taxes Property Tax Assistance

2022 ISD Summary Worksheet

148-Lipscomb /Lipscomb County

148-901/Booker ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 23,058,800 0.8163 28,247,948 23,058,800
B - MULTIFAMILY 1,088,590 N/A 1,088,590 1,088,590
C1 - VACANT LOTS 74,580 N/A 74,580 74,580
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,056,339 1.2413 6,490,013 8,056,339
D2 - FARM & RANCH IMP 1,454,510 N/A 1,454,510 1,454,510
E - NON-AG LAND AND IMPROVEMENTS 4,698,560 N/A 4,698,560 4,698,560
F1 - COMMERCIAL REAL 3,893,320 N/A 3,893,320 3,893,320
F2 - INDUSTRIAL REAL 1,603,130 N/A 1,603,130 1,603,130
G - ALL MINERALS 75,627,349 0.9940 76,083,852 75,627,349
J - ALL UTILITIES 28,274,570 0.9856 28,687,672 28,274,570
L1 - COMMERCIAL PERSONAL 5,659,267 N/A 5,659,267 5,659,267
L2 - INDUSTRIAL PERSONAL 15,319,920 N/A 15,319,920 15,319,920
M1 - MOBILE HOMES 306,710 N/A 306,710 306,710
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 169,115,645 0 173,608,072 169,115,645
Less Total Deductions 15,785,399 0 17,275,170 15,785,399
Total Taxable Value 153,330,246 0 156,332,902 153,330,246

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
156,339,308 153,330,246 156,339,308 153,330,246 159,379,308


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
3,009,062 0 3,040,000


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
156,339,308 153,330,246 156,339,308 153,330,246 159,379,308

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

179-Ochiltree /Ochiltree County

148-901/Booker ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 731,390 N/A 731,390 731,390
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 37,500 N/A 37,500 37,500
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,124,410 0.9880 4,174,625 4,124,410
D2 - FARM & RANCH IMP 487,080 N/A 487,080 487,080
E - NON-AG LAND AND IMPROVEMENTS 2,169,890 1.1285 1,922,809 2,169,890
F1 - COMMERCIAL REAL 1,287,850 1.0080 1,277,629 1,287,850
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 11,130,142 1.0101 11,018,852 11,130,142
J - ALL UTILITIES 4,663,270 0.9690 4,812,456 4,663,270
L1 - COMMERCIAL PERSONAL 181,280 N/A 181,280 181,280
L2 - INDUSTRIAL PERSONAL 302,780 N/A 302,780 302,780
M1 - MOBILE HOMES 7,420 N/A 7,420 7,420
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 25,123,012 0 24,953,821 25,123,012
Less Total Deductions 715,593 0 715,593 715,593
Total Taxable Value 24,407,419 0 24,238,228 24,407,419

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
24,598,549 24,407,419 24,598,549 24,407,419 24,728,549


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
191,130 0 130,000


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
24,598,549 24,407,419 24,598,549 24,407,419 24,728,549

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

148-901-02/Booker ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 23,790,190 0.8209 28,979,338 23,790,190
B - MULTIFAMILY 1,088,590 N/A 1,088,590 1,088,590
C1 - VACANT LOTS 112,080 N/A 112,080 112,080
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,180,749 1.1422 10,664,638 12,180,749
D2 - FARM & RANCH IMP 1,941,590 N/A 1,941,590 1,941,590
E - NON-AG LAND AND IMPROVEMENTS 6,868,450 1.0373 6,621,369 6,868,450
F1 - COMMERCIAL REAL 5,181,170 1.0020 5,170,949 5,181,170
F2 - INDUSTRIAL REAL 1,603,130 N/A 1,603,130 1,603,130
G - ALL MINERALS 86,757,491 0.9960 87,102,704 86,757,491
J - ALL UTILITIES 32,937,840 0.9832 33,500,128 32,937,840
L1 - COMMERCIAL PERSONAL 5,840,547 N/A 5,840,547 5,840,547
L2 - INDUSTRIAL PERSONAL 15,622,700 N/A 15,622,700 15,622,700
M1 - MOBILE HOMES 314,130 N/A 314,130 314,130
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 194,238,657 198,561,893 194,238,657
Less Total Deductions 16,500,992 17,990,763 16,500,992
Total Taxable Value 177,737,665 180,571,130 177,737,665

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
180,937,857 177,737,665 180,937,857 177,737,665 184,107,857


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
3,200,192 0 3,170,000


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
180,937,857 177,737,665 180,937,857 177,737,665 184,107,857

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