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ceiling reduction
2020 ISD Summary Worksheet
059-Deaf Smith /Deaf Smith County
185-903/Friona ISD
| Category | Local Tax Roll Value | 2020 WTD Mean Ratio | 2020 PTAD Value Estimate | 2020 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 0 | N/A | 0 | 0 |
| 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 | 1,523,281 | N/A | 1,523,281 | 1,523,281 |
| D2 - FARM & RANCH IMP | 93,649 | N/A | 93,649 | 93,649 |
| E - NON-AG LAND AND IMPROVEMENTS | 523,360 | N/A | 523,360 | 523,360 |
| F1 - COMMERCIAL REAL | 0 | N/A | 0 | 0 |
| F2 - INDUSTRIAL REAL | 0 | N/A | 0 | 0 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 64,590 | N/A | 64,590 | 64,590 |
| L1 - COMMERCIAL PERSONAL | 29,670 | N/A | 29,670 | 29,670 |
| L2 - INDUSTRIAL PERSONAL | 0 | N/A | 0 | 0 |
| M1 - MOBILE HOMES | 0 | N/A | 0 | 0 |
| 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 | 2,234,550 | 0 | 2,234,550 | 2,234,550 |
| Less Total Deductions | 82,709 | 0 | 82,709 | 82,709 |
| Total Taxable Value | 2,151,841 | 0 | 2,151,841 | 2,151,841 |
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
| T1 | T2 | T3 | T4 |
|---|---|---|---|
| 2,151,841 | 2,151,841 | 2,151,841 | 2,151,841 |
| Loss To the Additional $10,000 Homestead Exemption |
50% of the loss to the Local Optional Percentage Homestead Exemption |
|---|---|
| 0 | 0 |
T1 = School district taxable value for M & O purposes before the loss to the additional $10,000 homestead exemption
T2 = School district taxable value for M & O purposes after the loss to the additional $10,000 homestead exemption and the tax ceiling reduction
T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption
Value Taxable For I & S Purposes
| T7 | T8 | T9 | T10 |
|---|---|---|---|
| 2,151,841 | 2,151,841 | 2,151,841 | 2,151,841 |
T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption
T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 homestead exemption and the tax
ceiling reduction
T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption
T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption
THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED
185-Parmer /Parmer County
185-903/Friona ISD
| Category | Local Tax Roll Value | 2020 WTD Mean Ratio | 2020 PTAD Value Estimate | 2020 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 88,328,342 | 1.0234 | 86,308,718 | 88,328,342 |
| B - MULTIFAMILY | 1,717,893 | N/A | 1,717,893 | 1,717,893 |
| C1 - VACANT LOTS | 523,554 | N/A | 523,554 | 523,554 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 32,808,642 | 1.1428 | 28,707,967 | 32,808,642 |
| D2 - FARM & RANCH IMP | 4,892,086 | N/A | 4,892,086 | 4,892,086 |
| E - NON-AG LAND AND IMPROVEMENTS | 36,195,069 | 0.9341 | 38,748,602 | 36,195,069 |
| F1 - COMMERCIAL REAL | 15,821,174 | N/A | 15,821,174 | 15,821,174 |
| F2 - INDUSTRIAL REAL | 70,441,275 | N/A | 70,441,275 | 70,441,275 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 205,620,572 | 0.9488 | 216,716,454 | 205,620,572 |
| L1 - COMMERCIAL PERSONAL | 19,382,400 | 1.0132 | 19,129,886 | 19,382,400 |
| L2 - INDUSTRIAL PERSONAL | 149,208,078 | N/A | 149,208,078 | 149,208,078 |
| M1 - MOBILE HOMES | 430,081 | N/A | 430,081 | 430,081 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 1,058,238 | N/A | 1,058,238 | 1,058,238 |
| Subtotal | 626,427,404 | 0 | 633,704,006 | 626,427,404 |
| Less Total Deductions | 182,372,050 | 0 | 181,465,819 | 182,372,050 |
| Total Taxable Value | 444,055,354 | 0 | 452,238,187 | 444,055,354 |
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
| T1 | T2 | T3 | T4 |
|---|---|---|---|
| 451,907,984 | 444,055,354 | 451,907,984 | 444,055,354 |
| Loss To the Additional $10,000 Homestead Exemption |
50% of the loss to the Local Optional Percentage Homestead Exemption |
|---|---|
| 7,852,630 | 0 |
T1 = School district taxable value for M & O purposes before the loss to the additional $10,000 homestead exemption
T2 = School district taxable value for M & O purposes after the loss to the additional $10,000 homestead exemption and the tax ceiling reduction
T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption
Value Taxable For I & S Purposes
| T7 | T8 | T9 | T10 |
|---|---|---|---|
| 591,747,374 | 583,894,744 | 591,747,374 | 583,894,744 |
T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption
T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 homestead exemption and the tax
ceiling reduction
T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption
T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption
THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED
185-903-02/Friona ISD
| Category | Local Tax Roll Value | 2020 WTD Mean Ratio | 2020 PTAD Value Estimate | 2020 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 88,328,342 | 1.0234 | 86,308,718 | 88,328,342 |
| B - MULTIFAMILY | 1,717,893 | N/A | 1,717,893 | 1,717,893 |
| C1 - VACANT LOTS | 523,554 | N/A | 523,554 | 523,554 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 34,331,923 | 1.1356 | 30,231,248 | 34,331,923 |
| D2 - FARM & RANCH IMP | 4,985,735 | N/A | 4,985,735 | 4,985,735 |
| E - NON-AG LAND AND IMPROVEMENTS | 36,718,429 | 0.9350 | 39,271,962 | 36,718,429 |
| F1 - COMMERCIAL REAL | 15,821,174 | N/A | 15,821,174 | 15,821,174 |
| F2 - INDUSTRIAL REAL | 70,441,275 | N/A | 70,441,275 | 70,441,275 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 205,685,162 | 0.9488 | 216,781,044 | 205,685,162 |
| L1 - COMMERCIAL PERSONAL | 19,412,070 | 1.0132 | 19,159,556 | 19,412,070 |
| L2 - INDUSTRIAL PERSONAL | 149,208,078 | N/A | 149,208,078 | 149,208,078 |
| M1 - MOBILE HOMES | 430,081 | N/A | 430,081 | 430,081 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 1,058,238 | N/A | 1,058,238 | 1,058,238 |
| Subtotal | 628,661,954 | 635,938,556 | 628,661,954 | |
| Less Total Deductions | 182,454,759 | 181,548,528 | 182,454,759 | |
| Total Taxable Value | 446,207,195 | 454,390,028 | 446,207,195 |
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
| T1 | T2 | T3 | T4 |
|---|---|---|---|
| 454,059,825 | 446,207,195 | 454,059,825 | 446,207,195 |
| Loss To the Additional $10,000 Homestead Exemption |
50 % of the loss to the Local Optional Percentage Homestead Exemption |
|---|---|
| 7,852,630 | 0 |
T1 = School district taxable value for M & O purposes before the loss to the additional $10, 000 homestead exemption
T2 = School district taxable value for M & O purposes after the loss to the additional $10, 000 homestead exemption and the tax ceiling reduction
T3 = T1 minus 50 % of the loss to the local optional percentage homestead exemption
T4 = T2 minus 50 % of the loss to the local optional percentage homestead exemption
Value Taxable For I & S Purposes
| T7 | T8 | T9 | T10 |
|---|---|---|---|
| 593,899,215 | 586,046,585 | 593,899,215 | 586,046,585 |
T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption
T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 homestead exemption and the taxceiling reduction
T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption
T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption