taxes Property Tax Assistance

2022 ISD Summary Worksheet

033-Carson/Carson County

033-902/Panhandle ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	132,897,289	0.9589	138,593,481	132,897,289
B - MULTIFAMILY	1,797,154	N/A	1,797,154	1,797,154
C1 - VACANT LOTS	777,835	N/A	777,835	777,835
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	47,970,960	0.9900	48,455,703	47,970,960
D2 - FARM & RANCH IMP	6,660,620	N/A	6,660,620	6,660,620
E - NON-AG LAND AND IMPROVEMENTS	57,016,488	0.9641	59,139,600	57,016,488
F1 - COMMERCIAL REAL	14,687,139	N/A	14,687,139	14,687,139
F2 - INDUSTRIAL REAL	303,178,220	N/A	303,178,220	303,178,220
G - ALL MINERALS	27,189,924	N/A	27,189,924	27,189,924
J - ALL UTILITIES	161,537,630	0.9465	170,668,389	161,537,630
L1 - COMMERCIAL PERSONAL	7,591,560	N/A	7,591,560	7,591,560
L2 - INDUSTRIAL PERSONAL	29,646,480	N/A	29,646,480	29,646,480
M1 - MOBILE HOMES	2,612,950	N/A	2,612,950	2,612,950
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	1,120	N/A	1,120	1,120
Subtotal	793,565,369	0	811,000,175	793,565,369
Less Total Deductions	214,675,787	0	216,353,013	214,675,787
Total Taxable Value	578,889,582	0	594,647,162	578,889,582

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
591,387,972	578,889,582	578,831,172	566,332,782	600,837,972

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
12,498,390	12,556,800	9,450,000

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
740,012,432	727,514,042	727,455,632	714,957,242	749,462,432

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

033-902-02/Panhandle ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	132,897,289	0.9589	138,593,481	132,897,289
B - MULTIFAMILY	1,797,154	N/A	1,797,154	1,797,154
C1 - VACANT LOTS	777,835	N/A	777,835	777,835
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	47,970,960	0.9900	48,455,703	47,970,960
D2 - FARM & RANCH IMP	6,660,620	N/A	6,660,620	6,660,620
E - NON-AG LAND AND IMPROVEMENTS	57,016,488	0.9641	59,139,600	57,016,488
F1 - COMMERCIAL REAL	14,687,139	N/A	14,687,139	14,687,139
F2 - INDUSTRIAL REAL	303,178,220	N/A	303,178,220	303,178,220
G - ALL MINERALS	27,189,924	N/A	27,189,924	27,189,924
J - ALL UTILITIES	161,537,630	0.9465	170,668,389	161,537,630
L1 - COMMERCIAL PERSONAL	7,591,560	N/A	7,591,560	7,591,560
L2 - INDUSTRIAL PERSONAL	29,646,480	N/A	29,646,480	29,646,480
M1 - MOBILE HOMES	2,612,950	N/A	2,612,950	2,612,950
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	1,120	N/A	1,120	1,120
Subtotal	793,565,369		811,000,175	793,565,369
Less Total Deductions	214,675,787		216,353,013	214,675,787
Total Taxable Value	578,889,582		594,647,162	578,889,582

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
591,387,972	578,889,582	578,831,172	566,332,782	600,837,972

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
12,498,390	12,556,800	9,450,000

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
740,012,432	727,514,042	727,455,632	714,957,242	749,462,432

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