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