taxes Property Tax Assistance

2021 ISD Summary Worksheet

Friona ISD (all splits)   Deaf Smith County   Parmer County  

059-Deaf Smith/Deaf Smith County

185-903/Friona ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 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 1,524,590 N/A 1,524,590 1,524,590
D2 - FARM & RANCH IMP 93,650 N/A 93,650 93,650
E - NON-AG LAND AND IMPROVEMENTS 503,920 N/A 503,920 503,920
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 68,300 N/A 68,300 68,300
L1 - COMMERCIAL PERSONAL 34,100 N/A 34,100 34,100
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 2,224,560 0 2,224,560 2,224,560
Less Total Deductions 87,141 0 87,141 87,141
Total Taxable Value 2,137,419 0 2,137,419 2,137,419

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's office 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 school 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 2,157,419 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,137,419 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,157,419 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,137,419 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 2,157,419 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,137,419 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,157,419 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,137,419 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,000 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption

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


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185-Parmer/Parmer County

185-903/Friona ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 94,655,461 N/A 94,655,461 94,655,461
B - MULTIFAMILY 2,280,867 N/A 2,280,867 2,280,867
C1 - VACANT LOTS 533,873 N/A 533,873 533,873
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 34,226,153 N/A 34,226,153 34,226,153
D2 - FARM & RANCH IMP 5,511,212 N/A 5,511,212 5,511,212
E - NON-AG LAND AND IMPROVEMENTS 40,395,833 N/A 40,395,833 40,395,833
F1 - COMMERCIAL REAL 17,045,278 N/A 17,045,278 17,045,278
F2 - INDUSTRIAL REAL 207,850,935 N/A 207,850,935 207,850,935
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 47,671,412 N/A 47,671,412 47,671,412
L1 - COMMERCIAL PERSONAL 16,182,745 N/A 16,182,745 16,182,745
L2 - INDUSTRIAL PERSONAL 147,018,405 N/A 147,018,405 147,018,405
M1 - MOBILE HOMES 423,414 N/A 423,414 423,414
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,494,224 N/A 1,494,224 1,494,224
Subtotal 615,289,812 0 615,289,812 615,289,812
Less Total Deductions 158,781,027 0 158,781,027 158,781,027
Total Taxable Value 456,508,785 0 456,508,785 456,508,785

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's office 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 school 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 464,148,257 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 456,508,785 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 464,148,257 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 456,508,785 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 579,310,277 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 571,670,805 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 579,310,277 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 571,670,805 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,639,472 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption

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


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185-903-02/Friona ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 94,655,461 N/A 94,655,461 94,655,461
B - MULTIFAMILY 2,280,867 N/A 2,280,867 2,280,867
C1 - VACANT LOTS 533,873 N/A 533,873 533,873
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 35,750,743 N/A 35,750,743 35,750,743
D2 - FARM & RANCH IMP 5,604,862 N/A 5,604,862 5,604,862
E - NON-AG LAND AND IMPROVEMENTS 40,899,753 N/A 40,899,753 40,899,753
F1 - COMMERCIAL REAL 17,045,278 N/A 17,045,278 17,045,278
F2 - INDUSTRIAL REAL 207,850,935 N/A 207,850,935 207,850,935
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 47,739,712 N/A 47,739,712 47,739,712
L1 - COMMERCIAL PERSONAL 16,216,845 N/A 16,216,845 16,216,845
L2 - INDUSTRIAL PERSONAL 147,018,405 N/A 147,018,405 147,018,405
M1 - MOBILE HOMES 423,414 N/A 423,414 423,414
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,494,224 N/A 1,494,224 1,494,224
Subtotal 617,514,372 617,514,372 617,514,372
Less Total Deductions 158,868,168 158,868,168 158,868,168
Total Taxable Value 458,646,204 458,646,204 458,646,204

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's office 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 school 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 466,305,676 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 458,646,204 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 466,305,676 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 458,646,204 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 581,467,696 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 573,808,224 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 581,467,696 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 573,808,224 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,659,472 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption

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