taxes Property Tax Assistance

2022 ISD Summary Worksheet

051-Cottle /Cottle County

051-901/Paducah ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 22,747,900 N/A 22,747,900 22,747,900
B - MULTIFAMILY 49,170 N/A 49,170 49,170
C1 - VACANT LOTS 737,350 N/A 737,350 737,350
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,879,071 N/A 19,879,071 19,879,071
D2 - FARM & RANCH IMP 4,128,710 N/A 4,128,710 4,128,710
E - NON-AG LAND AND IMPROVEMENTS 16,176,370 N/A 16,176,370 16,176,370
F1 - COMMERCIAL REAL 5,341,570 N/A 5,341,570 5,341,570
F2 - INDUSTRIAL REAL 1,162,240 N/A 1,162,240 1,162,240
G - ALL MINERALS 32,145,610 N/A 32,145,610 32,145,610
J - ALL UTILITIES 62,045,410 N/A 62,045,410 62,045,410
L1 - COMMERCIAL PERSONAL 2,112,090 N/A 2,112,090 2,112,090
L2 - INDUSTRIAL PERSONAL 497,790 N/A 497,790 497,790
M1 - MOBILE HOMES 99,910 N/A 99,910 99,910
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 167,123,191 0 167,123,191 167,123,191
Less Total Deductions 15,166,347 0 15,166,347 15,166,347
Total Taxable Value 151,956,844 0 151,956,844 151,956,844

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

Value Taxable For M & O Purposes

T1 T2 T3 T4 T13
154,961,044 151,956,844 153,997,989 150,993,789 158,771,044


Loss to the
Increase in the
State-Mandated Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
Loss to the
Previous Increase in the
State-Mandated Homestead
Exemption
3,004,200 963,055 3,810,000


T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction


T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7 T8 T9 T10 T14
154,961,044 151,956,844 153,997,989 150,993,789 158,771,044

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated homestead exemption and the tax
ceiling reduction


T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

051-901-02/Paducah ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 22,747,900 N/A 22,747,900 22,747,900
B - MULTIFAMILY 49,170 N/A 49,170 49,170
C1 - VACANT LOTS 737,350 N/A 737,350 737,350
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,879,071 N/A 19,879,071 19,879,071
D2 - FARM & RANCH IMP 4,128,710 N/A 4,128,710 4,128,710
E - NON-AG LAND AND IMPROVEMENTS 16,176,370 N/A 16,176,370 16,176,370
F1 - COMMERCIAL REAL 5,341,570 N/A 5,341,570 5,341,570
F2 - INDUSTRIAL REAL 1,162,240 N/A 1,162,240 1,162,240
G - ALL MINERALS 32,145,610 N/A 32,145,610 32,145,610
J - ALL UTILITIES 62,045,410 N/A 62,045,410 62,045,410
L1 - COMMERCIAL PERSONAL 2,112,090 N/A 2,112,090 2,112,090
L2 - INDUSTRIAL PERSONAL 497,790 N/A 497,790 497,790
M1 - MOBILE HOMES 99,910 N/A 99,910 99,910
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 167,123,191 167,123,191 167,123,191
Less Total Deductions 15,166,347 15,166,347 15,166,347
Total Taxable Value 151,956,844 151,956,844 151,956,844

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

Value Taxable For M & O Purposes

T1 T2 T3 T4 T13
154,961,044 151,956,844 153,997,989 150,993,789 158,771,044


Loss to the
Increase in the
State-Mandated Homestead
Exemption
50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
Loss to the
Previous Increase in the
State-Mandated Homestead
Exemption
3,004,200 963,055 3,810,000


T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction


T3 = T1 minus 50 % of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50 % of the loss to the local optional percentage homestead exemption

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7 T8 T9 T10 T14
154,961,044 151,956,844 153,997,989 150,993,789 158,771,044

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement