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Updated 2025 Tax Year

Upton County
Property Tax Guide

Everything you need to know about property taxes in Upton 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 jurisdiction, typically 1.2-1.8% effective rate depending on school district and municipal boundaries
1st Due
Jan 31
Exemptions
5+ Available
Section 1

How Property Tax Works

Upton County, Texas operates under the state's property tax system, where property taxes serve as the primary funding source for local government services including schools, county operations, infrastructure, and emergency services. Property owners in Upton County face an effective tax rate that varies by location within the county, as different areas fall under different combinations of taxing jurisdictions including the county, school districts, cities, and special districts.

The county follows Texas state law regarding property tax administration, including the annual assessment process, exemption programs, and collection procedures. Property values are assessed annually by the Upton County Appraisal District, with tax bills calculated by applying the combined tax rates of all applicable jurisdictions to the net taxable value of each property. Property owners should be aware that most tax exemptions and credits require formal application and are not automatically applied to properties.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
County M&O$0.156799Upton County maintenance and operations
County I&S$0.080854Upton County debt service
School DistrictVaries by districtMcCamey ISD and other applicable school districts
Total County Rate$0.237653Combined county rate for FY 2025-2026

Note: These rates apply to the FY 2025-2026 levy year. Total effective tax rates vary significantly by location within Upton County depending on which school district, municipal, and special district taxes apply to each property. The no new revenue tax rate is $0.180000 and the voter approval rate is $0.228957 for county taxes.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Upton 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 Upton County are triggered when property changes ownership or when new construction is completed during the tax year. When these events occur, the property may be subject to additional tax assessment based on the current market value rather than the previously assessed value. The supplemental tax represents the difference between what was already assessed and what should have been assessed based on the new circumstances.

For example, if a property sells mid-year for significantly more than its assessed value, or if a new home is completed in June, a supplemental tax bill may be issued to capture the additional tax liability for the remainder of the tax year. These supplemental bills are calculated on a prorated basis from the date of the triggering event through the end of the tax year.

Example Calculation

Example 1: $300,000 Property

  • Market Value: $300,000
  • Homestead Exemption (if applicable): -$100,000 (school district portion)
  • Net Taxable Value: ~$200,000-$300,000 (depending on exemptions)
  • Annual Tax (at 2.38% effective rate): ~$4,760-$7,140
  • Monthly Escrow: ~$397-$595

Example 2: $600,000 Property

  • Market Value: $600,000
  • Homestead Exemption (if applicable): -$100,000 (school district portion)
  • Net Taxable Value: ~$500,000-$600,000
  • Annual Tax (at 2.38% effective rate): ~$11,900-$14,280
  • Monthly Escrow: ~$992-$1,190

Example 3: $1,000,000 Property

  • Market Value: $1,000,000
  • Homestead Exemption (if applicable): -$100,000 (school district portion)
  • Net Taxable Value: ~$900,000-$1,000,000
  • Annual Tax (at 2.38% effective rate): ~$21,420-$23,800
  • Monthly Escrow: ~$1,785-$1,983

Note: Exemptions require application and approval. Actual rates vary by specific location and applicable taxing jurisdictions.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Upton County require property tax escrow accounts for borrowers with less than 20% equity. The lender collects monthly property tax payments along with principal and interest, holding these funds in escrow until tax bills are due. Lenders typically conduct annual escrow analyses to ensure adequate funds are collected, adjusting monthly payments as needed based on actual tax bills and assessment changes.

Property tax payments from escrow accounts are made directly to Upton County by January 31st each year. Property owners should verify that their lender has received and paid their tax bills on time, as the property owner remains ultimately responsible for timely payment even when using escrow services. Escrow shortages may result in increased monthly payments or lump-sum collection requirements.

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 Upton County? A: Property taxes for the FY 2025-2026 tax year are due by January 31, 2025. Taxes become delinquent on 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 a $100,000 school district exemption for primary residences. This exemption requires a formal application and must be filed with the Upton County Appraisal District. The exemption also provides a 10% annual cap on assessed value increases.

Q: How does the homestead exemption work? A: The homestead exemption reduces the taxable value for school district taxes and limits annual assessment increases to 10% for homestead properties. It does not reduce the market value but provides tax relief through reduced taxable value and capped assessment growth.

Q: When do I need to apply for exemptions? A: Applications for homestead and other exemptions should be filed by April 30th of the tax year. Late applications may be accepted with good cause but could result in penalties.

Q: How often are properties reassessed? A: Properties are assessed annually by the Upton County Appraisal District. Assessment notices are typically mailed in spring, with protest deadlines in late May or early June.

Q: What happens if I pay my taxes late? A: Penalties and interest begin accruing on February 1st for unpaid taxes. Penalty rates start at 6% for February payments and increase monthly, with additional attorney fees possible for severely delinquent accounts.

Q: Can I pay my property taxes online? A: Contact the Upton County Tax Collector's office directly for current online payment options and accepted payment methods.

Q: How do special district taxes affect my bill? A: Depending on your property's location, you may pay additional taxes for municipal services, emergency services districts, or other special purpose districts. These rates vary significantly by location within the county and are added to the base county and school district rates.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
2026 Financial Budget - Upton Countyco.upton.tx.us
02
County
Notice about 2025 Tax Rate Worksheet - Upton Countyco.upton.tx.us
03
County
2025 financial budget - Upton Countyco.upton.tx.us
04
Tax Doc
96-1717 Handbook of Texas Property Tax Rulescomptroller.texas.gov
05
Upton - 231 - Texas Comptrollercomptroller.texas.gov
06
Tax Doc
Property Tax Methods and Assitance Program 2025 Reportcomptroller.texas.gov
07
County
Upton County Appraisal District - Texas Comptrollercomptroller.texas.gov
08
2023 ISD Summary Worksheet - Texas Comptrollercomptroller.texas.gov
09
Guidelines for Qualification of Agricultural Land in Wildlife ...comptroller.texas.gov
10
APPRAISAL DISTRICT : - Texas Comptrollercomptroller.texas.gov
All sources verified as of 2025 Tax Year

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