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Updated 2025 Tax Year

Parmer County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
$1.50-$2.20 per $100 assessed value (varies by district and special taxing units)
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Parmer County, Texas operates under the state's property tax system, where property taxes serve as the primary funding mechanism for local government services, public schools, emergency services, and infrastructure maintenance. The county is located in the Texas Panhandle and includes several municipalities and school districts that each levy their own property taxes in addition to the base county rate.

Property tax rates in Parmer County vary significantly by location within the county due to overlapping special taxing districts, including school districts, municipal governments, hospital districts, and other special purpose districts. For the 2025-2026 fiscal year, the combined effective tax rate typically ranges from approximately $1.50 to $2.20 per $100 of assessed value, depending on which taxing jurisdictions apply to your specific property location. The Parmer County portion alone is $0.666947 per $100 of assessed value for FY 2025-2026, but residents also pay additional rates to school districts and other local entities that provide services in their area.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $100DescriptionFiscal Year
Parmer County General$0.666947Base county services, roads, courts, law enforcementFY 2025-2026
School DistrictVaries by districtLocal school funding (varies significantly by district)FY 2025-2026
MunicipalVaries by cityCity services (only within city limits)FY 2025-2026
Hospital DistrictVariesEmergency medical services (if applicable)FY 2025-2026
Special DistrictsVariesWater, fire protection, other special servicesFY 2025-2026

Note: The total tax rate for any property is the sum of all applicable taxing jurisdictions. School district rates typically add $1.00-$1.50 per $100 of assessed value. Municipal rates vary by city, and special district rates depend on your specific location within Parmer County. Contact the Parmer County Appraisal District for your exact combined rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Parmer 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 Parmer County are triggered when there are changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. The Parmer County Appraisal District follows a policy of reappraising one-third of all properties in the district annually, which can also trigger supplemental assessments.

Supplemental taxes are calculated based on the difference between the old assessed value and the new assessed value, multiplied by the applicable tax rate, and prorated for the remaining months in the fiscal year. For example, if your property's assessed value increases by $50,000 due to new construction completed in March, and your combined tax rate is $2.00 per $100, you would owe an additional $1,000 in taxes, prorated for the remaining 10 months of the fiscal year (approximately $833). These supplemental bills are sent separately from your regular annual property tax bill and have their own payment deadlines.

Example Calculation

Property Value: $300,000

  • Market Value: $300,000
  • Less: Homestead Exemption (School District): $100,000
  • Less: County Homestead Exemption: $3,000
  • Net Taxable Value: $197,000
  • Annual Tax (@ $2.00/$100): $3,940
  • Monthly Escrow: $328

Property Value: $600,000

  • Market Value: $600,000
  • Less: Homestead Exemption (School District): $100,000
  • Less: County Homestead Exemption: $3,000
  • Net Taxable Value: $497,000
  • Annual Tax (@ $2.00/$100): $9,940
  • Monthly Escrow: $828

Property Value: $1,000,000

  • Market Value: $1,000,000
  • Less: Homestead Exemption (School District): $100,000
  • Less: County Homestead Exemption: $3,000
  • Net Taxable Value: $897,000
  • Annual Tax (@ $2.00/$100): $17,940
  • Monthly Escrow: $1,495

Note: These calculations use an estimated combined tax rate of $2.00 per $100. Actual rates vary by location. Exemptions require annual application and are not automatic.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Parmer County require borrowers to maintain an escrow account for property tax payments, especially when the loan-to-value ratio exceeds 80%. Your lender collects monthly escrow payments along with your mortgage payment and pays your property taxes directly to the Parmer County Tax Collector when bills are due.

Property taxes in Parmer County are typically due in two installments: the first installment is due in October upon receipt of the bill, and the second installment is due by February 1st of the following year. For the current tax year, the second installment deadline is February 1, 2026. Lenders usually pay the October installment from your escrow account and then pay the February installment. Your lender will provide an annual escrow analysis showing how your payments are allocated and any adjustments needed based on actual tax bills versus estimated amounts. If your property taxes increase due to rising assessments or tax rate changes, your lender may increase your monthly escrow payment or require you to make up any shortage over 12 months.

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 Parmer County? A: Property taxes are due in two installments for FY 2025-2026: the first installment upon receipt of the bill in October, and the second installment by February 1, 2026. Taxes become delinquent and subject to penalties if not paid by February 1st.

Q: What homestead exemptions are available and do I need to apply? A: Parmer County offers a $3,000 homestead exemption from the general fund for primary residences, and school districts provide up to $100,000 in homestead exemptions. All exemptions require annual application and are not automatic. Additionally, homestead properties receive a 10% annual cap on assessment increases under Texas law.

Q: How does the 10% assessment cap work for homesteads? A: The homestead cap limits how much your property's assessed value can increase each year for tax purposes, regardless of market value increases. This is not an exemption that reduces value, but rather a limit on assessment growth. You must file for homestead designation to receive this protection.

Q: What happens if I pay my taxes late? A: Delinquent taxes accrue penalties and interest. Properties with unpaid taxes by February 1st become subject to enforcement liens, and the county may eventually initiate foreclosure proceedings to collect unpaid taxes.

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

Q: How often are properties reassessed? A: The Parmer County Appraisal District reappraises one-third of all properties annually, meaning each property is typically reassessed every three years. However, significant improvements or market changes may trigger more frequent appraisals.

Q: How do I appeal my property assessment? A: Property owners can protest their assessed values with the Parmer County Appraisal District. Protest deadlines are typically in late May, and you can request hearings before the Appraisal Review Board if you believe your assessment is incorrect.

Q: Do tax rates vary within Parmer County? A: Yes, tax rates vary significantly depending on which school district, municipality, and special taxing districts serve your property location. Rural areas may have different rates than incorporated cities, and different school districts have different tax rates.

Q: What triggers a supplemental tax bill? A: Supplemental taxes are issued when property changes ownership, new construction is completed, or improvements increase assessed value during the tax year. These are prorated based on the timing of the change and are billed separately from annual taxes.

Q: Where do I apply for exemptions? A: All property tax exemptions must be filed with the Parmer County Appraisal District. Application deadlines are typically April 30th for the following tax year, and you must reapply annually to maintain exemption status.

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