taxes Property Tax Assistance

2023 ISD Summary Worksheet

103-Hartley/Hartley County

103-901/Channing ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 7,557,450 0.7666 9,858,401 7,557,450
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 215,600 N/A 215,600 215,600
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,867,219 1.3589 21,242,553 28,867,219
D2 - FARM & RANCH IMP 6,586,230 1.1393 5,780,944 6,586,230
E - NON-AG LAND AND IMPROVEMENTS 9,206,800 0.9692 9,499,381 9,206,800
F1 - COMMERCIAL REAL 237,910 N/A 237,910 237,910
F2 - INDUSTRIAL REAL 16,833,250 N/A 16,833,250 16,833,250
G - ALL MINERALS 6,840,980 1.0016 6,830,052 6,840,980
J - ALL UTILITIES 52,712,650 0.9696 54,365,357 52,712,650
L1 - COMMERCIAL PERSONAL 2,080,350 N/A 2,080,350 2,080,350
L2 - INDUSTRIAL PERSONAL 1,188,000 N/A 1,188,000 1,188,000
M1 - MOBILE HOMES 897,310 N/A 897,310 897,310
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 133,223,749 0 129,029,108 133,223,749
Less Total Deductions 5,354,160 0 5,371,581 5,354,160
Total Taxable Value 127,869,589 0 123,657,527 127,869,589

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 129,983,719 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 127,869,589 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 129,983,719 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 127,869,589 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 131,123,719 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 131,883,719 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 127,869,589 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 129,983,719 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 127,869,589 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 129,983,719 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 127,869,589 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 131,123,719 T13 plus the loss to the chapter 313 agreement
T16 131,883,719 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 127,869,589 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,114,130 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 1,140,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 760,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE LOCAL VALUE IS GREATER THAN PTAD VALUE

180-Oldham/Oldham County

103-901/Channing ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 57,880 N/A 57,880 57,880
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 502,370 N/A 502,370 502,370
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,318,490 N/A 12,318,490 12,318,490
D2 - FARM & RANCH IMP 902,430 N/A 902,430 902,430
E - NON-AG LAND AND IMPROVEMENTS 3,666,800 N/A 3,666,800 3,666,800
F1 - COMMERCIAL REAL 23,650 N/A 23,650 23,650
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 17,763,560 N/A 17,763,560 17,763,560
J - ALL UTILITIES 27,112,510 N/A 27,112,510 27,112,510
L1 - COMMERCIAL PERSONAL 2,668,850 N/A 2,668,850 2,668,850
L2 - INDUSTRIAL PERSONAL 16,230,390 N/A 16,230,390 16,230,390
M1 - MOBILE HOMES 41,250 N/A 41,250 41,250
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 81,288,180 0 81,288,180 81,288,180
Less Total Deductions 368,720 0 368,720 368,720
Total Taxable Value 80,919,460 0 80,919,460 80,919,460

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 81,066,180 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 80,919,460 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 81,066,180 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 80,919,460 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 81,141,180 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 81,191,180 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 80,919,460 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 81,066,180 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 80,919,460 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 81,066,180 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 80,919,460 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 81,141,180 T13 plus the loss to the chapter 313 agreement
T16 81,191,180 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 80,919,460 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 146,720 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 75,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 50,000 Loss to Second Previous Homestead Increase

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

103-901-02/Channing ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 7,615,330 0.7680 9,916,281 7,615,330
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 717,970 N/A 717,970 717,970
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 41,185,709 1.2272 33,561,043 41,185,709
D2 - FARM & RANCH IMP 7,488,660 1.1205 6,683,374 7,488,660
E - NON-AG LAND AND IMPROVEMENTS 12,873,600 0.9778 13,166,181 12,873,600
F1 - COMMERCIAL REAL 261,560 N/A 261,560 261,560
F2 - INDUSTRIAL REAL 16,833,250 N/A 16,833,250 16,833,250
G - ALL MINERALS 24,604,540 1.0004 24,593,612 24,604,540
J - ALL UTILITIES 79,825,160 0.9797 81,477,867 79,825,160
L1 - COMMERCIAL PERSONAL 4,749,200 N/A 4,749,200 4,749,200
L2 - INDUSTRIAL PERSONAL 17,418,390 N/A 17,418,390 17,418,390
M1 - MOBILE HOMES 938,560 N/A 938,560 938,560
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 214,511,929 210,317,288 214,511,929
Less Total Deductions 5,722,880 5,740,301 5,722,880
Total Taxable Value 208,789,049 204,576,987 208,789,049

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 211,049,899 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 208,789,049 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 211,049,899 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 208,789,049 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 212,264,899 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 213,074,899 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 208,789,049 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 211,049,899 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 208,789,049 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 211,049,899 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 208,789,049 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 212,264,899 T13 plus the loss to the chapter 313 agreement
T16 213,074,899 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 208,789,049 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,260,850 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 1,215,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 810,000 Loss to Second Previous Homestead Increase