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2023 ISD Summary Worksheet
251-Yoakum/Yoakum County
251-901/Denver City ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 174,640,592 | 0.6662 | 262,144,389 | 174,640,592 |
| B - MULTIFAMILY | 1,648,189 | N/A | 1,648,189 | 1,648,189 |
| C1 - VACANT LOTS | 1,297,219 | N/A | 1,297,219 | 1,297,219 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 11,584,540 | 2.7437 | 4,222,222 | 11,584,540 |
| D2 - FARM & RANCH IMP | 987,180 | N/A | 987,180 | 987,180 |
| E - NON-AG LAND AND IMPROVEMENTS | 27,018,345 | N/A | 27,018,345 | 27,018,345 |
| F1 - COMMERCIAL REAL | 27,757,095 | N/A | 27,757,095 | 27,757,095 |
| F2 - INDUSTRIAL REAL | 130,589,422 | N/A | 130,589,422 | 130,589,422 |
| G - ALL MINERALS | 1,299,888,324 | 1.0028 | 1,296,258,799 | 1,299,888,324 |
| J - ALL UTILITIES | 85,636,976 | 1.0192 | 84,023,721 | 85,636,976 |
| L1 - COMMERCIAL PERSONAL | 10,200,119 | N/A | 10,200,119 | 10,200,119 |
| L2 - INDUSTRIAL PERSONAL | 101,308,484 | N/A | 101,308,484 | 101,308,484 |
| M1 - MOBILE HOMES | 6,040,681 | N/A | 6,040,681 | 6,040,681 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 543,888 | N/A | 543,888 | 543,888 |
| Subtotal | 1,879,141,054 | 0 | 1,954,039,753 | 1,879,141,054 |
| Less Total Deductions | 145,826,403 | 0 | 172,052,767 | 145,826,403 |
| Total Taxable Value | 1,733,314,651 | 0 | 1,781,986,986 | 1,733,314,651 |
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 | 1,772,918,877 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 1,733,314,651 | 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 | 1,768,347,994 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 1,728,743,768 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 1,791,248,877 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 1,803,468,877 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 1,735,623,456 | 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 | 1,772,918,877 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 1,733,314,651 | 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 | 1,768,347,994 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 1,728,743,768 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 1,791,248,877 | T13 plus the loss to the chapter 313 agreement |
| T16 | 1,803,468,877 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 1,735,623,456 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 39,604,226 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 4,570,883 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 18,330,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 12,220,000 | 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
251-901-02/Denver City ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 174,640,592 | 0.6662 | 262,144,389 | 174,640,592 |
| B - MULTIFAMILY | 1,648,189 | N/A | 1,648,189 | 1,648,189 |
| C1 - VACANT LOTS | 1,297,219 | N/A | 1,297,219 | 1,297,219 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 11,584,540 | 2.7437 | 4,222,222 | 11,584,540 |
| D2 - FARM & RANCH IMP | 987,180 | N/A | 987,180 | 987,180 |
| E - NON-AG LAND AND IMPROVEMENTS | 27,018,345 | N/A | 27,018,345 | 27,018,345 |
| F1 - COMMERCIAL REAL | 27,757,095 | N/A | 27,757,095 | 27,757,095 |
| F2 - INDUSTRIAL REAL | 130,589,422 | N/A | 130,589,422 | 130,589,422 |
| G - ALL MINERALS | 1,299,888,324 | 1.0028 | 1,296,258,799 | 1,299,888,324 |
| J - ALL UTILITIES | 85,636,976 | 1.0192 | 84,023,721 | 85,636,976 |
| L1 - COMMERCIAL PERSONAL | 10,200,119 | N/A | 10,200,119 | 10,200,119 |
| L2 - INDUSTRIAL PERSONAL | 101,308,484 | N/A | 101,308,484 | 101,308,484 |
| M1 - MOBILE HOMES | 6,040,681 | N/A | 6,040,681 | 6,040,681 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 543,888 | N/A | 543,888 | 543,888 |
| Subtotal | 1,879,141,054 | 1,954,039,753 | 1,879,141,054 | |
| Less Total Deductions | 145,826,403 | 172,052,767 | 145,826,403 | |
| Total Taxable Value | 1,733,314,651 | 1,781,986,986 | 1,733,314,651 |
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 | 1,772,918,877 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 1,733,314,651 | 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 | 1,768,347,994 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 1,728,743,768 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 1,791,248,877 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 1,803,468,877 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 1,735,623,456 | 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 | 1,772,918,877 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 1,733,314,651 | 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 | 1,768,347,994 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 1,728,743,768 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 1,791,248,877 | T13 plus the loss to the chapter 313 agreement |
| T16 | 1,803,468,877 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 1,735,623,456 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 39,604,226 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 4,570,883 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 18,330,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 12,220,000 | Loss to Second Previous Homestead Increase |