Property Tax
Gray County Has Two Separate Property Tax Offices
In Gray County, the appraisal district sets your property value while a separate tax office collects your bill — you deal with each for different things.
The Gray County Appraisal District (Gray CAD) decides what your property is worth each year. That value is what your tax bill is based on. Gray CAD is at 815 N. Sumner St. in Pampa. If you think your home's value is wrong, you can protest it through the appraisal district — not the tax office.
The Gray County Tax Assessor-Collector is a completely different office. It handles actual billing and collection. That office is at 205 N. Russell St., Room 101, also in Pampa. Gray County has 15 taxing units total — including the county, several school districts, three cities, a groundwater district, and Clarendon College. Your tax bill reflects levies from all the units whose boundaries cover your property.
Source to confirm: Texas Comptroller — Gray County (090) Directory