taxes Property Tax Assistance

2023 ISD Summary Worksheet

188-Potter-Randall/Potter County

188-902/River Road ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 438,171,159 0.9905 442,373,709 438,171,159
B - MULTIFAMILY 243,328 N/A 243,328 243,328
C1 - VACANT LOTS 7,708,039 N/A 7,708,039 7,708,039
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,811,367 1.0087 2,787,141 2,811,367
D2 - FARM & RANCH IMP 67,007 N/A 67,007 67,007
E - NON-AG LAND AND IMPROVEMENTS 5,601,363 N/A 5,601,363 5,601,363
F1 - COMMERCIAL REAL 11,543,421 N/A 11,543,421 11,543,421
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 13,932,590 N/A 13,932,590 13,932,590
J - ALL UTILITIES 58,968,064 0.9797 60,189,919 58,968,064
L1 - COMMERCIAL PERSONAL 15,047,795 N/A 15,047,795 15,047,795
L2 - INDUSTRIAL PERSONAL 169,576 N/A 169,576 169,576
M1 - MOBILE HOMES 11,552,903 N/A 11,552,903 11,552,903
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 20,000 N/A 20,000 20,000
S - SPECIAL INVENTORY 13,406 N/A 13,406 13,406
Subtotal 565,850,018 0 571,250,197 565,850,018
Less Total Deductions 249,856,809 0 251,579,635 249,856,809
Total Taxable Value 315,993,209 0 319,670,562 315,993,209

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 390,264,682 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 315,993,209 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 390,264,682 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 315,993,209 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 418,974,682 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 438,114,682 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 347,083,412 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 390,264,682 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 315,993,209 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 390,264,682 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 315,993,209 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 418,974,682 T13 plus the loss to the chapter 313 agreement
T16 438,114,682 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 347,083,412 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 74,271,473 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 28,710,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 19,140,000 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

188-902-02/River Road ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 438,171,159 0.9905 442,373,709 438,171,159
B - MULTIFAMILY 243,328 N/A 243,328 243,328
C1 - VACANT LOTS 7,708,039 N/A 7,708,039 7,708,039
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,811,367 1.0087 2,787,141 2,811,367
D2 - FARM & RANCH IMP 67,007 N/A 67,007 67,007
E - NON-AG LAND AND IMPROVEMENTS 5,601,363 N/A 5,601,363 5,601,363
F1 - COMMERCIAL REAL 11,543,421 N/A 11,543,421 11,543,421
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 13,932,590 N/A 13,932,590 13,932,590
J - ALL UTILITIES 58,968,064 0.9797 60,189,919 58,968,064
L1 - COMMERCIAL PERSONAL 15,047,795 N/A 15,047,795 15,047,795
L2 - INDUSTRIAL PERSONAL 169,576 N/A 169,576 169,576
M1 - MOBILE HOMES 11,552,903 N/A 11,552,903 11,552,903
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 20,000 N/A 20,000 20,000
S - SPECIAL INVENTORY 13,406 N/A 13,406 13,406
Subtotal 565,850,018 571,250,197 565,850,018
Less Total Deductions 249,856,809 251,579,635 249,856,809
Total Taxable Value 315,993,209 319,670,562 315,993,209

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 390,264,682 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 315,993,209 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 390,264,682 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 315,993,209 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 418,974,682 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 438,114,682 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 347,083,412 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 390,264,682 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 315,993,209 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 390,264,682 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 315,993,209 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 418,974,682 T13 plus the loss to the chapter 313 agreement
T16 438,114,682 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 347,083,412 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 74,271,473 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 28,710,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 19,140,000 Loss to Second Previous Homestead Increase