taxes Property Tax Assistance

2023 ISD Summary Worksheet

038-Childress/Childress County

038-901/Childress ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 171,780,664 1.0856 158,235,689 171,780,664
B - MULTIFAMILY 5,196,163 N/A 5,196,163 5,196,163
C1 - VACANT LOTS 1,695,782 N/A 1,695,782 1,695,782
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,457,181 1.0295 27,641,996 28,457,181
D2 - FARM & RANCH IMP 6,348,592 N/A 6,348,592 6,348,592
E - NON-AG LAND AND IMPROVEMENTS 50,750,710 1.1336 44,769,504 50,750,710
F1 - COMMERCIAL REAL 58,035,961 0.9364 61,977,746 58,035,961
F2 - INDUSTRIAL REAL 129,854,787 N/A 129,854,787 129,854,787
G - ALL MINERALS 162,520 N/A 162,520 162,520
J - ALL UTILITIES 223,149,350 0.9557 233,493,094 223,149,350
L1 - COMMERCIAL PERSONAL 24,565,627 N/A 24,565,627 24,565,627
L2 - INDUSTRIAL PERSONAL 16,429,597 N/A 16,429,597 16,429,597
M1 - MOBILE HOMES 2,713,884 N/A 2,713,884 2,713,884
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,579,115 N/A 2,579,115 2,579,115
Subtotal 721,719,933 0 715,664,096 721,719,933
Less Total Deductions 240,916,352 0 236,114,444 240,916,352
Total Taxable Value 480,803,581 0 479,549,652 480,803,581

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 522,391,786 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 480,803,581 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 522,391,786 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 480,803,581 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 543,631,786 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 557,791,786 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 487,063,341 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 621,280,066 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 579,691,861 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 621,280,066 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 579,691,861 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 642,520,066 T13 plus the loss to the chapter 313 agreement
T16 656,680,066 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 585,951,621 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 41,588,205 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 21,240,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,160,000 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-Cottle/Cottle County

038-901/Childress 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 1,376,046 N/A 1,376,046 1,376,046
D2 - FARM & RANCH IMP 304,140 N/A 304,140 304,140
E - NON-AG LAND AND IMPROVEMENTS 884,980 N/A 884,980 884,980
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 14,324,220 N/A 14,324,220 14,324,220
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 46,660 N/A 46,660 46,660
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 16,936,046 0 16,936,046 16,936,046
Less Total Deductions 207,410 0 207,410 207,410
Total Taxable Value 16,728,636 0 16,728,636 16,728,636

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 16,756,616 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 16,728,636 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 16,756,616 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 16,728,636 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 16,816,616 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 16,856,616 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 16,728,636 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 16,756,616 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 16,728,636 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 16,756,616 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 16,728,636 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 16,816,616 T13 plus the loss to the chapter 313 agreement
T16 16,856,616 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 16,728,636 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 27,980 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 60,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 40,000 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

096-Hall/Hall County

038-901/Childress 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 1,399,397 N/A 1,399,397 1,399,397
D2 - FARM & RANCH IMP 327,990 N/A 327,990 327,990
E - NON-AG LAND AND IMPROVEMENTS 637,610 N/A 637,610 637,610
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 8,320,530 N/A 8,320,530 8,320,530
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 10,685,527 0 10,685,527 10,685,527
Less Total Deductions 487,695 0 487,695 487,695
Total Taxable Value 10,197,832 0 10,197,832 10,197,832

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 10,354,492 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 10,197,832 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 10,354,492 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 10,197,832 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,414,492 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 10,454,492 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 10,260,647 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 10,354,492 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 10,197,832 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 10,354,492 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 10,197,832 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 10,414,492 T13 plus the loss to the chapter 313 agreement
T16 10,454,492 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 10,260,647 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 156,660 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 60,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 40,000 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

099-Hardeman/Hardeman County

038-901/Childress 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 168,460 N/A 168,460 168,460
D2 - FARM & RANCH IMP 3,610 N/A 3,610 3,610
E - NON-AG LAND AND IMPROVEMENTS 0 N/A 0 0
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 12,850 N/A 12,850 12,850
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 184,920 0 184,920 184,920
Less Total Deductions 900 0 900 900
Total Taxable Value 184,020 0 184,020 184,020

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 184,020 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 184,020 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 184,020 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 184,020 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 184,020 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 184,020 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 184,020 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 184,020 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 184,020 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 184,020 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 184,020 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 184,020 T13 plus the loss to the chapter 313 agreement
T16 184,020 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 184,020 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

038-901-02/Childress ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 171,780,664 1.0856 158,235,689 171,780,664
B - MULTIFAMILY 5,196,163 N/A 5,196,163 5,196,163
C1 - VACANT LOTS 1,695,782 N/A 1,695,782 1,695,782
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 31,401,084 1.0267 30,585,899 31,401,084
D2 - FARM & RANCH IMP 6,984,332 N/A 6,984,332 6,984,332
E - NON-AG LAND AND IMPROVEMENTS 52,273,300 1.1292 46,292,094 52,273,300
F1 - COMMERCIAL REAL 58,035,961 0.9364 61,977,746 58,035,961
F2 - INDUSTRIAL REAL 129,854,787 N/A 129,854,787 129,854,787
G - ALL MINERALS 162,520 N/A 162,520 162,520
J - ALL UTILITIES 245,806,950 0.9596 256,150,694 245,806,950
L1 - COMMERCIAL PERSONAL 24,565,627 N/A 24,565,627 24,565,627
L2 - INDUSTRIAL PERSONAL 16,429,597 N/A 16,429,597 16,429,597
M1 - MOBILE HOMES 2,760,544 N/A 2,760,544 2,760,544
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,579,115 N/A 2,579,115 2,579,115
Subtotal 749,526,426 743,470,589 749,526,426
Less Total Deductions 241,612,357 236,810,449 241,612,357
Total Taxable Value 507,914,069 506,660,140 507,914,069

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 549,686,914 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 507,914,069 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 549,686,914 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 507,914,069 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 571,046,914 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 585,286,914 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 514,236,644 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 648,575,194 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 606,802,349 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 648,575,194 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 606,802,349 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 669,935,194 T13 plus the loss to the chapter 313 agreement
T16 684,175,194 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 613,124,924 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 41,772,845 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 21,360,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,240,000 Loss to Second Previous Homestead Increase