taxes Property Tax Assistance

2023 ISD Summary Worksheet

083-Gaines/Gaines County

083-901/Seagraves ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 58,976,056 0.9514 61,988,707 58,976,056
B - MULTIFAMILY 1,205,884 N/A 1,205,884 1,205,884
C1 - VACANT LOTS 2,059,371 N/A 2,059,371 2,059,371
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,878,426 0.6943 15,667,842 10,878,426
D2 - FARM & RANCH IMP 945,191 N/A 945,191 945,191
E - NON-AG LAND AND IMPROVEMENTS 31,085,435 1.1569 26,869,595 31,085,435
F1 - COMMERCIAL REAL 6,599,731 N/A 6,599,731 6,599,731
F2 - INDUSTRIAL REAL 12,338,680 N/A 12,338,680 12,338,680
G - ALL MINERALS 21,801,347 0.9998 21,805,708 21,801,347
J - ALL UTILITIES 14,654,530 0.9861 14,861,099 14,654,530
L1 - COMMERCIAL PERSONAL 3,868,750 N/A 3,868,750 3,868,750
L2 - INDUSTRIAL PERSONAL 60,436,100 N/A 60,436,100 60,436,100
M1 - MOBILE HOMES 4,867,060 N/A 4,867,060 4,867,060
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 229,716,561 0 233,513,718 229,716,561
Less Total Deductions 40,256,009 0 41,420,219 40,256,009
Total Taxable Value 189,460,552 0 192,093,499 189,460,552

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 203,270,925 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 189,460,552 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 203,270,925 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 189,460,552 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 210,875,925 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 215,945,925 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 190,351,213 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 203,270,925 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 189,460,552 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 203,270,925 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 189,460,552 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 210,875,925 T13 plus the loss to the chapter 313 agreement
T16 215,945,925 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 190,351,213 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,810,373 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 7,605,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,070,000 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

223-Terry/Terry County

083-901/Seagraves 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 750 N/A 750 750
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,968,668 N/A 2,968,668 2,968,668
D2 - FARM & RANCH IMP 809,201 N/A 809,201 809,201
E - NON-AG LAND AND IMPROVEMENTS 3,023,152 N/A 3,023,152 3,023,152
F1 - COMMERCIAL REAL 1,500 N/A 1,500 1,500
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 2,802,414 N/A 2,802,414 2,802,414
J - ALL UTILITIES 4,464,414 N/A 4,464,414 4,464,414
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 39,194 N/A 39,194 39,194
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 14,109,293 0 14,109,293 14,109,293
Less Total Deductions 1,031,015 0 1,031,015 1,031,015
Total Taxable Value 13,078,278 0 13,078,278 13,078,278

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 13,492,072 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 13,078,278 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 13,492,072 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 13,078,278 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 13,642,072 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 13,742,072 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 13,078,278 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 13,492,072 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 13,078,278 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 13,492,072 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 13,078,278 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 13,642,072 T13 plus the loss to the chapter 313 agreement
T16 13,742,072 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 13,078,278 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 413,794 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 150,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 100,000 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

251-Yoakum/Yoakum County

083-901/Seagraves ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 66,776 N/A 66,776 66,776
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 2,019,893 2.9066 694,936 2,019,893
D2 - FARM & RANCH IMP 31,353 N/A 31,353 31,353
E - NON-AG LAND AND IMPROVEMENTS 855,008 N/A 855,008 855,008
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 33,805,240 1.0243 33,003,261 33,805,240
J - ALL UTILITIES 2,256,220 1.0105 2,232,776 2,256,220
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 81,940 N/A 81,940 81,940
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 39,116,430 0 36,966,050 39,116,430
Less Total Deductions 288,803 0 288,803 288,803
Total Taxable Value 38,827,627 0 36,677,247 38,827,627

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 38,908,606 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 38,827,627 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 38,908,606 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 38,827,627 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 38,938,606 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 38,958,606 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 38,827,627 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 38,908,606 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 38,827,627 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 38,908,606 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 38,827,627 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 38,938,606 T13 plus the loss to the chapter 313 agreement
T16 38,958,606 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 38,827,627 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 80,979 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 30,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 20,000 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

083-901-02/Seagraves ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 59,042,832 0.9515 62,055,483 59,042,832
B - MULTIFAMILY 1,205,884 N/A 1,205,884 1,205,884
C1 - VACANT LOTS 2,060,121 N/A 2,060,121 2,060,121
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,866,987 0.8208 19,331,446 15,866,987
D2 - FARM & RANCH IMP 1,785,745 N/A 1,785,745 1,785,745
E - NON-AG LAND AND IMPROVEMENTS 34,963,595 1.1371 30,747,755 34,963,595
F1 - COMMERCIAL REAL 6,601,231 N/A 6,601,231 6,601,231
F2 - INDUSTRIAL REAL 12,338,680 N/A 12,338,680 12,338,680
G - ALL MINERALS 58,409,001 1.0138 57,611,383 58,409,001
J - ALL UTILITIES 21,375,164 0.9915 21,558,289 21,375,164
L1 - COMMERCIAL PERSONAL 3,868,750 N/A 3,868,750 3,868,750
L2 - INDUSTRIAL PERSONAL 60,518,040 N/A 60,518,040 60,518,040
M1 - MOBILE HOMES 4,906,254 N/A 4,906,254 4,906,254
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 282,942,284 284,589,061 282,942,284
Less Total Deductions 41,575,827 42,740,037 41,575,827
Total Taxable Value 241,366,457 241,849,024 241,366,457

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 255,671,603 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 241,366,457 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 255,671,603 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 241,366,457 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 263,456,603 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 268,646,603 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 242,257,118 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 255,671,603 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 241,366,457 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 255,671,603 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 241,366,457 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 263,456,603 T13 plus the loss to the chapter 313 agreement
T16 268,646,603 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 242,257,118 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,305,146 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 7,785,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,190,000 Loss to Second Previous Homestead Increase