Potter County Property Tax Protest — Texas

Rob Hartley·Updated February 25, 2026

Potter County is located in the Texas Panhandle, with Amarillo serving as the county seat and largest city. As of the 2020 census, Potter County had a population of 118,525, making it a significant urban center in the region. The county's property tax burden is notably higher than the national average, with an effective tax rate of 1.76% compared to the national median of approximately 1.02%. This makes protesting your property tax assessment particularly valuable in Potter County, where homeowners can potentially save hundreds or thousands of dollars annually through a successful protest.

Notable cities: Amarillo, Bushland, Wildorado

Median Home

$80,600

Tax Rate

1.76%

Annual Tax

$1,415

Population

118,525

2026 Protest Deadline: May 15, 2026 or 30 days from notice delivery date, whichever is later

The protest deadline in Potter County is May 15 or 30 days after the appraisal district delivers your Notice of Appraised Value, whichever comes later. Homestead notices are typically mailed by April 1, while other property notices are sent by May 1. The 30-day countdown begins when the appraisal district mails your notice, not when you receive it. If the deadline falls on a weekend or legal holiday, it extends to the next business day.

Property in Potter County, Texas — local tax assessment and protest guide

How Potter County Assesses Property

100%of market value

Assessed by: Potter-Randall Appraisal District

Assessment cycle: annual

Notices typically mailed: April-May

In Texas, properties are assessed at 100% of their market value as of January 1st each year. This means your assessed value equals your market value without any reduction. For example, if your home's market value is $80,600 (the median in Potter County), at Texas's 100% assessment ratio your assessed value would be $80,600, resulting in approximately $1,419 in annual taxes at the county's effective rate of 1.76%. The Potter-Randall Appraisal District determines market value based on comparable sales, property characteristics, and market trends in your area.

The Protest Process

Appeals are heard by the Appraisal Review Board (ARB). After filing, you'll first have an opportunity for an informal review with an appraisal district staff member, which often resolves protests when strong evidence is presented. If not resolved, your case proceeds to a formal ARB hearing before a three-member panel of independent citizens who will hear evidence from both you and the appraisal district, then issue a binding decision.

Review your Notice of Appraised Value carefully when it arrives in April or May, checking for errors in property description, square footage, or market value assessment

Gather evidence to support your protest including comparable sales data from similar properties in your neighborhood that sold for less, photos documenting property condition issues, repair estimates, and independent appraisals if available

File your protest before the deadline (May 15 or 30 days from notice delivery) using the online portal at www.prad.org/public-portal with your E-File PIN, by mail, or in person at the appraisal district office

Attend the informal review with a Potter-Randall Appraisal District appraiser, which typically occurs before your formal hearing and can resolve many cases when strong evidence is presented

If the informal review doesn't resolve your case, attend your formal Appraisal Review Board (ARB) hearing where you'll present your evidence to a three-member panel of independent citizens (you'll receive at least 15 days notice of the hearing date)

If dissatisfied with the ARB's decision, you may appeal to the state district court in Potter County within 60 days of receiving the ARB's written order (judicial appeal)

For residential homesteads valued at $5 million or less, you may alternatively pursue binding arbitration as a final appeal option

Required form: Form 50-132 (Property Owner's Notice of Protest) or written letter of disagreement

Filing Methods

online:File through the Potter-Randall Appraisal District online portal at www.prad.org/public-portal using the E-File PIN and Property ID listed on your Notice of Appraised Value

mail:Mail Form 50-132 to Potter-Randall Appraisal District, P.O. Box 7190, Amarillo, TX 79114-7190

in-person:Deliver protest documents to 5701 Hollywood Rd., Amarillo, TX 79110

Evidence to Bring

Comparable sales data from similar properties in your neighborhood that sold for less than your appraised valuePhotos documenting property condition issues such as foundation problems, roof damage, or needed repairsProfessional repair estimates or contractor bids for major issues affecting your home's valueIndependent appraisal report from a licensed appraiserDocumentation of property description errors (incorrect square footage, wrong number of rooms, etc.)

