taxes Property Tax Assistance

2023 ISD Summary Worksheet

090-Gray/Gray County

090-904/Pampa ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 610,500,900 0.7926 770,250,946 770,250,946
B - MULTIFAMILY 14,245,290 N/A 14,245,290 14,245,290
C1 - VACANT LOTS 6,808,090 N/A 6,808,090 6,808,090
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,426,170 1.1911 17,149,611 17,149,611
D2 - FARM & RANCH IMP 11,323,960 N/A 11,323,960 11,323,960
E - NON-AG LAND AND IMPROVEMENTS 43,307,020 N/A 43,307,020 43,307,020
F1 - COMMERCIAL REAL 121,252,730 0.9733 124,578,989 124,578,989
F2 - INDUSTRIAL REAL 52,816,080 N/A 52,816,080 52,816,080
G - ALL MINERALS 53,991,415 1.0514 51,351,926 51,351,926
J - ALL UTILITIES 125,126,756 1.0205 122,613,186 122,613,186
L1 - COMMERCIAL PERSONAL 69,790,910 1.0216 68,315,300 68,315,300
L2 - INDUSTRIAL PERSONAL 309,672,511 N/A 309,672,511 309,672,511
M1 - MOBILE HOMES 5,270,750 N/A 5,270,750 5,270,750
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 9,725,010 N/A 9,725,010 9,725,010
Subtotal 1,454,257,592 0 1,607,428,669 1,607,428,669
Less Total Deductions 382,198,446 0 424,923,014 424,923,014
Total Taxable Value 1,072,059,146 0 1,182,505,655 1,182,505,655

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 1,303,957,005 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,182,505,655 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 1,303,957,005 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,182,505,655 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,366,132,005 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,407,582,005 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,209,763,736 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 1,303,957,005 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,182,505,655 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 1,303,957,005 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,182,505,655 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,366,132,005 T13 plus the loss to the chapter 313 agreement
T16 1,407,582,005 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,209,763,736 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 121,451,350 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 62,175,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 41,450,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE VALUES FOR YOUR SCHOOL DISTRICT ARE BELOW THE 90% CUTOFF AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

197-Roberts/Roberts County

090-904/Pampa ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 350,380 N/A 350,380 350,380
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 8,222,510 N/A 8,222,510 8,222,510
D2 - FARM & RANCH IMP 2,234,440 N/A 2,234,440 2,234,440
E - NON-AG LAND AND IMPROVEMENTS 16,674,440 N/A 16,674,440 16,674,440
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 17,220 N/A 17,220 17,220
G - ALL MINERALS 323,010 N/A 323,010 323,010
J - ALL UTILITIES 8,195,890 N/A 8,195,890 8,195,890
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 122,420 N/A 122,420 122,420
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 36,140,310 0 36,140,310 36,140,310
Less Total Deductions 3,068,128 0 3,068,128 3,068,128
Total Taxable Value 33,072,182 0 33,072,182 33,072,182

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 34,359,295 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 33,072,182 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 34,359,295 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 33,072,182 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 34,839,295 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 35,159,295 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 33,356,441 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 34,359,295 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 33,072,182 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 34,359,295 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 33,072,182 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 34,839,295 T13 plus the loss to the chapter 313 agreement
T16 35,159,295 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 33,356,441 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,287,113 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 480,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 320,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

090-904-02/Pampa ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 610,851,280 0.7927 770,601,326 770,601,326
B - MULTIFAMILY 14,245,290 N/A 14,245,290 14,245,290
C1 - VACANT LOTS 6,808,090 N/A 6,808,090 6,808,090
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,648,680 1.1291 25,372,121 25,372,121
D2 - FARM & RANCH IMP 13,558,400 N/A 13,558,400 13,558,400
E - NON-AG LAND AND IMPROVEMENTS 59,981,460 N/A 59,981,460 59,981,460
F1 - COMMERCIAL REAL 121,252,730 0.9733 124,578,989 124,578,989
F2 - INDUSTRIAL REAL 52,833,300 N/A 52,833,300 52,833,300
G - ALL MINERALS 54,314,425 1.0511 51,674,936 51,674,936
J - ALL UTILITIES 133,322,646 1.0192 130,809,076 130,809,076
L1 - COMMERCIAL PERSONAL 69,790,910 1.0216 68,315,300 68,315,300
L2 - INDUSTRIAL PERSONAL 309,794,931 N/A 309,794,931 309,794,931
M1 - MOBILE HOMES 5,270,750 N/A 5,270,750 5,270,750
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 9,725,010 N/A 9,725,010 9,725,010
Subtotal 1,490,397,902 1,643,568,979 1,643,568,979
Less Total Deductions 385,266,574 427,991,142 427,991,142
Total Taxable Value 1,105,131,328 1,215,577,837 1,215,577,837

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 1,338,316,300 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,215,577,837 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 1,338,316,300 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,215,577,837 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,400,971,300 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,442,741,300 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,243,120,177 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 1,338,316,300 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,215,577,837 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 1,338,316,300 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,215,577,837 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,400,971,300 T13 plus the loss to the chapter 313 agreement
T16 1,442,741,300 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,243,120,177 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 122,738,463 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 62,655,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 41,770,000 Loss to Second Previous Homestead Increase