Property Taxes

Property Taxes

One of the primary responsibilities of the Office of Robin Harper, Andrews County Tax Assessor-Collector, is to collect, record and disburse property taxes.

When the certified tax roll is received from the Andrews County Appraisal District, the property values are loaded on the Tax Office’s computer system. The certified tax roll and the tax rates adopted by each taxing jurisdiction are used to levy the current property taxes in October of each year. Tax statements are then generated and mailed to property owners, mortgage companies and agents.

*ADDRESS CHANGES* If your address has changed, please contact the Andrews County Appraisal District MINERAL OWNERS – please contact Capitol Appraisal Group

Property taxes must be paid in full on or before January 31st to avoid penalty and interest. The delinquency date is February 1st, and a 7% penalty and interest will be added to property accounts with outstanding balances. Taxpayers who are not able to pay the full amount by January 31st, are encouraged to pay as much as possible but will be subject to penalty interest on the remaining balance.

Taxes that remain delinquent on July 1 of the year in which they become delinquent may incur an additional penalty of up to 20% to defray costs of collection. Perdue Brandon Fielder Collins & Mott, LLP – A law firm specializing in the collection of delinquent property taxes has contracted to represent all taxing entities of Andrews County. Information regarding Tax Sales and Re-Sales are posted on their website and you are able to join their mailing list for tax sale updates.

The Tax Office disburses the taxes to the various taxing entities for which it serves as collector. For more information about property taxes, exemptions, tax bills and more, visit our Frequently Asked Questions page.

Payment Information:

Payments can be made online from the home page. You may pay all years or make a partial payment of your taxes. Partial payments will be applied on a pro-rata basis to tax, penalty, interest and collection penalty (if applicable). Unpaid balances will be subject to penalty and interest.

Exemptions

Texas law provides for certain exemptions and deferrals to help reduce the property tax obligations of qualifying property owners. These exemptions/ tax reliefs are administered by the Andrews County Appraisal District (ACAD).

You must apply with the ACAD for any exemptions which you may be eligible. ACAD will subsequently notify the Andrews County Tax Office of any changes to your property. Please note: These changes may take 4 to 6 weeks to reflect on our website.

Please refer to the ACAD.org website for all applicable forms and any additional information.

Over65 (OA65) / Disabled Person (DP) / Disabled Veteran (DV)

Eligibility

If you are 65 years of age or older (OA65), a disabled person(DP), or a disabled veteran (DV) with a service-connected disability and the property is your residence homestead you may qualify for an additional exemption on your property. These exemptions can freeze your taxes per the Property Tax Code (section 11.26) and impact your tax bill if you are eligible.

Exemptions are administered by the Andrews County Appraisal District.

Deferral

Texans who are 65 years of age or older or disabled persons/veterans may postpone paying current and/or delinquent property taxes due on their homes by signing a residence homestead tax deferral. The individual must own the property and occupy the property as a residence homestead. Utilizing the deferral exemption is only a postponement of the taxes; this does not eliminate the responsibility of paying taxes on your property. If you qualify, please contact the Andrews County Appraisal District.

When filing a tax deferral you should know the following:

  • Once the affidavit is on file, any and all taxes will accumulate with 5% interest per year for each tax year that is due.
  • A tax deferral does not cancel penalties, interest, or attorney fees that were already due.
  • Taxes will become due when the homeowner or surviving spouse no longer owns and resides in the home. If the tax debt remains unpaid, after 180 days from the change in residency, full penalties and interest will be imposed, and taxing units may take legal action to collect the past due amount.
  • The law extends the tax deferral to the surviving spouse of the person who deferred taxes on the homestead if the surviving spouse is at least 55 years old when the deceased spouse passes away.

If you have a Mortgage/Reverse Mortgage Company you will need to know:

  • Before applying for a deferral you should contact your mortgage company to ensure they honor a deferral under your agreement.
  • Your mortgage company can choose to pay your taxes at any time while they have a lien on your property.
  • If you plan on participating in a reverse mortgage, they will require all taxes to be paid in full annually, including all past due taxes before they will complete your paperwork.

Manufactured Homes

The Texas Department of Housing and Community Affairs (TDHCA) maintains the official state records called Statements of Ownership (SO) regarding the ownership, location, lien status, and status as real property or personal property. In the event that you sell or transfer ownership of a home, the “SO” must be updated. It also must be updated if the home is moved to another location. Please visit the TDHCA – Manufactured Housing Division page for information on applying for a Statement of Ownership.

When filing for a statement of ownership on a manufactured home, a statement from the Tax Assessors-Collector for the county that the home is located in on January 1st must also be submitted with your application to the TDHCA. The statement from the Tax Assessor-Collector must indicate that there are no prior taxes due and that estimated taxes for the upcoming year are held in escrow.

Steps to Obtain the Statement From the Tax Assessor / Collector

Information needed to obtain a “Statement from Tax Assessor-Collector” – MHD Form 1076 (PDF):

  1. Provide information on the address or owner of the Manufactured Home
  2. Label and or Serial Number (generally found on paperwork from seller or tongue of manufactured home
  3. Pay any taxes due and/or estimated amount for the upcoming tax year
  4. Once funds are in escrow the statement is issued and given to the customer upon completion of the transaction.

All forms of payment are accepted. Credit/debit cards will incur a convenience fee of 2.35% for each transaction charged.

If the manufactured home was moved to this county after January 1st the Statement from Tax Assessor-Collector will need to be obtained from the county where the home was located on January 1st.

Payments held in escrow for a manufactured home do not transfer ownership. Applications for Statement of Ownership and all associated paperwork must be submitted to the Texas Department of Housing and Community Affairs (TDHCA) to complete the ownership transfer.

Manufactured Housing Tax Liens

Before you buy a used manufactured home or submit an application to transfer ownership, please check TDHCA records for current ownership information, mortgage liens, and tax liens. You may do so by searching the TDHCA – Manufactured Housing Division page. When choosing to search our database option and then view home ownership records, be prepared to provide the complete serial number and or HUD label or Texas Seal number for the manufactured home.

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PENALTY & INTEREST

Information concerning electronic delivery of Tax Statements Electronic Statement

Agreement Installment Agreement Information for Delinquent Taxes

HISTORIC TAX RATES

Taxpayer’s Rights & Remedies

Truth In Taxation

Contact Information