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2023 ISD Summary Worksheet
117-Hutchinson/Hutchinson County
117-901/Borger ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 539,532,240 | 0.9919 | 543,938,139 | 539,532,240 |
| B - MULTIFAMILY | 6,377,080 | N/A | 6,377,080 | 6,377,080 |
| C1 - VACANT LOTS | 4,370,640 | N/A | 4,370,640 | 4,370,640 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 1,225,599 | 1.0610 | 1,155,172 | 1,225,599 |
| D2 - FARM & RANCH IMP | 710,080 | N/A | 710,080 | 710,080 |
| E - NON-AG LAND AND IMPROVEMENTS | 5,960,710 | N/A | 5,960,710 | 5,960,710 |
| F1 - COMMERCIAL REAL | 100,410,910 | 0.9135 | 109,918,894 | 100,410,910 |
| F2 - INDUSTRIAL REAL | 659,425,351 | N/A | 659,425,351 | 659,425,351 |
| G - ALL MINERALS | 9,966,591 | N/A | 9,966,591 | 9,966,591 |
| J - ALL UTILITIES | 40,076,370 | 0.9987 | 40,128,537 | 40,076,370 |
| L1 - COMMERCIAL PERSONAL | 48,631,810 | 1.0029 | 48,491,186 | 48,631,810 |
| L2 - INDUSTRIAL PERSONAL | 121,591,724 | N/A | 121,591,724 | 121,591,724 |
| M1 - MOBILE HOMES | 1,374,770 | N/A | 1,374,770 | 1,374,770 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 157,900 | N/A | 157,900 | 157,900 |
| S - SPECIAL INVENTORY | 4,063,780 | N/A | 4,063,780 | 4,063,780 |
| Subtotal | 1,543,875,555 | 0 | 1,557,630,554 | 1,543,875,555 |
| Less Total Deductions | 826,633,873 | 0 | 827,784,903 | 826,633,873 |
| Total Taxable Value | 717,241,682 | 0 | 729,845,651 | 717,241,682 |
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 | 820,294,162 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 717,241,682 | 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 | 808,934,992 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 705,882,512 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 871,444,162 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 905,544,162 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 736,081,716 | 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 | 1,268,862,096 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 1,165,809,616 | 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 | 1,257,502,926 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 1,154,450,446 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 1,320,012,096 | T13 plus the loss to the chapter 313 agreement |
| T16 | 1,354,112,096 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 1,184,649,650 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 103,052,480 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 11,359,170 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 51,150,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 34,100,000 | 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
117-901-02/Borger ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 539,532,240 | 0.9919 | 543,938,139 | 539,532,240 |
| B - MULTIFAMILY | 6,377,080 | N/A | 6,377,080 | 6,377,080 |
| C1 - VACANT LOTS | 4,370,640 | N/A | 4,370,640 | 4,370,640 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 1,225,599 | 1.0610 | 1,155,172 | 1,225,599 |
| D2 - FARM & RANCH IMP | 710,080 | N/A | 710,080 | 710,080 |
| E - NON-AG LAND AND IMPROVEMENTS | 5,960,710 | N/A | 5,960,710 | 5,960,710 |
| F1 - COMMERCIAL REAL | 100,410,910 | 0.9135 | 109,918,894 | 100,410,910 |
| F2 - INDUSTRIAL REAL | 659,425,351 | N/A | 659,425,351 | 659,425,351 |
| G - ALL MINERALS | 9,966,591 | N/A | 9,966,591 | 9,966,591 |
| J - ALL UTILITIES | 40,076,370 | 0.9987 | 40,128,537 | 40,076,370 |
| L1 - COMMERCIAL PERSONAL | 48,631,810 | 1.0029 | 48,491,186 | 48,631,810 |
| L2 - INDUSTRIAL PERSONAL | 121,591,724 | N/A | 121,591,724 | 121,591,724 |
| M1 - MOBILE HOMES | 1,374,770 | N/A | 1,374,770 | 1,374,770 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 157,900 | N/A | 157,900 | 157,900 |
| S - SPECIAL INVENTORY | 4,063,780 | N/A | 4,063,780 | 4,063,780 |
| Subtotal | 1,543,875,555 | 1,557,630,554 | 1,543,875,555 | |
| Less Total Deductions | 826,633,873 | 827,784,903 | 826,633,873 | |
| Total Taxable Value | 717,241,682 | 729,845,651 | 717,241,682 |
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 | 820,294,162 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 717,241,682 | 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 | 808,934,992 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 705,882,512 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 871,444,162 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 905,544,162 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 736,081,716 | 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 | 1,268,862,096 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 1,165,809,616 | 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 | 1,257,502,926 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 1,154,450,446 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 1,320,012,096 | T13 plus the loss to the chapter 313 agreement |
| T16 | 1,354,112,096 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 1,184,649,650 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 103,052,480 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 11,359,170 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 51,150,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 34,100,000 | Loss to Second Previous Homestead Increase |