taxes Property Tax Assistance

2023 ISD Summary Worksheet

044-Collingsworth/Collingsworth County

242-902/Shamrock ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 917,762 N/A 917,762 917,762
D2 - FARM & RANCH IMP 13,850 N/A 13,850 13,850
E - NON-AG LAND AND IMPROVEMENTS 704,000 N/A 704,000 704,000
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 2,132,040 N/A 2,132,040 2,132,040
J - ALL UTILITIES 2,155,010 N/A 2,155,010 2,155,010
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 32,950 N/A 32,950 32,950
M1 - MOBILE HOMES 0 N/A 0 0
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 5,955,612 0 5,955,612 5,955,612
Less Total Deductions 0 0 0 0
Total Taxable Value 5,955,612 0 5,955,612 5,955,612

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

Measure Value Description
T1 5,955,612 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 5,955,612 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 5,955,612 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 5,955,612 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,955,612 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 5,955,612 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 5,955,612 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 5,955,612 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 5,955,612 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 5,955,612 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,955,612 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,955,612 T13 plus the loss to the chapter 313 agreement
T16 5,955,612 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 5,955,612 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 0 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 0 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

242-Wheeler/Wheeler County

242-902/Shamrock ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 54,435,440 0.8377 64,982,022 54,435,440
B - MULTIFAMILY 445,520 N/A 445,520 445,520
C1 - VACANT LOTS 881,780 N/A 881,780 881,780
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,553,919 1.2912 9,722,301 12,553,919
D2 - FARM & RANCH IMP 2,243,840 N/A 2,243,840 2,243,840
E - NON-AG LAND AND IMPROVEMENTS 27,357,050 0.8883 30,797,084 27,357,050
F1 - COMMERCIAL REAL 23,713,620 0.9825 24,136,000 23,713,620
F2 - INDUSTRIAL REAL 1,902,310 N/A 1,902,310 1,902,310
G - ALL MINERALS 12,893,630 0.9965 12,938,916 12,893,630
J - ALL UTILITIES 33,926,590 0.9847 34,453,732 33,926,590
L1 - COMMERCIAL PERSONAL 5,467,330 N/A 5,467,330 5,467,330
L2 - INDUSTRIAL PERSONAL 6,726,090 N/A 6,726,090 6,726,090
M1 - MOBILE HOMES 1,287,520 N/A 1,287,520 1,287,520
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 183,834,639 0 195,984,445 183,834,639
Less Total Deductions 40,520,677 0 42,852,269 40,520,677
Total Taxable Value 143,313,962 0 153,132,176 143,313,962

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

Measure Value Description
T1 157,081,582 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 143,313,962 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 157,081,582 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 143,313,962 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 165,271,582 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 170,731,582 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 145,294,103 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 157,081,582 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 143,313,962 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 157,081,582 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 143,313,962 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 165,271,582 T13 plus the loss to the chapter 313 agreement
T16 170,731,582 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 145,294,103 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,767,620 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,190,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,460,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

242-902-02/Shamrock ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 54,435,440 0.8377 64,982,022 54,435,440
B - MULTIFAMILY 445,520 N/A 445,520 445,520
C1 - VACANT LOTS 881,780 N/A 881,780 881,780
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,471,681 1.2661 10,640,063 13,471,681
D2 - FARM & RANCH IMP 2,257,690 N/A 2,257,690 2,257,690
E - NON-AG LAND AND IMPROVEMENTS 28,061,050 0.8908 31,501,084 28,061,050
F1 - COMMERCIAL REAL 23,713,620 0.9825 24,136,000 23,713,620
F2 - INDUSTRIAL REAL 1,902,310 N/A 1,902,310 1,902,310
G - ALL MINERALS 15,025,670 0.9970 15,070,956 15,025,670
J - ALL UTILITIES 36,081,600 0.9856 36,608,742 36,081,600
L1 - COMMERCIAL PERSONAL 5,467,330 N/A 5,467,330 5,467,330
L2 - INDUSTRIAL PERSONAL 6,759,040 N/A 6,759,040 6,759,040
M1 - MOBILE HOMES 1,287,520 N/A 1,287,520 1,287,520
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 189,790,251 201,940,057 189,790,251
Less Total Deductions 40,520,677 42,852,269 40,520,677
Total Taxable Value 149,269,574 159,087,788 149,269,574

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

Measure Value Description
T1 163,037,194 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 149,269,574 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 163,037,194 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 149,269,574 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 171,227,194 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 176,687,194 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 151,249,715 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 163,037,194 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 149,269,574 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 163,037,194 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 149,269,574 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 171,227,194 T13 plus the loss to the chapter 313 agreement
T16 176,687,194 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 151,249,715 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,767,620 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,190,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,460,000 Loss to Second Previous Homestead Increase