taxes Property Tax Assistance

2023 ISD Summary Worksheet

104-Haskell/Haskell County

138-902/Knox City-O'Brien CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,890,600 N/A 3,890,600 3,890,600
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 187,390 N/A 187,390 187,390
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,712,674 N/A 6,712,674 6,712,674
D2 - FARM & RANCH IMP 1,205,020 N/A 1,205,020 1,205,020
E - NON-AG LAND AND IMPROVEMENTS 2,556,050 N/A 2,556,050 2,556,050
F1 - COMMERCIAL REAL 92,320 N/A 92,320 92,320
F2 - INDUSTRIAL REAL 300,400 N/A 300,400 300,400
G - ALL MINERALS 2,047,720 N/A 2,047,720 2,047,720
J - ALL UTILITIES 2,928,010 N/A 2,928,010 2,928,010
L1 - COMMERCIAL PERSONAL 20,000 N/A 20,000 20,000
L2 - INDUSTRIAL PERSONAL 1,428,760 N/A 1,428,760 1,428,760
M1 - MOBILE HOMES 193,570 N/A 193,570 193,570
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 21,562,514 0 21,562,514 21,562,514
Less Total Deductions 3,508,762 0 3,508,762 3,508,762
Total Taxable Value 18,053,752 0 18,053,752 18,053,752

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 18,053,752 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 18,053,752 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 18,053,752 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 18,053,752 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 18,504,372 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 18,934,372 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 18,061,134 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 18,053,752 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 18,053,752 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 18,053,752 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 18,053,752 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 18,504,372 T13 plus the loss to the chapter 313 agreement
T16 18,934,372 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 18,061,134 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 450,620 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 430,000 Loss to Second Previous Homestead Increase

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

138-Knox/Knox County

138-902/Knox City-O'Brien CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 20,209,041 0.6488 31,148,337 31,148,337
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 282,210 N/A 282,210 282,210
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,042,960 0.9002 6,712,917 6,712,917
D2 - FARM & RANCH IMP 401,750 N/A 401,750 401,750
E - NON-AG LAND AND IMPROVEMENTS 8,756,090 0.6038 14,501,640 14,501,640
F1 - COMMERCIAL REAL 3,444,420 0.7962 4,326,074 4,326,074
F2 - INDUSTRIAL REAL 581,350 N/A 581,350 581,350
G - ALL MINERALS 12,773,340 1.0033 12,731,327 12,731,327
J - ALL UTILITIES 7,507,620 0.9982 7,521,158 7,521,158
L1 - COMMERCIAL PERSONAL 4,583,120 1.0502 4,364,045 4,364,045
L2 - INDUSTRIAL PERSONAL 5,192,740 N/A 5,192,740 5,192,740
M1 - MOBILE HOMES 12,540 N/A 12,540 12,540
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 69,787,181 0 87,776,088 87,776,088
Less Total Deductions 18,532,989 0 23,141,290 23,141,290
Total Taxable Value 51,254,192 0 64,634,798 64,634,798

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 68,549,420 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 64,634,798 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 68,549,420 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 64,634,798 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 73,484,420 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 76,774,420 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 64,667,958 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 68,549,420 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 64,634,798 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 68,549,420 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 64,634,798 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 73,484,420 T13 plus the loss to the chapter 313 agreement
T16 76,774,420 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 64,667,958 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,914,622 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 4,935,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,290,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP AND YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF

138-902-02/Knox City-O'Brien CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 24,099,641 0.6878 35,038,937 35,038,937
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 469,600 N/A 469,600 469,600
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,755,634 0.9501 13,425,591 13,425,591
D2 - FARM & RANCH IMP 1,606,770 N/A 1,606,770 1,606,770
E - NON-AG LAND AND IMPROVEMENTS 11,312,140 0.6632 17,057,690 17,057,690
F1 - COMMERCIAL REAL 3,536,740 0.8005 4,418,394 4,418,394
F2 - INDUSTRIAL REAL 881,750 N/A 881,750 881,750
G - ALL MINERALS 14,821,060 1.0028 14,779,047 14,779,047
J - ALL UTILITIES 10,435,630 0.9987 10,449,168 10,449,168
L1 - COMMERCIAL PERSONAL 4,603,120 1.0500 4,384,045 4,384,045
L2 - INDUSTRIAL PERSONAL 6,621,500 N/A 6,621,500 6,621,500
M1 - MOBILE HOMES 206,110 N/A 206,110 206,110
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 91,349,695 109,338,602 109,338,602
Less Total Deductions 22,041,751 26,650,052 26,650,052
Total Taxable Value 69,307,944 82,688,550 82,688,550

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 86,603,172 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 82,688,550 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 86,603,172 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 82,688,550 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 91,988,792 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 95,708,792 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 82,729,092 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 86,603,172 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 82,688,550 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 86,603,172 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 82,688,550 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 91,988,792 T13 plus the loss to the chapter 313 agreement
T16 95,708,792 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 82,729,092 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,914,622 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 5,385,620 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,720,000 Loss to Second Previous Homestead Increase