taxes Property Tax Assistance

2022 ISD Summary Worksheet

059-Deaf Smith/Deaf Smith County

185-903/Friona ISD

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 1,587,280 N/A 1,587,280 1,587,280
D2 - FARM & RANCH IMP 97,570 N/A 97,570 97,570
E - NON-AG LAND AND IMPROVEMENTS 599,310 N/A 599,310 599,310
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 70,140 N/A 70,140 70,140
L1 - COMMERCIAL PERSONAL 39,220 N/A 39,220 39,220
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
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 2,393,520 0 2,393,520 2,393,520
Less Total Deductions 128,270 0 128,270 128,270
Total Taxable Value 2,265,250 0 2,265,250 2,265,250

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
2,295,250 2,265,250 2,295,250 2,265,250 2,315,250


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
30,000 0 20,000


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
2,295,250 2,265,250 2,295,250 2,265,250 2,315,250

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

185-Parmer/Parmer County

185-903/Friona ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 90,578,078 0.8538 106,088,168 90,578,078
B - MULTIFAMILY 2,363,020 N/A 2,363,020 2,363,020
C1 - VACANT LOTS 536,827 N/A 536,827 536,827
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 32,408,498 1.0204 31,759,978 32,408,498
D2 - FARM & RANCH IMP 5,450,732 N/A 5,450,732 5,450,732
E - NON-AG LAND AND IMPROVEMENTS 39,366,931 0.8919 44,138,279 39,366,931
F1 - COMMERCIAL REAL 17,440,015 0.9391 18,570,988 17,440,015
F2 - INDUSTRIAL REAL 215,995,748 N/A 215,995,748 215,995,748
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 53,312,774 0.9572 55,696,588 53,312,774
L1 - COMMERCIAL PERSONAL 17,743,310 1.0055 17,646,256 17,743,310
L2 - INDUSTRIAL PERSONAL 201,913,328 N/A 201,913,328 201,913,328
M1 - MOBILE HOMES 407,293 N/A 407,293 407,293
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,284,215 N/A 2,284,215 2,284,215
Subtotal 679,800,769 0 702,851,420 679,800,769
Less Total Deductions 149,622,926 0 156,629,110 149,622,926
Total Taxable Value 530,177,843 0 546,222,310 530,177,843

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
540,067,287 530,177,843 540,067,287 530,177,843 548,587,287


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
9,889,444 0 8,520,000


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
641,737,397 631,847,953 641,737,397 631,847,953 650,257,397

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 YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

185-903-02/Friona ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 90,578,078 0.8538 106,088,168 90,578,078
B - MULTIFAMILY 2,363,020 N/A 2,363,020 2,363,020
C1 - VACANT LOTS 536,827 N/A 536,827 536,827
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 33,995,778 1.0194 33,347,258 33,995,778
D2 - FARM & RANCH IMP 5,548,302 N/A 5,548,302 5,548,302
E - NON-AG LAND AND IMPROVEMENTS 39,966,241 0.8933 44,737,589 39,966,241
F1 - COMMERCIAL REAL 17,440,015 0.9391 18,570,988 17,440,015
F2 - INDUSTRIAL REAL 215,995,748 N/A 215,995,748 215,995,748
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 53,382,914 0.9573 55,766,728 53,382,914
L1 - COMMERCIAL PERSONAL 17,782,530 1.0055 17,685,476 17,782,530
L2 - INDUSTRIAL PERSONAL 201,913,328 N/A 201,913,328 201,913,328
M1 - MOBILE HOMES 407,293 N/A 407,293 407,293
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,284,215 N/A 2,284,215 2,284,215
Subtotal 682,194,289 705,244,940 682,194,289
Less Total Deductions 149,751,196 156,757,380 149,751,196
Total Taxable Value 532,443,093 548,487,560 532,443,093

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
542,362,537 532,443,093 542,362,537 532,443,093 550,902,537


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
9,919,444 0 8,540,000


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
644,032,647 634,113,203 644,032,647 634,113,203 652,572,647

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