taxes Property Tax Assistance

2023 ISD Summary Worksheet

122-Jeff Davis/Jeff Davis County

122-902/Valentine ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 8,413,290 0.8705 9,664,894 9,664,894
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,389,780 0.6785 6,469,831 6,469,831
C2 - COLONIA LOTS 892,180 N/A 892,180 892,180
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,537,810 1.4116 6,048,203 6,048,203
D2 - FARM & RANCH IMP 239,620 N/A 239,620 239,620
E - NON-AG LAND AND IMPROVEMENTS 15,948,540 0.6576 24,252,646 24,252,646
F1 - COMMERCIAL REAL 1,142,390 N/A 1,142,390 1,142,390
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 28,364,650 0.9545 29,716,763 29,716,763
L1 - COMMERCIAL PERSONAL 252,630 N/A 252,630 252,630
L2 - INDUSTRIAL PERSONAL 1,830,770 N/A 1,830,770 1,830,770
M1 - MOBILE HOMES 774,710 N/A 774,710 774,710
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 70,786,370 0 81,284,637 81,284,637
Less Total Deductions 6,341,461 0 7,031,943 7,031,943
Total Taxable Value 64,444,909 0 74,252,694 74,252,694

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 75,558,974 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 74,252,694 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 75,558,974 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 74,252,694 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 76,428,974 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 77,008,974 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 74,252,694 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 75,558,974 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 74,252,694 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 75,558,974 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 74,252,694 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 76,428,974 T13 plus the loss to the chapter 313 agreement
T16 77,008,974 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 74,252,694 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,306,280 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 870,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 580,000 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

122-902-02/Valentine ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 8,413,290 0.8705 9,664,894 9,664,894
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,389,780 0.6785 6,469,831 6,469,831
C2 - COLONIA LOTS 892,180 N/A 892,180 892,180
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,537,810 1.4116 6,048,203 6,048,203
D2 - FARM & RANCH IMP 239,620 N/A 239,620 239,620
E - NON-AG LAND AND IMPROVEMENTS 15,948,540 0.6576 24,252,646 24,252,646
F1 - COMMERCIAL REAL 1,142,390 N/A 1,142,390 1,142,390
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 28,364,650 0.9545 29,716,763 29,716,763
L1 - COMMERCIAL PERSONAL 252,630 N/A 252,630 252,630
L2 - INDUSTRIAL PERSONAL 1,830,770 N/A 1,830,770 1,830,770
M1 - MOBILE HOMES 774,710 N/A 774,710 774,710
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 70,786,370 81,284,637 81,284,637
Less Total Deductions 6,341,461 7,031,943 7,031,943
Total Taxable Value 64,444,909 74,252,694 74,252,694

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 75,558,974 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 74,252,694 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 75,558,974 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 74,252,694 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 76,428,974 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 77,008,974 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 74,252,694 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 75,558,974 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 74,252,694 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 75,558,974 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 74,252,694 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 76,428,974 T13 plus the loss to the chapter 313 agreement
T16 77,008,974 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 74,252,694 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,306,280 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 870,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 580,000 Loss to Second Previous Homestead Increase