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Updated 2025 Tax Year

Lynn County
Property Tax Guide

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

9 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by location within county, approximately 1.8% base plus additional district rates
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Lynn County, Texas operates under the state's property tax system, where property taxes serve as the primary funding mechanism for essential local services including public schools, county operations, emergency services, and infrastructure maintenance. Property owners in Lynn County pay taxes to multiple entities: the county, school districts, cities (if applicable), and various special districts, each setting their own tax rates within state guidelines.

The effective property tax rate in Lynn County varies by location within the county due to different combinations of taxing entities and special districts. While Texas has a statewide average of approximately 1.8%, actual rates in Lynn County depend on which school district, city, and special taxing districts serve your specific property. All property taxes are assessed annually based on January 1st valuations, with the tax year running from January 1st through December 31st.

Property values are subject to Texas's 10% annual assessment cap for homestead properties, and the state provides a significant $100,000 homestead exemption for school district taxes. However, most exemptions and credits require formal application and are not automatically applied to your property tax bill.

Section 2

What Makes Up Your Tax Bill

Note: Specific FY 2025-2026 tax rates for Lynn County are pending finalization. The following represents the typical structure of property tax components:

ComponentEstimated Rate RangeDescription
Lynn County$0.30-0.50 per $100County operations, roads, courthouse, sheriff
School District$1.00-1.30 per $100Local school districts (varies by district)
City (if applicable)$0.20-0.60 per $100Municipal services (Tahoka, O'Donnell, Wilson)
Special Districts$0.05-0.25 per $100Hospital, water, emergency services districts
Total Combined$1.55-2.65 per $100Varies significantly by location

Tax rates are expressed per $100 of assessed value and apply to the FY 2025-2026 levy year. Properties in different areas of Lynn County will have different total rates depending on which school district, city, and special taxing districts provide services to that location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lynn 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 property taxes in Lynn County are triggered by specific events that change a property's assessed value or ownership status during the tax year. The most common triggers include ownership transfers (sales), new construction completion, additions or major improvements, and subdivision of existing properties.

When a supplemental assessment occurs, the tax is calculated on the difference between the old and new assessed values, prorated for the portion of the tax year remaining after the triggering event. For example, if a property sells in June and the new assessment increases the value by $50,000, the supplemental tax would be calculated on that $50,000 difference for the remaining seven months of the tax year.

Example: A home originally assessed at $250,000 sells in July and is reassessed at $320,000. The supplemental tax on the $70,000 increase would be calculated at the applicable tax rate (approximately $1,400-1,855 annually) and prorated for six months, resulting in a supplemental bill of roughly $700-925, typically due within 30 days of issuance.

Example Calculation

The following examples show estimated annual property taxes for different home values in Lynn County, assuming a combined tax rate of approximately $2.00 per $100 of assessed value:

$300,000 Home:

  • Market Value: $300,000
  • Less: Homestead Exemption (school portion): $100,000
  • Net Taxable Value: ~$275,000
  • Annual Tax: ~$5,500
  • Monthly (if escrowed): ~$458

$600,000 Home:

  • Market Value: $600,000
  • Less: Homestead Exemption (school portion): $100,000
  • Net Taxable Value: ~$575,000
  • Annual Tax: ~$11,500
  • Monthly (if escrowed): ~$958

$1,000,000 Home:

  • Market Value: $1,000,000
  • Less: Homestead Exemption (school portion): $100,000
  • Net Taxable Value: ~$975,000
  • Annual Tax: ~$19,500
  • Monthly (if escrowed): ~$1,625

Note: These calculations include the automatic $100,000 school district homestead exemption. Additional exemptions for seniors, disabled persons, or veterans require separate applications and can further reduce tax liability.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lynn County require property tax escrow accounts for borrowers with less than 20% down payment. Your lender collects monthly payments equal to 1/12th of your estimated annual property tax bill, holding these funds in a separate escrow account to pay taxes on your behalf when due on January 31st.

Lenders typically conduct annual escrow analyses in late fall, comparing collected funds with actual tax bills. If taxes increase significantly due to rising property values or rate changes, your monthly mortgage payment may increase to cover the shortage. Conversely, if an overage exists, you may receive a refund or see reduced monthly payments.

You can verify your escrow payments by reviewing your annual property tax statement from the Lynn County Tax Assessor-Collector and comparing it with your lender's escrow analysis. If you pay taxes independently (without escrow), remember that the full annual amount is due by January 31st, with no partial payment options available in Texas.

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 for the current tax year? A: Property taxes for the 2025 tax year are due by January 31, 2026. Taxes become delinquent on February 1st, with penalty and interest charges applying immediately.

Q: What homestead exemptions are available and do I need to apply? A: The primary homestead exemption is $100,000 off assessed value for school district taxes on your primary residence. You must apply with the Lynn County Appraisal District by April 30th following the year you establish homestead. This exemption also activates the 10% annual assessment increase cap.

Q: Are there additional tax credits for seniors or disabled persons? A: Yes, persons 65 and older or disabled may qualify for additional school district exemptions and frozen tax amounts. These require separate applications with supporting documentation filed by April 30th deadline.

Q: How often are properties reassessed in Lynn County? A: All properties are reassessed annually based on market value as of January 1st. Homestead properties are protected by a 10% cap on annual assessed value increases, while non-homestead properties can increase without limitation.

Q: What penalties apply for late tax payments? A: Delinquent taxes incur immediate penalty and interest starting February 1st. Penalties begin at 6% the first month and increase monthly, plus annual interest charges currently around 7%.

Q: Can I pay my property taxes online? A: Contact the Lynn County Tax Assessor-Collector's office at (806) 561-4750 for current online payment options and accepted payment methods.

Q: How do I appeal my property assessment? A: File a protest with the Lynn County Appraisal Review Board by May 15th (or 30 days after receiving your notice, whichever is later). Informal and formal hearing options are available.

Q: Do special districts affect my tax rate? A: Yes, Lynn County has various special districts including hospital districts, water districts, and emergency services districts. Your total tax rate depends on which combination of districts serve your specific property location.

Verified Sources

Backed by 9 Official Government Sources

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

01
County
notice of public hearing - on tax increase - Lynn County, Texasco.lynn.tx.us
02
County
Taxpayer lmpact Statement - FY 2026 more in county property taxes ...co.lynn.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
Paying Your Taxes - Texas Comptrollercomptroller.texas.gov
06
County
Lynn County, Texasco.lynn.tx.us
07
County
A Favor - Lynn County, Texasco.lynn.tx.us
08
2024 ISD Summary Worksheet - Texas Comptroller - Texas.govcomptroller.texas.gov
09
County
Lynn County Appraisal Districtcomptroller.texas.gov
All sources verified as of 2025 Tax Year

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