taxes Property Tax Assistance

2022 ISD Summary Worksheet

Friona ISD (all splits)   Deaf Smith County   Parmer County  

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's office 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 school 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

Measure Value Description
T1 2,295,250 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,265,250 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,295,250 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,265,250 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,315,250 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 2,295,250 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,265,250 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,295,250 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,265,250 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,315,250 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 30,000 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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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's office 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 school 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

Measure Value Description
T1 540,067,287 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 530,177,843 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 540,067,287 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 530,177,843 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 548,587,287 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 641,737,397 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 631,847,953 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 641,737,397 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 631,847,953 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 650,257,397 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,889,444 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,520,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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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's office 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 school 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

Measure Value Description
T1 542,362,537 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 532,443,093 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 542,362,537 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 532,443,093 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 550,902,537 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 644,032,647 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 634,113,203 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 644,032,647 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 634,113,203 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 652,572,647 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,919,444 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,540,000 Loss to the second most recent increase in the state-mandated homestead exemption

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