Gray County Property Tax Overview
Gray County is located in the Panhandle region of Texas, with the county seat in Pampa. The county is served by the Gray County Appraisal District (GRAY CAD), which appraises all real and personal property within its boundaries.
How Property Taxes Work in Gray County
Under the Texas Tax Code, the January 1 valuation date (§23.01) governs all appraisals in Gray County. The GRAY CAD uses mass appraisal methodology under USPAP Standard 6 to value all properties at their market value each year.
Homeowners in Gray County benefit from the $140,000 homestead exemption enacted via Proposition 13 (November 4, 2025), retroactive to the 2025 tax year. Combined with the $60,000 additional senior/disabled school exemption (Prop 11, 2025), qualifying seniors and disabled homeowners may exclude $200,000 from taxable value on their school district taxes.
The 10% homestead appraisal cap (§23.23) limits annual increases in appraised value for homesteaded properties. For non-homestead properties valued at $5 million or less, the 20% circuit-breaker under §23.231 also applies — note this provision sunsets December 31, 2026 unless extended by the Legislature.
Protest Deadline
The standard protest deadline in Gray County is May 15, 2026, or 30 days after the date your Notice of Appraised Value is mailed — whichever is later (Tax Code §41.44). Do not miss this deadline; late protests are not accepted except in limited circumstances.
Once you file, the GRAY CAD must deliver your evidence packet at least 14 days before your hearing under §41.461. If they fail to do so, their evidence is excluded at the hearing (§41.67(d)) — a significant advantage.
Tips for Gray County Protests
The unequal appraisal argument (§41.43(b)(3)) is often the strongest ground in any Texas county. This requires the appraisal district to prove your property is appraised at or below the median appraised value of comparable properties — a burden they frequently cannot meet. Always check both “value over market” and “value unequal” boxes on Form 50-132 to preserve both grounds.
Gather 5–10 comparable sales within 6 months prior to January 1. Photograph any condition issues dated before January 1. Bring printed comparables to the informal hearing — roughly 60–80% of residential protests settle at this stage without ever reaching the ARB.