taxes Property Tax Assistance

2023 ISD Summary Worksheet

059-Deaf Smith/Deaf Smith County

180-902/Vega ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 20,770 N/A 20,770 20,770
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,262,370 1.0660 8,688,499 9,262,370
D2 - FARM & RANCH IMP 1,186,050 0.9467 1,252,826 1,186,050
E - NON-AG LAND AND IMPROVEMENTS 9,912,710 1.0841 9,143,723 9,912,710
F1 - COMMERCIAL REAL 357,290 N/A 357,290 357,290
F2 - INDUSTRIAL REAL 8,971,680 N/A 8,971,680 8,971,680
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 2,264,840 0.9792 2,312,949 2,264,840
L1 - COMMERCIAL PERSONAL 1,791,790 N/A 1,791,790 1,791,790
L2 - INDUSTRIAL PERSONAL 847,500 N/A 847,500 847,500
M1 - MOBILE HOMES 118,520 N/A 118,520 118,520
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 34,733,520 0 33,505,547 34,733,520
Less Total Deductions 6,102,345 0 6,102,345 6,102,345
Total Taxable Value 28,631,175 0 27,403,202 28,631,175

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 30,179,782 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 28,631,175 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 30,179,782 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 28,631,175 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 30,584,782 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 30,854,782 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 28,927,217 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 32,217,932 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 30,669,325 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 32,217,932 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 30,669,325 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 32,622,932 T13 plus the loss to the chapter 313 agreement
T16 32,892,932 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 30,965,367 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,548,607 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 405,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 270,000 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

180-902/Vega ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 40,366,180 N/A 40,366,180 40,366,180
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,308,190 N/A 1,308,190 1,308,190
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,833,610 N/A 16,833,610 16,833,610
D2 - FARM & RANCH IMP 2,006,470 N/A 2,006,470 2,006,470
E - NON-AG LAND AND IMPROVEMENTS 25,954,060 N/A 25,954,060 25,954,060
F1 - COMMERCIAL REAL 11,016,150 N/A 11,016,150 11,016,150
F2 - INDUSTRIAL REAL 241,972,080 N/A 241,972,080 241,972,080
G - ALL MINERALS 2,688,770 N/A 2,688,770 2,688,770
J - ALL UTILITIES 16,734,480 N/A 16,734,480 16,734,480
L1 - COMMERCIAL PERSONAL 5,428,950 N/A 5,428,950 5,428,950
L2 - INDUSTRIAL PERSONAL 17,454,160 N/A 17,454,160 17,454,160
M1 - MOBILE HOMES 2,432,270 N/A 2,432,270 2,432,270
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 384,195,370 0 384,195,370 384,195,370
Less Total Deductions 112,384,922 0 112,384,922 112,384,922
Total Taxable Value 271,810,448 0 271,810,448 271,810,448

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 284,154,010 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 271,810,448 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 284,154,010 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 271,810,448 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 288,924,010 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 292,104,010 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 274,715,536 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 362,214,510 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 349,870,948 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 362,214,510 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 349,870,948 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 366,984,510 T13 plus the loss to the chapter 313 agreement
T16 370,164,510 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 352,776,036 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,343,562 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 4,770,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,180,000 Loss to Second Previous Homestead Increase

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

180-902-02/Vega ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 40,386,950 N/A 40,386,950 40,386,950
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,308,190 N/A 1,308,190 1,308,190
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 26,095,980 1.0225 25,522,109 26,095,980
D2 - FARM & RANCH IMP 3,192,520 0.9795 3,259,296 3,192,520
E - NON-AG LAND AND IMPROVEMENTS 35,866,770 1.0219 35,097,783 35,866,770
F1 - COMMERCIAL REAL 11,373,440 N/A 11,373,440 11,373,440
F2 - INDUSTRIAL REAL 250,943,760 N/A 250,943,760 250,943,760
G - ALL MINERALS 2,688,770 N/A 2,688,770 2,688,770
J - ALL UTILITIES 18,999,320 0.9975 19,047,429 18,999,320
L1 - COMMERCIAL PERSONAL 7,220,740 N/A 7,220,740 7,220,740
L2 - INDUSTRIAL PERSONAL 18,301,660 N/A 18,301,660 18,301,660
M1 - MOBILE HOMES 2,550,790 N/A 2,550,790 2,550,790
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 418,928,890 417,700,917 418,928,890
Less Total Deductions 118,487,267 118,487,267 118,487,267
Total Taxable Value 300,441,623 299,213,650 300,441,623

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 314,333,792 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 300,441,623 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 314,333,792 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 300,441,623 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 319,508,792 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 322,958,792 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 303,642,753 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 394,432,442 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 380,540,273 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 394,432,442 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 380,540,273 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 399,607,442 T13 plus the loss to the chapter 313 agreement
T16 403,057,442 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 383,741,403 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,892,169 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 5,175,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,450,000 Loss to Second Previous Homestead Increase