taxes Property Tax Assistance

2023 ISD Summary Worksheet

194-Red River/Red River County

194-905/Detroit ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 45,015,023 N/A 45,015,023 45,015,023
B - MULTIFAMILY 461,322 N/A 461,322 461,322
C1 - VACANT LOTS 2,810,082 N/A 2,810,082 2,810,082
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,852,537 N/A 14,852,537 14,852,537
D2 - FARM & RANCH IMP 6,485,085 N/A 6,485,085 6,485,085
E - NON-AG LAND AND IMPROVEMENTS 75,553,943 N/A 75,553,943 75,553,943
F1 - COMMERCIAL REAL 2,167,489 N/A 2,167,489 2,167,489
F2 - INDUSTRIAL REAL 2,299,916 N/A 2,299,916 2,299,916
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 5,928,969 N/A 5,928,969 5,928,969
L1 - COMMERCIAL PERSONAL 1,191,680 N/A 1,191,680 1,191,680
L2 - INDUSTRIAL PERSONAL 2,464,909 N/A 2,464,909 2,464,909
M1 - MOBILE HOMES 1,979,743 N/A 1,979,743 1,979,743
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 161,210,698 0 161,210,698 161,210,698
Less Total Deductions 73,653,125 0 73,653,125 73,653,125
Total Taxable Value 87,557,573 0 87,557,573 87,557,573

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 107,399,686 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 87,557,573 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 107,399,686 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 87,557,573 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 116,624,686 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 122,774,686 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 92,346,151 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 107,399,686 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 87,557,573 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 107,399,686 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 87,557,573 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 116,624,686 T13 plus the loss to the chapter 313 agreement
T16 122,774,686 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 92,346,151 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 19,842,113 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 9,225,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,150,000 Loss to Second Previous Homestead Increase

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

194-905-02/Detroit ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 45,015,023 N/A 45,015,023 45,015,023
B - MULTIFAMILY 461,322 N/A 461,322 461,322
C1 - VACANT LOTS 2,810,082 N/A 2,810,082 2,810,082
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,852,537 N/A 14,852,537 14,852,537
D2 - FARM & RANCH IMP 6,485,085 N/A 6,485,085 6,485,085
E - NON-AG LAND AND IMPROVEMENTS 75,553,943 N/A 75,553,943 75,553,943
F1 - COMMERCIAL REAL 2,167,489 N/A 2,167,489 2,167,489
F2 - INDUSTRIAL REAL 2,299,916 N/A 2,299,916 2,299,916
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 5,928,969 N/A 5,928,969 5,928,969
L1 - COMMERCIAL PERSONAL 1,191,680 N/A 1,191,680 1,191,680
L2 - INDUSTRIAL PERSONAL 2,464,909 N/A 2,464,909 2,464,909
M1 - MOBILE HOMES 1,979,743 N/A 1,979,743 1,979,743
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 161,210,698 161,210,698 161,210,698
Less Total Deductions 73,653,125 73,653,125 73,653,125
Total Taxable Value 87,557,573 87,557,573 87,557,573

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 107,399,686 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 87,557,573 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 107,399,686 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 87,557,573 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 116,624,686 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 122,774,686 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 92,346,151 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 107,399,686 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 87,557,573 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 107,399,686 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 87,557,573 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 116,624,686 T13 plus the loss to the chapter 313 agreement
T16 122,774,686 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 92,346,151 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 19,842,113 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 9,225,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,150,000 Loss to Second Previous Homestead Increase