taxes Property Tax Assistance

2022 ISD Summary Worksheet

Claude ISD (all splits)   Armstrong County  

006-Armstrong/Armstrong County

006-902/Claude ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 72,824,610 0.9536 76,368,089 72,824,610
B - MULTIFAMILY 95,180 N/A 95,180 95,180
C1 - VACANT LOTS 1,271,370 N/A 1,271,370 1,271,370
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,907,370 0.6561 37,964,071 24,907,370
D2 - FARM & RANCH IMP 5,907,770 N/A 5,907,770 5,907,770
E - NON-AG LAND AND IMPROVEMENTS 38,862,620 0.9599 40,486,113 38,862,620
F1 - COMMERCIAL REAL 7,340,760 N/A 7,340,760 7,340,760
F2 - INDUSTRIAL REAL 37,047,000 N/A 37,047,000 37,047,000
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 83,068,230 0.9480 87,624,715 83,068,230
L1 - COMMERCIAL PERSONAL 2,283,610 N/A 2,283,610 2,283,610
L2 - INDUSTRIAL PERSONAL 7,703,200 N/A 7,703,200 7,703,200
M1 - MOBILE HOMES 580,870 N/A 580,870 580,870
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 281,892,590 0 304,672,748 281,892,590
Less Total Deductions 62,412,717 0 64,009,387 62,412,717
Total Taxable Value 219,479,873 0 240,663,361 219,479,873

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 226,354,373 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 219,479,873 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 226,354,373 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 219,479,873 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 231,524,373 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 250,826,703 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 243,952,203 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 250,826,703 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 243,952,203 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 255,996,703 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,874,500 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
LOSS_PREV_INCR_HMSTD 5,170,000 Loss to the second most recent increase in the state-mandated homestead exemption

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


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006-902-02/Claude ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 72,824,610 0.9536 76,368,089 72,824,610
B - MULTIFAMILY 95,180 N/A 95,180 95,180
C1 - VACANT LOTS 1,271,370 N/A 1,271,370 1,271,370
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,907,370 0.6561 37,964,071 24,907,370
D2 - FARM & RANCH IMP 5,907,770 N/A 5,907,770 5,907,770
E - NON-AG LAND AND IMPROVEMENTS 38,862,620 0.9599 40,486,113 38,862,620
F1 - COMMERCIAL REAL 7,340,760 N/A 7,340,760 7,340,760
F2 - INDUSTRIAL REAL 37,047,000 N/A 37,047,000 37,047,000
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 83,068,230 0.9480 87,624,715 83,068,230
L1 - COMMERCIAL PERSONAL 2,283,610 N/A 2,283,610 2,283,610
L2 - INDUSTRIAL PERSONAL 7,703,200 N/A 7,703,200 7,703,200
M1 - MOBILE HOMES 580,870 N/A 580,870 580,870
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 281,892,590 304,672,748 281,892,590
Less Total Deductions 62,412,717 64,009,387 62,412,717
Total Taxable Value 219,479,873 240,663,361 219,479,873

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 226,354,373 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 219,479,873 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 226,354,373 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 219,479,873 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 231,524,373 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 250,826,703 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 243,952,203 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 250,826,703 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 243,952,203 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 255,996,703 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,874,500 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
LOSS_PREV_INCR_HMSTD 5,170,000 Loss to the second most recent increase in the state-mandated homestead exemption

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