

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Q. What are some other exemptions available and how do I apply?
A. A. An exemption removes part of the value of your property from taxation and lowers your tax bill. Some of these exemptions are:

  • Age 65 or older homestead
  • Disabled homestead
  • Disabled Veteran or Surviving spouse

  • The Potter Randall Appraisal District grants exemptions and is whom you will need to file your application with. The Potter Randall Appraisal District may be contacted by phone at (806) 358-1601 or in person at 5701 Hollywood Rd, Amarillo, TX.

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    Q. What districts have a tax ceiling with an Over-65 or disabled homestead exemption?
    A. When you receive an Over-65 or disabled homestead exemption, you also receive a “tax ceiling” for some of you 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.

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    Q. When and where are the Sheriff’s sales held?
    A. The Randall County Sheriff will conduct a tax sale on properties on the first Tuesday in the month of March and August of each year. The sale is held at the Randall County Justice Building located at 2309 Russell Long Blvd., Canyon, TX.

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    Q. Do you have to register to bid at the Sheriff’s sale?
    A. No you do not have to register. Bidders will need cash or certified funds. No personal checks are accepted.

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    Q. What is a tax certificate and how can I obtain one?
    A. A tax certificate is a certified document showing all delinquent taxes and may include current taxes. If delinquent, the certificate shows penalties and interest that are due according to tax records. The fee is $10.00 to obtain a tax certificate and prepayment is required.

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    Q. What is a mobile home statement and how can one be obtained?
    A. A mobile home statement is a document showing taxes have been paid from the date of sale of the mobile home and the prior 18 months.

    B. A mobile home statement is requested from the tax office. If any taxes are due, then the taxes must be paid with certified funds. There is no charge for the mobile home statement.

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