taxes Property Tax Assistance

2022 ISD Summary Worksheet

042-Coleman/Coleman County

042-905/Panther Creek CISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	7,044,180	0.7851	8,972,335	7,044,180
B - MULTIFAMILY	18,780	N/A	18,780	18,780
C1 - VACANT LOTS	439,150	N/A	439,150	439,150
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	12,884,330	1.2508	10,301,239	12,884,330
D2 - FARM & RANCH IMP	6,211,779	N/A	6,211,779	6,211,779
E - NON-AG LAND AND IMPROVEMENTS	52,653,171	0.8802	59,819,554	52,653,171
F1 - COMMERCIAL REAL	1,346,337	N/A	1,346,337	1,346,337
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	2,164,860	N/A	2,164,860	2,164,860
J - ALL UTILITIES	44,012,570	0.9309	47,279,590	44,012,570
L1 - COMMERCIAL PERSONAL	605,150	N/A	605,150	605,150
L2 - INDUSTRIAL PERSONAL	1,584,740	N/A	1,584,740	1,584,740
M1 - MOBILE HOMES	1,087,460	N/A	1,087,460	1,087,460
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	130,052,507	0	139,830,974	130,052,507
Less Total Deductions	16,741,846	0	21,050,747	16,741,846
Total Taxable Value	113,310,661	0	118,780,227	113,310,661

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
116,757,248	113,310,661	116,757,248	113,310,661	120,427,248

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
3,446,587	0	3,670,000

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
116,757,248	113,310,661	116,757,248	113,310,661	120,427,248

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

200-Runnels/Runnels County

042-905/Panther Creek CISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	0	N/A	0	0
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	0	N/A	0	0
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,876,600	1.6685	2,922,663	4,876,600
D2 - FARM & RANCH IMP	286,120	N/A	286,120	286,120
E - NON-AG LAND AND IMPROVEMENTS	5,959,020	0.9283	6,419,283	5,959,020
F1 - COMMERCIAL REAL	0	N/A	0	0
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	727,057	N/A	727,057	727,057
J - ALL UTILITIES	9,496,990	0.9035	10,511,334	9,496,990
L1 - COMMERCIAL PERSONAL	0	N/A	0	0
L2 - INDUSTRIAL PERSONAL	187,810	N/A	187,810	187,810
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	21,533,597	0	21,054,267	21,533,597
Less Total Deductions	592,146	0	592,146	592,146
Total Taxable Value	20,941,451	0	20,462,121	20,941,451

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
21,052,391	20,941,451	21,052,391	20,941,451	21,162,391

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
110,940	0	110,000

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
21,052,391	20,941,451	21,052,391	20,941,451	21,162,391

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 INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE LOCAL VALUE IS GREATER THAN PTAD VALUE

042-905-02/Panther Creek CISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	7,044,180	0.7851	8,972,335	7,044,180
B - MULTIFAMILY	18,780	N/A	18,780	18,780
C1 - VACANT LOTS	439,150	N/A	439,150	439,150
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	17,760,930	1.3431	13,223,902	17,760,930
D2 - FARM & RANCH IMP	6,497,899	N/A	6,497,899	6,497,899
E - NON-AG LAND AND IMPROVEMENTS	58,612,191	0.8849	66,238,837	58,612,191
F1 - COMMERCIAL REAL	1,346,337	N/A	1,346,337	1,346,337
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	2,891,917	N/A	2,891,917	2,891,917
J - ALL UTILITIES	53,509,560	0.9259	57,790,924	53,509,560
L1 - COMMERCIAL PERSONAL	605,150	N/A	605,150	605,150
L2 - INDUSTRIAL PERSONAL	1,772,550	N/A	1,772,550	1,772,550
M1 - MOBILE HOMES	1,087,460	N/A	1,087,460	1,087,460
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	151,586,104		160,885,241	151,586,104
Less Total Deductions	17,333,992		21,642,893	17,333,992
Total Taxable Value	134,252,112		139,242,348	134,252,112

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
137,809,639	134,252,112	137,809,639	134,252,112	141,589,639

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
3,557,527	0	3,780,000

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
137,809,639	134,252,112	137,809,639	134,252,112	141,589,639

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