taxes Property Tax Assistance

2023 ISD Summary Worksheet

060-Delta/Delta County

116-903/Commerce ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 2,183,430 N/A 2,183,430 2,183,430
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 32,630 N/A 32,630 32,630
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 188,920 N/A 188,920 188,920
D2 - FARM & RANCH IMP 236,700 N/A 236,700 236,700
E - NON-AG LAND AND IMPROVEMENTS 5,054,760 N/A 5,054,760 5,054,760
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 270,660 N/A 270,660 270,660
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,580 N/A 4,580 4,580
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
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 7,971,680 0 7,971,680 7,971,680
Less Total Deductions 3,463,928 0 3,463,928 3,463,928
Total Taxable Value 4,507,752 0 4,507,752 4,507,752

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 5,290,840 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,507,752 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 5,290,840 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,507,752 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,620,840 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 5,840,840 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 4,626,956 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 5,290,840 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,507,752 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 5,290,840 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,507,752 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,620,840 T13 plus the loss to the chapter 313 agreement
T16 5,840,840 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 4,626,956 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 783,088 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 330,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 220,000 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

116-Hunt/Hunt County

116-903/Commerce ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 264,751,244 0.9467 279,656,960 264,751,244
B - MULTIFAMILY 85,058,391 0.9975 85,271,570 85,058,391
C1 - VACANT LOTS 19,813,397 N/A 19,813,397 19,813,397
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,567,430 0.8992 7,303,741 6,567,430
D2 - FARM & RANCH IMP 13,829,092 N/A 13,829,092 13,829,092
E - NON-AG LAND AND IMPROVEMENTS 303,206,032 1.0578 286,638,336 303,206,032
F1 - COMMERCIAL REAL 100,311,857 0.9549 105,049,594 100,311,857
F2 - INDUSTRIAL REAL 36,097,970 N/A 36,097,970 36,097,970
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 44,817,120 N/A 44,817,120 44,817,120
L1 - COMMERCIAL PERSONAL 58,727,896 1.0301 57,011,840 58,727,896
L2 - INDUSTRIAL PERSONAL 93,487,490 N/A 93,487,490 93,487,490
M1 - MOBILE HOMES 6,304,750 N/A 6,304,750 6,304,750
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,591,170 N/A 4,591,170 4,591,170
Subtotal 1,037,563,839 0 1,039,873,030 1,037,563,839
Less Total Deductions 253,010,124 0 262,642,906 253,010,124
Total Taxable Value 784,553,715 0 777,230,124 784,553,715

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 854,987,527 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 784,553,715 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 854,987,527 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 784,553,715 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 879,242,527 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 895,412,527 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 799,944,570 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 854,987,527 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 784,553,715 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 854,987,527 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 784,553,715 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 879,242,527 T13 plus the loss to the chapter 313 agreement
T16 895,412,527 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 799,944,570 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 70,433,812 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 24,255,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 16,170,000 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

116-903-02/Commerce ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 266,934,674 0.9471 281,840,390 266,934,674
B - MULTIFAMILY 85,058,391 0.9975 85,271,570 85,058,391
C1 - VACANT LOTS 19,846,027 N/A 19,846,027 19,846,027
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,756,350 0.9017 7,492,661 6,756,350
D2 - FARM & RANCH IMP 14,065,792 N/A 14,065,792 14,065,792
E - NON-AG LAND AND IMPROVEMENTS 308,260,792 1.0568 291,693,096 308,260,792
F1 - COMMERCIAL REAL 100,311,857 0.9549 105,049,594 100,311,857
F2 - INDUSTRIAL REAL 36,368,630 N/A 36,368,630 36,368,630
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 44,821,700 N/A 44,821,700 44,821,700
L1 - COMMERCIAL PERSONAL 58,727,896 1.0301 57,011,840 58,727,896
L2 - INDUSTRIAL PERSONAL 93,487,490 N/A 93,487,490 93,487,490
M1 - MOBILE HOMES 6,304,750 N/A 6,304,750 6,304,750
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,591,170 N/A 4,591,170 4,591,170
Subtotal 1,045,535,519 1,047,844,710 1,045,535,519
Less Total Deductions 256,474,052 266,106,834 256,474,052
Total Taxable Value 789,061,467 781,737,876 789,061,467

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 860,278,367 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 789,061,467 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 860,278,367 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 789,061,467 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 884,863,367 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 901,253,367 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 804,571,526 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 860,278,367 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 789,061,467 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 860,278,367 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 789,061,467 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 884,863,367 T13 plus the loss to the chapter 313 agreement
T16 901,253,367 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 804,571,526 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 71,216,900 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 24,585,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 16,390,000 Loss to Second Previous Homestead Increase