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Updated 2025 Tax Year

Clay County
Property Tax Guide

Everything you need to know about property taxes in Clay County, TX. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by district, typically 2.0-2.5% total (base county rate plus school/municipal districts)
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Clay County, Texas operates under the state's property tax system, which serves as the primary funding mechanism for essential local services including public schools, county operations, emergency services, and municipal functions. Property taxes in Clay County are administered by the Clay County Appraisal District, with Chief Appraiser Lisa Murphy overseeing property valuations and assessments. The county follows Texas Property Tax Code guidelines, with tax bills typically mailed by October 1st each year and due by January 31st of the following year.

Effective property tax rates in Clay County vary significantly by location within the county due to overlapping special taxing districts, including independent school districts, municipal districts, and special service areas. For the 2025 tax year, the county's base rate is $0.670000 per $100 of assessed value, but total effective rates typically range from approximately 1.5% to 2.2% when combined with school district and municipal taxes. Property owners should note that their specific tax rate depends on which taxing jurisdictions serve their property location, including entities such as Henrietta Independent School District, Windthorst Independent School District, and various municipal and special districts throughout the county.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
Clay County$0.670000Base county services, sheriff, courts, roads
School Districts$1.200000-$1.400000Varies by district (Henrietta ISD, Windthorst ISD, etc.)
Municipal$0.200000-$0.500000City services where applicable
Special Districts$0.050000-$0.300000Emergency services, water, other special assessments
Total Range$2.120000-$2.870000Combined effective rate varies by location

Note: These rates apply to the FY 2025-2026 levy year. Actual combined rates depend on the specific taxing jurisdictions serving each property. School district rates represent the largest component and vary significantly between districts within Clay County. Property owners can verify their specific taxing units through the Clay County Appraisal District.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Clay County, property taxes are due in two installments:

First Installment
Jan 31
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Clay County are triggered by specific property events that occur after the annual assessment roll is finalized, primarily including ownership transfers, new construction completion, or significant property improvements. When these qualifying events occur, the Clay County Appraisal District calculates additional taxes based on the change in assessed value, prorated from the date of the triggering event through the end of the current tax year.

For example, if a newly constructed home worth $400,000 receives its certificate of occupancy on July 1st during the tax year, the owner would receive a supplemental tax bill covering July through December (6 months) at the applicable tax rate. With a combined rate of 2.2%, this would result in a supplemental tax of approximately $4,400 ($400,000 × 0.022 × 6/12 months). Supplemental tax bills are typically issued within 60 days of the triggering event and follow the same payment schedule as regular property taxes.

Example Calculation

Example 1: $300,000 Home with Homestead Exemption

  • Market Value: $300,000
  • School District Homestead Exemption: -$100,000
  • Net Taxable Value: $200,000
  • Combined Tax Rate: 2.15%
  • Annual Tax: $4,300
  • Monthly Escrow: $358

Example 2: $600,000 Home with Homestead and Over-65 Exemptions

  • Market Value: $600,000
  • School District Homestead Exemption: -$100,000
  • Additional Over-65 School Exemption: -$10,000 (varies by district)
  • Net Taxable Value: $490,000
  • Combined Tax Rate: 2.15%
  • Annual Tax: $10,535
  • Monthly Escrow: $878

Example 3: $1,000,000 Commercial Property

  • Market Value: $1,000,000
  • No Exemptions Applied
  • Net Taxable Value: $1,000,000
  • Combined Tax Rate: 2.20%
  • Annual Tax: $22,000
  • Monthly Escrow: $1,833

Note: All exemptions require annual application and approval. Rates shown are estimates and vary by specific taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Clay County require property tax escrow accounts for borrowers with less than 20% down payment, though some lenders mandate escrow regardless of down payment amount. Lenders collect monthly escrow payments equal to 1/12 of the annual property tax bill, plus insurance premiums, and maintain these funds in a non-interest-bearing account. Texas law requires lenders to pay property taxes on behalf of borrowers when bills become due, typically by the January 31st deadline to avoid delinquency.

Lenders must provide annual escrow analysis statements showing account activity and any required payment adjustments based on actual tax bills versus estimated payments. Property owners should review their tax bills even when escrowed to verify accuracy and ensure their lender receives proper billing information. The Clay County Tax Assessor's office recommends property owners maintain copies of tax bills and verify that escrowed payments are made timely, as property owners remain ultimately responsible for tax obligations even when lenders handle payments through escrow accounts.

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Section 6

Frequently Asked Questions

Q: When are Clay County property taxes due for the current fiscal year? A: Property taxes for FY 2025-2026 are due by January 31, 2026. Taxes become delinquent on February 1st, with penalty and interest charges applied immediately.

Q: What homestead tax credits are available and how do I apply? A: The primary benefit is the $100,000 school district homestead exemption for primary residences, plus a 10% annual assessment increase cap. Applications must be filed with the Clay County Appraisal District by April 30th and require proof of primary residence.

Q: How does the homestead exemption cap work? A: The homestead cap limits assessment increases to 10% annually on the appraised value, not the market value. This means if your home's market value increases significantly, your taxable assessment can only increase by 10% from the previous year's appraised value.

Q: What other tax exemptions require applications? A: Over-65 exemptions, disability exemptions, veteran exemptions, and agricultural/timber exemptions all require separate applications with specific documentation. Deadlines vary, but most are due by April 30th annually.

Q: How do I appeal my property assessment? A: File a protest with the Clay County Appraisal Review Board by May 15th (or within 30 days of receiving your notice). Appeals can be filed online or by mail with supporting documentation of property value.

Q: What are the penalties for late payment? A: Delinquent taxes incur 6% penalty in February, 7% in March, 8% in April, 9% in May, 10% in June, and 12% in July and thereafter, plus 1% monthly interest.

Q: Can I pay property taxes online? A: Yes, Clay County offers online payment options through the county website. Processing fees may apply for credit card payments. Electronic check payments typically have lower fees.

Q: Why do tax rates vary within Clay County? A: Different areas are served by different combinations of school districts (Henrietta ISD, Windthorst ISD), municipalities, and special districts. Each taxing entity sets its own rate, creating varying total rates across the county.

Q: When will I receive my tax bill? A: Tax bills are mailed by October 1st or as soon as practicable thereafter. Contact the Clay County Appraisal District at their Henrietta office if you haven't received your bill by mid-October.

Q: What happens if my mortgage company doesn't pay my taxes on time? A: Property owners remain legally responsible for tax payments even when lenders handle escrow. Contact both your lender and the county tax office immediately if payments are delayed to avoid penalties and potential tax liens.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
Property Tax Methods and Assitance Program 2025 Reportcomptroller.texas.gov
02
School Districts with Chapter 313 and JETI Agreementsco.wilbarger.tx.us
03
County
County Rates and Levies (XLSX)comptroller.texas.gov
04
Tax Doc
96-1717 Handbook of Texas Property Tax Rulescomptroller.texas.gov
05
Clay - 039 - Texas Comptrollercomptroller.texas.gov
06
Tax Doc
Tax Officeelpasotexas.gov
07
County
Clay County Appraisal District - Texas Comptrollercomptroller.texas.gov
08
2024 ISD Summary Worksheet - Texas Comptroller - Texas.govcomptroller.texas.gov
09
2025 ISD Summary Worksheet - Texas Comptrollercomptroller.texas.gov
10
Tax Doc
Property Tax Billscomptroller.texas.gov
All sources verified as of 2025 Tax Year

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