Potter County Assessor Contact

Potter-Randall Appraisal District

Phone: (806) 358-1601

Address: 5701 Hollywood Rd., Amarillo, TX 79110

Website: https://www.prad.org

Online Portal: https://www.prad.org/public-portal

Hours: Monday-Friday, 8:00 AM - 5:00 PM

Tax Exemptions in Potter County

General Residence Homestead Exemption

$140,000 for school districts (mandatory statewide as of 2025); counties may offer $3,000 for farm-to-market/flood control taxes; cities and other taxing entities may offer up to 20% of appraised value with a minimum of $5,000

Reduces the taxable value of your primary residence for school district and other taxing entities

Eligibility: Property must be your primary residence as of January 1 of the tax year. You must own the property and occupy it as your principal residence. Cannot claim homestead exemption on another property in or outside Texas.Deadline: Before May 1 (late applications may be accepted with penalty)

Over-65 Exemption

$10,000 minimum for school districts (mandatory by state law); other taxing entities may adopt additional amounts and tax ceilings

Additional exemption for homeowners age 65 or older, includes a school tax ceiling that freezes school taxes at the current amount

Eligibility: Property owner must be 65 years or older and qualify for the general homestead exemption. Must provide proof of age such as a Texas driver's license or ID card.Deadline: Before May 1, but can apply the year you turn 65

Disabled Person Exemption

$10,000 minimum for school districts; other taxing entities may adopt additional amounts and tax ceilings

Exemption for homeowners with disabilities, includes a school tax ceiling similar to over-65 exemption

Eligibility: Must meet Social Security Administration standards for disability or receive disability benefits under Federal Old Age, Survivors and Disability Insurance Program. Must qualify for general homestead exemption.Deadline: Before May 1

Disabled Veteran Exemption

Ranges from $5,000 for 10-29% disability to $12,000 for 70-100% disability; 100% disabled veterans receive total property tax exemption on their homestead

Exemption based on disability rating from the U.S. Department of Veterans Affairs

Eligibility: Must have a disability rating from the VA or branch of armed services. Surviving spouses of disabled veterans may also qualify.Deadline: Before May 1

Official Resources

Potter-Randall Appraisal District Website →

Official appraisal district website with property search, online protest filing portal, exemption applications, and contact information.

Potter-Randall Appraisal District Online Protest Portal →

File your property tax protest online using your E-File PIN and Property ID from your Notice of Appraised Value.

Texas Comptroller Property Tax Information →

State resources on property tax protests, exemptions, forms, and taxpayer rights including downloadable protest forms and guides.

Potter County Tax Office →

Pay property taxes online, search tax records, and access tax payment information for Potter County properties.

Potter County Protest Statistics

Success Rate

68% at informal hearings, 58% at ARB hearings

% Who Protest

7% (as of 2024, increased from 3% in 2021)

Check Your Potter County Assessment

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Frequently Asked Questions

What is the deadline to protest my property taxes in Potter County for 2026?

The protest deadline in Potter County is May 15, 2026, or 30 days from the date the Potter-Randall Appraisal District delivered your Notice of Appraised Value, whichever comes later. Homestead property notices are typically mailed by April 1, while other properties receive notices by May 1. The 30-day countdown begins when the notice is mailed, not when you receive it. If the deadline falls on a weekend or legal holiday, it automatically extends to the next business day. Missing this deadline means you forfeit your right to protest for the entire tax year.

How do I file a property tax protest online in Potter County?

You can file your protest online through the Potter-Randall Appraisal District's online portal at www.prad.org/public-portal. You'll need the E-File PIN and Property ID number printed on your Notice of Appraised Value. The online system streamlines the process and allows you to upload supporting documentation such as photos, comparable sales data, and repair estimates. Once you submit your protest online, the system automatically enters your case and you'll receive communication about your hearing date through the portal. Online filing is the preferred method and is available 24/7 until the midnight deadline on May 15.

What is the homestead exemption worth in Potter County?

In Potter County, the mandatory school district homestead exemption is $140,000, which was increased from $100,000 in 2025 as part of statewide property tax reform. This exemption removes $140,000 from your home's taxable value for school taxes only. For example, if your home is valued at $150,000, you would only pay school taxes on $10,000 of value. Counties providing farm-to-market or flood control services must offer an additional $3,000 exemption. Cities and other local taxing entities in Potter County may adopt optional exemptions of up to 20% of your property's value, with a minimum of $5,000. The total savings depends on which taxing entities have adopted optional exemptions.

