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ceiling reduction
2022 ISD Summary Worksheet
148-Lipscomb /Lipscomb County
148-905/Darrouzett ISD
| Category | Local Tax Roll Value | 2022 WTD Mean Ratio | 2022 PTAD Value Estimate | 2022 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 5,901,810 | 0.7317 | 8,065,888 | 5,901,810 |
| B - MULTIFAMILY | 117,450 | N/A | 117,450 | 117,450 |
| C1 - VACANT LOTS | 48,490 | N/A | 48,490 | 48,490 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 6,681,860 | 1.2781 | 5,228,158 | 6,681,860 |
| D2 - FARM & RANCH IMP | 870,040 | N/A | 870,040 | 870,040 |
| E - NON-AG LAND AND IMPROVEMENTS | 3,018,830 | 0.7680 | 3,930,768 | 3,018,830 |
| F1 - COMMERCIAL REAL | 643,090 | N/A | 643,090 | 643,090 |
| F2 - INDUSTRIAL REAL | 340,030 | N/A | 340,030 | 340,030 |
| G - ALL MINERALS | 36,947,375 | 1.0155 | 36,383,432 | 36,947,375 |
| J - ALL UTILITIES | 11,672,720 | N/A | 11,672,720 | 11,672,720 |
| L1 - COMMERCIAL PERSONAL | 2,630,125 | 1.0006 | 2,628,548 | 2,630,125 |
| L2 - INDUSTRIAL PERSONAL | 705,100 | N/A | 705,100 | 705,100 |
| M1 - MOBILE HOMES | 117,400 | N/A | 117,400 | 117,400 |
| 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 | 69,694,320 | 0 | 70,751,114 | 69,694,320 |
| Less Total Deductions | 4,572,973 | 0 | 5,699,809 | 4,572,973 |
| Total Taxable Value | 65,121,347 | 0 | 65,051,305 | 65,121,347 |
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 |
|---|---|---|---|---|
| 66,138,636 | 65,121,347 | 66,138,636 | 65,121,347 | 67,328,636 |
| 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 |
|---|---|---|
| 1,017,289 | 0 | 1,190,000 |
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 |
|---|---|---|---|---|
| 66,138,636 | 65,121,347 | 66,138,636 | 65,121,347 | 67,328,636 |
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
148-905-02/Darrouzett ISD
| Category | Local Tax Roll Value | 2022 WTD Mean Ratio | 2022 PTAD Value Estimate | 2022 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 5,901,810 | 0.7317 | 8,065,888 | 5,901,810 |
| B - MULTIFAMILY | 117,450 | N/A | 117,450 | 117,450 |
| C1 - VACANT LOTS | 48,490 | N/A | 48,490 | 48,490 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 6,681,860 | 1.2781 | 5,228,158 | 6,681,860 |
| D2 - FARM & RANCH IMP | 870,040 | N/A | 870,040 | 870,040 |
| E - NON-AG LAND AND IMPROVEMENTS | 3,018,830 | 0.7680 | 3,930,768 | 3,018,830 |
| F1 - COMMERCIAL REAL | 643,090 | N/A | 643,090 | 643,090 |
| F2 - INDUSTRIAL REAL | 340,030 | N/A | 340,030 | 340,030 |
| G - ALL MINERALS | 36,947,375 | 1.0155 | 36,383,432 | 36,947,375 |
| J - ALL UTILITIES | 11,672,720 | N/A | 11,672,720 | 11,672,720 |
| L1 - COMMERCIAL PERSONAL | 2,630,125 | 1.0006 | 2,628,548 | 2,630,125 |
| L2 - INDUSTRIAL PERSONAL | 705,100 | N/A | 705,100 | 705,100 |
| M1 - MOBILE HOMES | 117,400 | N/A | 117,400 | 117,400 |
| 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 | 69,694,320 | 70,751,114 | 69,694,320 | |
| Less Total Deductions | 4,572,973 | 5,699,809 | 4,572,973 | |
| Total Taxable Value | 65,121,347 | 65,051,305 | 65,121,347 |
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 |
|---|---|---|---|---|
| 66,138,636 | 65,121,347 | 66,138,636 | 65,121,347 | 67,328,636 |
| 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 |
|---|---|---|
| 1,017,289 | 0 | 1,190,000 |
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 |
|---|---|---|---|---|
| 66,138,636 | 65,121,347 | 66,138,636 | 65,121,347 | 67,328,636 |
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 taxceiling 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