Welcome to Gray County Appraisal District!

Within this site you will find general information about the District and the ad valorem property tax system in Texas, as well as information regarding specific properties within the district.


Mission Statement

Gray County Appraisal District will equitably appraise property accurately and timely in compliance with the Texas Property Tax System, while maintaining the highest level of professionalism and courtesy toward property owners, taxing units and the general public. These standards will be upheld by using modern technology and a well educated informed staff.


To appraise property at fair market value for ad valorem taxes of all taxing units within the boundaries of Gray County Appraisal District.


Gray County Groom ISD
White Deer ISD Lefors ISD
McLean ISD Pampa ISD
Grandview – Hopkins ISD Miami ISD
Wheeler ISD Fort Elliott ISD
City of Lefors City of McLean
City of Pampa Panhandle Groundwater Conservation District #3
Clarendon College

Appraisal Capitalization Rate for Low Income Housing
Pursuant to Section 11.1825(r) of the Texas Property Tax Code, the Gray County Appraisal District gives public notice of the capitalization rate to be used to value properties receiving exemption under this section. A basic capitalization rate of 9% to 11% will be used to value these properties. Pursuant to Section 11.182(d) and (g) of the Texas Property Tax Code, adjustments may be made to the cap rate based on the individual property characteristics and the information provided to the chief appraiser.