taxes Property Tax Assistance

2023 ISD Summary Worksheet

051-Cottle/Cottle County

051-901/Paducah ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 27,622,000 0.9852 28,036,947 27,622,000
B - MULTIFAMILY 60,890 N/A 60,890 60,890
C1 - VACANT LOTS 444,840 N/A 444,840 444,840
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,722,619 1.2411 15,891,369 19,722,619
D2 - FARM & RANCH IMP 4,231,910 N/A 4,231,910 4,231,910
E - NON-AG LAND AND IMPROVEMENTS 21,734,380 0.9255 23,483,933 21,734,380
F1 - COMMERCIAL REAL 5,480,610 N/A 5,480,610 5,480,610
F2 - INDUSTRIAL REAL 1,218,080 N/A 1,218,080 1,218,080
G - ALL MINERALS 41,782,850 1.0322 40,479,413 41,782,850
J - ALL UTILITIES 59,669,230 0.9929 60,095,911 59,669,230
L1 - COMMERCIAL PERSONAL 2,060,810 N/A 2,060,810 2,060,810
L2 - INDUSTRIAL PERSONAL 479,720 N/A 479,720 479,720
M1 - MOBILE HOMES 110,350 N/A 110,350 110,350
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 184,618,289 0 182,074,783 184,618,289
Less Total Deductions 21,067,306 0 21,125,959 21,067,306
Total Taxable Value 163,550,983 0 160,948,824 163,550,983

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 166,510,463 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 163,550,983 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 166,193,493 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 163,234,013 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 172,150,463 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 175,910,463 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 163,833,774 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 166,510,463 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 163,550,983 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 166,193,493 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 163,234,013 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 172,150,463 T13 plus the loss to the chapter 313 agreement
T16 175,910,463 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 163,833,774 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,959,480 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 316,970 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 5,640,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,760,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED

051-901-02/Paducah ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 27,622,000 0.9852 28,036,947 27,622,000
B - MULTIFAMILY 60,890 N/A 60,890 60,890
C1 - VACANT LOTS 444,840 N/A 444,840 444,840
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,722,619 1.2411 15,891,369 19,722,619
D2 - FARM & RANCH IMP 4,231,910 N/A 4,231,910 4,231,910
E - NON-AG LAND AND IMPROVEMENTS 21,734,380 0.9255 23,483,933 21,734,380
F1 - COMMERCIAL REAL 5,480,610 N/A 5,480,610 5,480,610
F2 - INDUSTRIAL REAL 1,218,080 N/A 1,218,080 1,218,080
G - ALL MINERALS 41,782,850 1.0322 40,479,413 41,782,850
J - ALL UTILITIES 59,669,230 0.9929 60,095,911 59,669,230
L1 - COMMERCIAL PERSONAL 2,060,810 N/A 2,060,810 2,060,810
L2 - INDUSTRIAL PERSONAL 479,720 N/A 479,720 479,720
M1 - MOBILE HOMES 110,350 N/A 110,350 110,350
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 184,618,289 182,074,783 184,618,289
Less Total Deductions 21,067,306 21,125,959 21,067,306
Total Taxable Value 163,550,983 160,948,824 163,550,983

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 166,510,463 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 163,550,983 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 166,193,493 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 163,234,013 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 172,150,463 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 175,910,463 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 163,833,774 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 166,510,463 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 163,550,983 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 166,193,493 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 163,234,013 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 172,150,463 T13 plus the loss to the chapter 313 agreement
T16 175,910,463 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 163,833,774 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,959,480 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 316,970 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 5,640,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,760,000 Loss to Second Previous Homestead Increase