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Updated 2025 Tax Year

Gaines County
Property Tax Guide

Everything you need to know about property taxes in Gaines 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
$0.523555 per $100 assessed value (county only), varies by district with school and municipal taxes added
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Gaines County, Texas operates under the state's property tax system, where property taxes serve as the primary funding source for local government services, school districts, and various special districts. Property owners in Gaines County pay taxes to multiple entities, including the county government, school districts, cities, and special purpose districts such as hospital districts or municipal utility districts. The effective tax rate varies significantly depending on your specific location within the county, as different combinations of taxing entities serve different areas.

For FY 2025-2026, the county-wide property tax rate is $0.523555 per $100 of assessed valuation, though your total tax bill will be higher when school district, municipal, and special district taxes are added. Most residential properties in Texas see total effective rates ranging from 1.5% to 2.5% of assessed value. Property assessments are conducted annually by the Gaines County Appraisal District, with values generally reflecting market conditions as of January 1st of each tax year. The Texas 10% assessment cap provides important protection for homestead properties, limiting annual assessment increases even when market values rise more dramatically.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)DescriptionLevy Year
County General Fund$0.523555County operations, roads, law enforcementFY 2025-2026
School District M&OVaries by districtSchool operations (varies by ISD)FY 2025-2026
School District I&SVaries by districtSchool debt service (varies by ISD)FY 2025-2026
City (if applicable)Varies by cityMunicipal servicesFY 2025-2026
Hospital DistrictVaries by areaHealthcare services (if applicable)FY 2025-2026
Special DistrictsVariesWater, fire, utility districtsFY 2025-2026

Note: Your actual tax rate depends on which taxing jurisdictions serve your property address. Properties within city limits pay additional municipal taxes, while rural properties may be served by different special districts. Contact the Gaines County Appraisal District for your specific tax rate combination.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Gaines 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 Texas are relatively uncommon compared to other states, as the annual assessment process typically captures most property value changes. However, supplemental assessments may occur when new construction is completed after the January 1st assessment date, when previously exempt property loses its exemption status, or when significant property improvements are discovered that weren't included in the original assessment.

When supplemental taxes are levied, they're calculated by applying the current tax rate to the additional assessed value, prorated for the portion of the tax year remaining. For example, if new construction worth $50,000 is completed in July (6 months into the tax year), the supplemental tax would be calculated as: ($50,000 ÷ 100) × $0.523555 × 0.5 = $130.89 for the county portion alone. Property owners receive separate billing for supplemental taxes, typically due within 30 days of the notice date.

Example Calculation

Example 1: $300,000 Home with Homestead Exemption

  • Market Value: $300,000
  • School District Homestead Exemption: -$100,000
  • Taxable Value for School: $200,000
  • County Taxable Value: $300,000
  • Annual Tax: ~$2,800-3,500 (varies by district)
  • Monthly Escrow: ~$233-292

Example 2: $600,000 Home with Homestead Exemption

  • Market Value: $600,000
  • School District Homestead Exemption: -$100,000
  • Taxable Value for School: $500,000
  • County Taxable Value: $600,000
  • Annual Tax: ~$6,200-7,800 (varies by district)
  • Monthly Escrow: ~$517-650

Example 3: $1,000,000 Home with Homestead Exemption

  • Market Value: $1,000,000
  • School District Homestead Exemption: -$100,000
  • Taxable Value for School: $900,000
  • County Taxable Value: $1,000,000
  • Annual Tax: ~$10,800-13,500 (varies by district)
  • Monthly Escrow: ~$900-1,125

Note: All exemptions require application and approval. Actual rates vary significantly based on your specific taxing districts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Gaines County require property tax escrow accounts, collecting monthly payments alongside your mortgage payment and remitting taxes directly to the county tax collector. Lenders typically collect 1/12th of your estimated annual tax bill each month, plus a cushion of up to two months' payments as allowed by federal law. Your lender will analyze your escrow account annually and adjust monthly payments based on actual tax bills and projected changes.

Property taxes in Gaines County are due January 31st each year, and lenders typically pay before this deadline to avoid penalties. You'll receive a copy of your tax bill for verification, even when paying through escrow. If you're a new homeowner, your lender may collect several months of escrow payments at closing to ensure adequate funds are available. If you pay off your mortgage or refinance, you may receive an escrow refund and become responsible for direct tax payments to Gaines County.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Gaines County? A: Property taxes for FY 2025-2026 are due January 31, 2026. Taxes become delinquent February 1st, with penalties and interest applied to late payments.

Q: What homestead exemptions are available and do I need to apply? A: The primary homestead exemption is the $100,000 school district exemption for your primary residence, which must be applied for through the Gaines County Appraisal District. This exemption also activates the 10% assessment increase cap. Additional exemptions may be available for seniors, disabled persons, or veterans, all requiring separate applications.

Q: How does the homestead 10% cap work? A: The homestead cap limits assessment increases to 10% annually on your primary residence, regardless of market value changes. This doesn't reduce market value but limits taxable value growth. You must have an approved homestead exemption for this protection, and it requires no separate application once homestead status is established.

Q: When should I apply for exemptions? A: Applications are generally due by April 30th for the current tax year, though late applications may be accepted with good cause. New homeowners should apply immediately after purchasing their primary residence.

Q: How can I appeal my property assessment? A: Informal appeals can be filed with the Gaines County Appraisal District, typically due by May 15th. Formal appeals go to the Appraisal Review Board if informal appeals are unsuccessful. Deadlines are strict and published annually.

Q: What penalties apply for late payment? A: Penalties begin February 1st at 6% for the first month, increasing monthly. Interest accrues at 1% per month. Additional attorney and collection fees may apply for severely delinquent accounts.

Q: Can I pay property taxes online? A: Contact the Gaines County Tax Collector's office for current online payment options and accepted payment methods. Many Texas counties offer online payment systems with convenience fees.

Q: Why did my tax bill change if my exemptions stayed the same? A: Tax bills can change due to assessment value changes (subject to the 10% homestead cap), tax rate changes by any of your taxing entities, or changes in special district boundaries or rates serving your property.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
Scanned Image - Gaines Countyco.gaines.tx.us
02
County
NOTICE OF MEETING TO VOTE ON TAX RATE - Gaines Countyco.gaines.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
Tax Doc
Property Tax Law Deadlines - Texas Comptrollercomptroller.texas.gov
06
Tax Doc
Paying Your Taxes - Texas Comptrollercomptroller.texas.gov
07
County
Gaines County Appraisal Districtcomptroller.texas.gov
08
Homestead Exemptions - Texas Comptrollercomptroller.texas.gov
09
County
t - Gaines Countyco.gaines.tx.us
10
County
gaines county texasscience.gov
All sources verified as of 2025 Tax Year

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