taxes Property Tax Assistance

2021 ISD Summary Worksheet

Borden County ISD (all splits)   Borden County   Howard County  

017-Borden/Borden County

017-901/Borden County ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 1,730,490 N/A 1,730,490 1,730,490
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 437,782 N/A 437,782 437,782
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,925,759 0.7363 27,061,230 19,925,759
D2 - FARM & RANCH IMP 2,684,210 N/A 2,684,210 2,684,210
E - NON-AG LAND AND IMPROVEMENTS 6,245,670 N/A 6,245,670 6,245,670
F1 - COMMERCIAL REAL 265,480 N/A 265,480 265,480
F2 - INDUSTRIAL REAL 599,924,810 N/A 599,924,810 599,924,810
G - ALL MINERALS 245,356,360 0.9823 249,777,420 245,356,360
J - ALL UTILITIES 132,596,420 1.0190 130,124,063 132,596,420
L1 - COMMERCIAL PERSONAL 1,326,760 N/A 1,326,760 1,326,760
L2 - INDUSTRIAL PERSONAL 17,252,080 N/A 17,252,080 17,252,080
M1 - MOBILE HOMES 80,880 N/A 80,880 80,880
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 1,027,826,701 0 1,036,910,875 1,027,826,701
Less Total Deductions 372,409,450 0 372,409,450 372,409,450
Total Taxable Value 655,417,251 0 664,501,425 655,417,251

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 655,827,431 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 655,417,251 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 655,572,106 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 655,161,926 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,024,967,581 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,024,557,401 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,024,712,256 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,024,302,076 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 410,180 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 255,325 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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114-Howard/Howard County

017-901/Borden County ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 1,263,367 N/A 1,263,367 1,263,367
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 101,750 N/A 101,750 101,750
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 669,595 0.8810 760,061 669,595
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 2,023,876 N/A 2,023,876 2,023,876
F1 - COMMERCIAL REAL 604,463 N/A 604,463 604,463
F2 - INDUSTRIAL REAL 20,300 N/A 20,300 20,300
G - ALL MINERALS 86,637,100 0.9383 92,334,115 86,637,100
J - ALL UTILITIES 8,916,935 0.8663 10,293,126 8,916,935
L1 - COMMERCIAL PERSONAL 285 N/A 285 285
L2 - INDUSTRIAL PERSONAL 8,618,290 N/A 8,618,290 8,618,290
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 108,855,961 0 116,019,633 108,855,961
Less Total Deductions 807,224 0 807,224 807,224
Total Taxable Value 108,048,737 0 115,212,409 108,048,737

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 108,118,737 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 108,048,737 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 108,023,216 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 107,953,216 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 108,118,737 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 108,048,737 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 108,023,216 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 107,953,216 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 70,000 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 95,521 50% of the loss to the local optional percentage homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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017-901-02/Borden County ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 2,993,857 N/A 2,993,857 2,993,857
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 539,532 N/A 539,532 539,532
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,595,354 0.7403 27,821,291 20,595,354
D2 - FARM & RANCH IMP 2,684,210 N/A 2,684,210 2,684,210
E - NON-AG LAND AND IMPROVEMENTS 8,269,546 N/A 8,269,546 8,269,546
F1 - COMMERCIAL REAL 869,943 N/A 869,943 869,943
F2 - INDUSTRIAL REAL 599,945,110 N/A 599,945,110 599,945,110
G - ALL MINERALS 331,993,460 0.9704 342,111,535 331,993,460
J - ALL UTILITIES 141,513,355 1.0078 140,417,189 141,513,355
L1 - COMMERCIAL PERSONAL 1,327,045 N/A 1,327,045 1,327,045
L2 - INDUSTRIAL PERSONAL 25,870,370 N/A 25,870,370 25,870,370
M1 - MOBILE HOMES 80,880 N/A 80,880 80,880
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 1,136,682,662 1,152,930,508 1,136,682,662
Less Total Deductions 373,216,674 373,216,674 373,216,674
Total Taxable Value 763,465,988 779,713,834 763,465,988

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 763,946,168 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 763,465,988 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 763,595,322 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 763,115,142 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,133,086,318 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,132,606,138 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,132,735,472 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,132,255,292 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 480,180 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 350,846 50% of the loss to the local optional percentage homestead exemption

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