taxes Property Tax Assistance

2023 ISD Summary Worksheet

139-Lamar/Lamar County

139-912/Prairiland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 159,629,686 0.9983 159,901,519 159,629,686
B - MULTIFAMILY 6,180,660 N/A 6,180,660 6,180,660
C1 - VACANT LOTS 3,572,950 N/A 3,572,950 3,572,950
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,082,834 0.8152 12,368,530 10,082,834
D2 - FARM & RANCH IMP 7,531,727 N/A 7,531,727 7,531,727
E - NON-AG LAND AND IMPROVEMENTS 313,541,904 1.0401 301,453,614 313,541,904
F1 - COMMERCIAL REAL 37,032,386 0.8871 41,745,447 37,032,386
F2 - INDUSTRIAL REAL 1,346,110 N/A 1,346,110 1,346,110
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 45,571,670 1.0009 45,530,692 45,571,670
L1 - COMMERCIAL PERSONAL 9,752,030 0.9835 9,915,638 9,752,030
L2 - INDUSTRIAL PERSONAL 613,302,300 N/A 613,302,300 613,302,300
M1 - MOBILE HOMES 3,210,130 N/A 3,210,130 3,210,130
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 27,680 N/A 27,680 27,680
S - SPECIAL INVENTORY 27,630 N/A 27,630 27,630
Subtotal 1,210,809,697 0 1,206,114,627 1,210,809,697
Less Total Deductions 740,085,406 0 740,412,546 740,085,406
Total Taxable Value 470,724,291 0 465,702,081 470,724,291

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 544,448,153 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 470,724,291 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 544,448,153 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 470,724,291 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 570,668,153 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 588,148,153 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 474,518,486 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 1,028,292,923 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 954,569,061 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 1,028,292,923 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 954,569,061 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,054,512,923 T13 plus the loss to the chapter 313 agreement
T16 1,071,992,923 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 958,363,256 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 73,723,862 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 26,220,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 17,480,000 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

194-Red River/Red River County

139-912/Prairiland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,631,596 N/A 3,631,596 3,631,596
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 429,975 N/A 429,975 429,975
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,401,463 N/A 2,401,463 2,401,463
D2 - FARM & RANCH IMP 234,055 N/A 234,055 234,055
E - NON-AG LAND AND IMPROVEMENTS 5,111,925 N/A 5,111,925 5,111,925
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 4,420,856 N/A 4,420,856 4,420,856
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 50,614,594 N/A 50,614,594 50,614,594
M1 - MOBILE HOMES 236,197 N/A 236,197 236,197
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 67,080,661 0 67,080,661 67,080,661
Less Total Deductions 4,036,466 0 4,036,466 4,036,466
Total Taxable Value 63,044,195 0 63,044,195 63,044,195

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 64,123,226 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 63,044,195 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 64,123,226 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 63,044,195 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 64,693,226 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 65,073,226 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 63,327,616 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 64,123,226 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 63,044,195 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 64,123,226 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 63,044,195 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 64,693,226 T13 plus the loss to the chapter 313 agreement
T16 65,073,226 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 63,327,616 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,079,031 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 570,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 380,000 Loss to Second Previous Homestead Increase

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

139-912-02/Prairiland ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 163,261,282 0.9983 163,533,115 163,261,282
B - MULTIFAMILY 6,180,660 N/A 6,180,660 6,180,660
C1 - VACANT LOTS 4,002,925 N/A 4,002,925 4,002,925
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,484,297 0.8452 14,769,993 12,484,297
D2 - FARM & RANCH IMP 7,765,782 N/A 7,765,782 7,765,782
E - NON-AG LAND AND IMPROVEMENTS 318,653,829 1.0394 306,565,539 318,653,829
F1 - COMMERCIAL REAL 37,032,386 0.8871 41,745,447 37,032,386
F2 - INDUSTRIAL REAL 1,346,110 N/A 1,346,110 1,346,110
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 49,992,526 1.0008 49,951,548 49,992,526
L1 - COMMERCIAL PERSONAL 9,752,030 0.9835 9,915,638 9,752,030
L2 - INDUSTRIAL PERSONAL 663,916,894 N/A 663,916,894 663,916,894
M1 - MOBILE HOMES 3,446,327 N/A 3,446,327 3,446,327
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 27,680 N/A 27,680 27,680
S - SPECIAL INVENTORY 27,630 N/A 27,630 27,630
Subtotal 1,277,890,358 1,273,195,288 1,277,890,358
Less Total Deductions 744,121,872 744,449,012 744,121,872
Total Taxable Value 533,768,486 528,746,276 533,768,486

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 608,571,379 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 533,768,486 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 608,571,379 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 533,768,486 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 635,361,379 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 653,221,379 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 537,846,102 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 1,092,416,149 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,017,613,256 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 1,092,416,149 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,017,613,256 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,119,206,149 T13 plus the loss to the chapter 313 agreement
T16 1,137,066,149 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,021,690,872 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 74,802,893 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 26,790,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 17,860,000 Loss to Second Previous Homestead Increase