How Property Tax Works
Ochiltree County, Texas operates under the state's property tax system to fund essential local services including schools, county operations, emergency services, and infrastructure maintenance. Property taxes are the primary revenue source for local government services, with the county serving as the collection point for multiple taxing entities. The effective tax rate in Ochiltree County for the 2024-2025 tax year is approximately $0.622810 per $100 of assessed value for county operations, though total rates including school districts and special districts typically range from 1.5% to 2.2% of assessed value.
Property tax rates vary significantly by location within Ochiltree County due to overlapping special taxing districts, including school districts (primarily Perryton ISD), municipal utility districts, and other local entities. Each property owner's total tax bill reflects the combined rates of all applicable taxing jurisdictions where their property is located. The county follows Texas state law requiring annual assessments at market value, with important protections like the 10% annual assessment cap for homestead properties and various tax credits available to qualifying property owners.