What happens at an ARB hearing in Potter County?

At a Potter County ARB hearing, you'll present your case before a three-member panel of independent citizens who are not employed by the appraisal district. The hearing typically lasts 30-45 minutes. You'll present your evidence showing why your property value should be reduced, such as comparable sales, photos of property issues, or repair estimates. The appraisal district representative will also present evidence supporting their valuation. The ARB panel will ask questions and review all evidence before making a decision. You'll receive the ARB's written order by certified mail or email within a reasonable time after the hearing. If you disagree with the ARB's decision, you have 60 days to appeal to state district court or pursue binding arbitration if your residential homestead is valued under $5 million.

How much can I save by protesting my property taxes in Potter County?

Potter-Randall Appraisal District property owners saved $15 million in property taxes in 2024 through successful protests. With Potter County's effective tax rate of 1.76%, every $10,000 reduction in your property's assessed value saves approximately $176 per year in property taxes. The success rate for informal hearings is 68%, and 58% for formal ARB hearings, meaning most property owners who protest receive some reduction. The actual savings depends on how much your property is overvalued and the strength of your evidence. Given that approximately 50% of Texas properties are assessed at 100% or more of market value according to the Texas Comptroller, many Potter County homeowners have legitimate grounds for a reduction.

What evidence do I need for a Potter County property tax protest?

The most effective evidence for a Potter County protest includes recent comparable sales from similar properties in your neighborhood that sold for less than your appraised value. You should gather at least three to five comparable sales from the past 6-12 months, making sure they're similar in size, age, condition, and location. Property condition documentation is also valuable, including photos showing foundation cracks, roof damage, outdated features, or needed repairs, along with contractor estimates for repair costs. An independent appraisal from a licensed appraiser carries significant weight. Also check your property record for errors in square footage, number of rooms, lot size, or other features that might inflate your value. The Potter-Randall Appraisal District must prove their valuation is correct, so strong contradictory evidence shifts the burden to them.

Can I protest my Potter County property taxes if my value didn't increase?

Yes, you can and should protest your property taxes in Potter County even if your assessed value didn't change from last year. Texas law allows property owners to protest their valuation annually regardless of whether the value increased, decreased, or stayed flat. If your property was overvalued last year, that error compounds each year as it becomes the baseline for future valuations. Market conditions change constantly, and comparable sales in your neighborhood may support a lower value even if the appraisal district didn't raise your assessment. Additionally, you can protest for reasons beyond market value, such as unequal appraisal compared to similar properties, property description errors, or denial of exemptions. With Potter County's protest success rates of 68% at informal hearings and 58% at ARB hearings, protesting annually is a sound tax management strategy.

Does Potter County offer an informal review before the formal ARB hearing?

Yes, Potter County provides an informal review process before your formal ARB hearing. After you file your protest, you have the opportunity to meet with a Potter-Randall Appraisal District appraiser to discuss your case informally. This informal meeting typically takes less than 10 minutes and can be conducted at the appraisal district office. Many cases are resolved at this stage when property owners present strong evidence such as comparable sales or documentation of property issues. The informal review allows for quicker resolution without going through a full ARB hearing. However, if you accept a settlement at the informal review, you waive your right to proceed to a formal ARB hearing. If you're not satisfied with the informal review outcome, you can decline any offer and proceed to your scheduled formal ARB hearing.

For state-wide protest information including Texas's assessment ratio and deadlines, see our Texas Property Tax Protest Guide →

Considering professional help with your protest? Compare pricing, coverage, and pros/cons in our Best Property Tax Protest Services (2026) or browse side-by-side service comparisons →

More Texas Counties

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← All Texas property tax protest info

Sources: https://www.prad.org | https://comptroller.texas.gov/taxes/property-tax/ | https://www.tax-rates.org/texas/potter_county_property_tax | https://en.wikipedia.org/wiki/Potter_County,_Texas | https://www.poconnor.com/potter-randall-county/

Last verified: 2026-02-25