taxes Property Tax Assistance

2022 ISD Summary Worksheet

017-Borden/Borden County

017-901/Borden County ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,963,940	N/A	1,963,940	1,963,940
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	397,322	N/A	397,322	397,322
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	19,134,073	N/A	19,134,073	19,134,073
D2 - FARM & RANCH IMP	2,710,900	N/A	2,710,900	2,710,900
E - NON-AG LAND AND IMPROVEMENTS	6,259,370	N/A	6,259,370	6,259,370
F1 - COMMERCIAL REAL	281,810	N/A	281,810	281,810
F2 - INDUSTRIAL REAL	681,115,580	N/A	681,115,580	681,115,580
G - ALL MINERALS	415,451,560	N/A	415,451,560	415,451,560
J - ALL UTILITIES	132,706,270	N/A	132,706,270	132,706,270
L1 - COMMERCIAL PERSONAL	1,422,300	N/A	1,422,300	1,422,300
L2 - INDUSTRIAL PERSONAL	13,852,600	N/A	13,852,600	13,852,600
M1 - MOBILE HOMES	129,090	N/A	129,090	129,090
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	1,275,424,815	0	1,275,424,815	1,275,424,815
Less Total Deductions	530,645,460	0	530,645,460	530,645,460
Total Taxable Value	744,779,355	0	744,779,355	744,779,355

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	T13
744,779,355	744,779,355	744,610,345	744,610,345	745,834,745

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
0	169,010	1,055,390

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
1,271,860,925	1,271,860,925	1,271,691,915	1,271,691,915	1,272,916,315

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement

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

114-Howard/Howard County

017-901/Borden County ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,321,798	N/A	1,321,798	1,321,798
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	679,429	1.2899	526,736	679,429
D2 - FARM & RANCH IMP	0	N/A	0	0
E - NON-AG LAND AND IMPROVEMENTS	1,764,239	N/A	1,764,239	1,764,239
F1 - COMMERCIAL REAL	1,074,667	N/A	1,074,667	1,074,667
F2 - INDUSTRIAL REAL	20,300	N/A	20,300	20,300
G - ALL MINERALS	147,956,830	1.0008	147,838,559	147,956,830
J - ALL UTILITIES	9,526,005	0.8911	10,690,164	9,526,005
L1 - COMMERCIAL PERSONAL	786,711	N/A	786,711	786,711
L2 - INDUSTRIAL PERSONAL	14,891,580	N/A	14,891,580	14,891,580
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	178,123,309	0	179,016,504	178,123,309
Less Total Deductions	542,990	0	542,990	542,990
Total Taxable Value	177,580,319	0	178,473,514	177,580,319

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	T13
177,655,319	177,580,319	177,567,277	177,492,277	177,705,319

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
75,000	88,042	50,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
177,655,319	177,580,319	177,567,277	177,492,277	177,705,319

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement

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

017-901-02/Borden County ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	3,285,738	N/A	3,285,738	3,285,738
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	499,072	N/A	499,072	499,072
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	19,813,502	1.0078	19,660,809	19,813,502
D2 - FARM & RANCH IMP	2,710,900	N/A	2,710,900	2,710,900
E - NON-AG LAND AND IMPROVEMENTS	8,023,609	N/A	8,023,609	8,023,609
F1 - COMMERCIAL REAL	1,356,477	N/A	1,356,477	1,356,477
F2 - INDUSTRIAL REAL	681,135,880	N/A	681,135,880	681,135,880
G - ALL MINERALS	563,408,390	1.0002	563,290,119	563,408,390
J - ALL UTILITIES	142,232,275	0.9919	143,396,434	142,232,275
L1 - COMMERCIAL PERSONAL	2,209,011	N/A	2,209,011	2,209,011
L2 - INDUSTRIAL PERSONAL	28,744,180	N/A	28,744,180	28,744,180
M1 - MOBILE HOMES	129,090	N/A	129,090	129,090
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	1,453,548,124		1,454,441,319	1,453,548,124
Less Total Deductions	531,188,450		531,188,450	531,188,450
Total Taxable Value	922,359,674		923,252,869	922,359,674

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	T13
922,434,674	922,359,674	922,177,622	922,102,622	923,540,064

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
75,000	257,052	1,105,390

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
1,449,516,244	1,449,441,244	1,449,259,192	1,449,184,192	1,450,621,634

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement