taxes Property Tax Assistance

2023 ISD Summary Worksheet

055-Culberson/Culberson County

055-901/Culberson County-Allamore ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 41,066,330 N/A 41,066,330 41,066,330
B - MULTIFAMILY 258,940 N/A 258,940 258,940
C1 - VACANT LOTS 7,424,580 N/A 7,424,580 7,424,580
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,832,560 1.4152 8,360,896 11,832,560
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 21,666,700 N/A 21,666,700 21,666,700
F1 - COMMERCIAL REAL 32,595,570 N/A 32,595,570 32,595,570
F2 - INDUSTRIAL REAL 783,254,270 N/A 783,254,270 783,254,270
G - ALL MINERALS 5,938,674,470 0.9924 5,984,154,041 5,938,674,470
J - ALL UTILITIES 931,108,420 0.9741 955,865,332 931,108,420
L1 - COMMERCIAL PERSONAL 12,555,440 N/A 12,555,440 12,555,440
L2 - INDUSTRIAL PERSONAL 260,463,580 N/A 260,463,580 260,463,580
M1 - MOBILE HOMES 2,702,730 N/A 2,702,730 2,702,730
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 8,043,603,590 0 8,110,368,409 8,043,603,590
Less Total Deductions 484,831,362 0 484,831,362 484,831,362
Total Taxable Value 7,558,772,228 0 7,625,537,047 7,558,772,228

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 7,562,614,078 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,558,772,228 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 7,562,614,078 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,558,772,228 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,569,469,078 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 7,574,039,078 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 7,558,956,812 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 7,992,977,068 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,989,135,218 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 7,992,977,068 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,989,135,218 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,999,832,068 T13 plus the loss to the chapter 313 agreement
T16 8,004,402,068 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 7,989,319,802 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,841,850 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 6,855,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,570,000 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

115-Hudspeth/Hudspeth County

055-901/Culberson County-Allamore ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 106,145 N/A 106,145 106,145
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 16,158 N/A 16,158 16,158
C2 - COLONIA LOTS 56,995 N/A 56,995 56,995
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,086,732 N/A 3,086,732 3,086,732
D2 - FARM & RANCH IMP 102,392 N/A 102,392 102,392
E - NON-AG LAND AND IMPROVEMENTS 17,837,279 N/A 17,837,279 17,837,279
F1 - COMMERCIAL REAL 2,613 N/A 2,613 2,613
F2 - INDUSTRIAL REAL 199,577 N/A 199,577 199,577
G - ALL MINERALS 470,498 N/A 470,498 470,498
J - ALL UTILITIES 68,160,520 N/A 68,160,520 68,160,520
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 3,439,048 N/A 3,439,048 3,439,048
M1 - MOBILE HOMES 0 N/A 0 0
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,858,444 N/A 1,858,444 1,858,444
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 95,336,401 0 95,336,401 95,336,401
Less Total Deductions 325,307 0 325,307 325,307
Total Taxable Value 95,011,094 0 95,011,094 95,011,094

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 95,040,068 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 95,011,094 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 95,040,068 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 95,011,094 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 95,145,068 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 95,215,068 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 95,011,094 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 95,040,068 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 95,011,094 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 95,040,068 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 95,011,094 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 95,145,068 T13 plus the loss to the chapter 313 agreement
T16 95,215,068 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 95,011,094 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 28,974 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 105,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 70,000 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

055-901-02/Culberson County-Allamore ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 41,172,475 N/A 41,172,475 41,172,475
B - MULTIFAMILY 258,940 N/A 258,940 258,940
C1 - VACANT LOTS 7,440,738 N/A 7,440,738 7,440,738
C2 - COLONIA LOTS 56,995 N/A 56,995 56,995
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,919,292 1.3033 11,447,628 14,919,292
D2 - FARM & RANCH IMP 102,392 N/A 102,392 102,392
E - NON-AG LAND AND IMPROVEMENTS 39,503,979 N/A 39,503,979 39,503,979
F1 - COMMERCIAL REAL 32,598,183 N/A 32,598,183 32,598,183
F2 - INDUSTRIAL REAL 783,453,847 N/A 783,453,847 783,453,847
G - ALL MINERALS 5,939,144,968 0.9924 5,984,624,539 5,939,144,968
J - ALL UTILITIES 999,268,940 0.9758 1,024,025,852 999,268,940
L1 - COMMERCIAL PERSONAL 12,555,440 N/A 12,555,440 12,555,440
L2 - INDUSTRIAL PERSONAL 263,902,628 N/A 263,902,628 263,902,628
M1 - MOBILE HOMES 2,702,730 N/A 2,702,730 2,702,730
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,858,444 N/A 1,858,444 1,858,444
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 8,138,939,991 8,205,704,810 8,138,939,991
Less Total Deductions 485,156,669 485,156,669 485,156,669
Total Taxable Value 7,653,783,322 7,720,548,141 7,653,783,322

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 7,657,654,146 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,653,783,322 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 7,657,654,146 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,653,783,322 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,664,614,146 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 7,669,254,146 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 7,653,967,906 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 8,088,017,136 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,084,146,312 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 8,088,017,136 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,084,146,312 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 8,094,977,136 T13 plus the loss to the chapter 313 agreement
T16 8,099,617,136 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 8,084,330,896 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,870,824 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 6,960,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,640,000 Loss to Second Previous Homestead Increase