taxes Property Tax Assistance

2022 ISD Summary Worksheet

058-Dawson/Dawson County

058-906/Lamesa ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 214,342,010 0.6877 311,679,526 311,679,526
B - MULTIFAMILY 1,894,130 N/A 1,894,130 1,894,130
C1 - VACANT LOTS 2,478,590 N/A 2,478,590 2,478,590
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,527,010 1.0263 20,001,566 20,001,566
D2 - FARM & RANCH IMP 2,543,770 N/A 2,543,770 2,543,770
E - NON-AG LAND AND IMPROVEMENTS 32,995,830 0.7119 46,348,968 46,348,968
F1 - COMMERCIAL REAL 75,852,080 1.0039 75,557,406 75,557,406
F2 - INDUSTRIAL REAL 156,884,220 N/A 156,884,220 156,884,220
G - ALL MINERALS 50,046,240 1.0178 49,170,996 49,170,996
J - ALL UTILITIES 43,222,670 0.9373 46,114,019 46,114,019
L1 - COMMERCIAL PERSONAL 34,511,090 0.9637 35,811,030 35,811,030
L2 - INDUSTRIAL PERSONAL 26,308,270 N/A 26,308,270 26,308,270
M1 - MOBILE HOMES 2,368,740 N/A 2,368,740 2,368,740
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 304,950 N/A 304,950 304,950
S - SPECIAL INVENTORY 11,546,630 N/A 11,546,630 11,546,630
Subtotal 675,826,230 0 789,012,811 789,012,811
Less Total Deductions 189,312,128 0 211,977,269 211,977,269
Total Taxable Value 486,514,102 0 577,035,542 577,035,542

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
593,283,262 577,035,542 593,283,262 577,035,542 615,483,262


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
16,247,720 0 22,200,000


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
681,803,512 665,555,792 681,803,512 665,555,792 704,003,512

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 TAXABLE VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)

058-906-02/Lamesa ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 214,342,010 0.6877 311,679,526 311,679,526
B - MULTIFAMILY 1,894,130 N/A 1,894,130 1,894,130
C1 - VACANT LOTS 2,478,590 N/A 2,478,590 2,478,590
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,527,010 1.0263 20,001,566 20,001,566
D2 - FARM & RANCH IMP 2,543,770 N/A 2,543,770 2,543,770
E - NON-AG LAND AND IMPROVEMENTS 32,995,830 0.7119 46,348,968 46,348,968
F1 - COMMERCIAL REAL 75,852,080 1.0039 75,557,406 75,557,406
F2 - INDUSTRIAL REAL 156,884,220 N/A 156,884,220 156,884,220
G - ALL MINERALS 50,046,240 1.0178 49,170,996 49,170,996
J - ALL UTILITIES 43,222,670 0.9373 46,114,019 46,114,019
L1 - COMMERCIAL PERSONAL 34,511,090 0.9637 35,811,030 35,811,030
L2 - INDUSTRIAL PERSONAL 26,308,270 N/A 26,308,270 26,308,270
M1 - MOBILE HOMES 2,368,740 N/A 2,368,740 2,368,740
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 304,950 N/A 304,950 304,950
S - SPECIAL INVENTORY 11,546,630 N/A 11,546,630 11,546,630
Subtotal 675,826,230 789,012,811 789,012,811
Less Total Deductions 189,312,128 211,977,269 211,977,269
Total Taxable Value 486,514,102 577,035,542 577,035,542

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
593,283,262 577,035,542 593,283,262 577,035,542 615,483,262


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
16,247,720 0 22,200,000


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
681,803,512 665,555,792 681,803,512 665,555,792 704,003,512

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