taxes Property Tax Assistance

2022 ISD Summary Worksheet

Chisum ISD (all splits)   Delta County   Lamar County  

060-Delta/Delta County

139-905/Chisum ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 2,535,850 N/A 2,535,850 2,535,850
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 96,820 N/A 96,820 96,820
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,281,490 N/A 1,281,490 1,281,490
D2 - FARM & RANCH IMP 1,184,000 N/A 1,184,000 1,184,000
E - NON-AG LAND AND IMPROVEMENTS 4,894,020 N/A 4,894,020 4,894,020
F1 - COMMERCIAL REAL 438,780 N/A 438,780 438,780
F2 - INDUSTRIAL REAL 8,873,750 N/A 8,873,750 8,873,750
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 21,122,350 N/A 21,122,350 21,122,350
L1 - COMMERCIAL PERSONAL 62,819 N/A 62,819 62,819
L2 - INDUSTRIAL PERSONAL 278,471 N/A 278,471 278,471
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 40,768,350 0 40,768,350 40,768,350
Less Total Deductions 3,687,353 0 3,687,353 3,687,353
Total Taxable Value 37,080,997 0 37,080,997 37,080,997

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 37,443,512 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 37,080,997 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 37,443,512 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 37,080,997 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 37,693,512 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 37,443,512 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 37,080,997 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 37,443,512 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 37,080,997 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 37,693,512 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 362,515 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 250,000 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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139-Lamar/Lamar County

139-905/Chisum ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 87,358,940 0.8005 109,130,468 109,130,468
B - MULTIFAMILY 2,399,010 N/A 2,399,010 2,399,010
C1 - VACANT LOTS 3,893,750 N/A 3,893,750 3,893,750
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,823,260 0.9744 20,344,074 20,344,074
D2 - FARM & RANCH IMP 5,448,930 N/A 5,448,930 5,448,930
E - NON-AG LAND AND IMPROVEMENTS 190,519,748 0.6024 316,267,842 316,267,842
F1 - COMMERCIAL REAL 24,435,870 N/A 24,435,870 24,435,870
F2 - INDUSTRIAL REAL 518,690,450 N/A 518,690,450 518,690,450
G - ALL MINERALS 2,860 N/A 2,860 2,860
J - ALL UTILITIES 155,462,110 1.0100 153,922,881 153,922,881
L1 - COMMERCIAL PERSONAL 16,240,020 N/A 16,240,020 16,240,020
L2 - INDUSTRIAL PERSONAL 393,831,430 N/A 393,831,430 393,831,430
M1 - MOBILE HOMES 1,930,540 N/A 1,930,540 1,930,540
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 21,940 N/A 21,940 21,940
S - SPECIAL INVENTORY 434,590 N/A 434,590 434,590
Subtotal 1,420,493,448 0 1,566,994,655 1,566,994,655
Less Total Deductions 255,826,183 0 277,760,987 277,760,987
Total Taxable Value 1,164,667,265 0 1,289,233,668 1,289,233,668

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 1,306,184,177 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,289,233,668 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,306,184,177 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,289,233,668 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,320,294,177 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 1,306,184,177 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,289,233,668 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,306,184,177 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,289,233,668 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,320,294,177 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 16,950,509 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 14,110,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL 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).


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139-905-02/Chisum ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 89,894,790 0.8050 111,666,318 111,666,318
B - MULTIFAMILY 2,399,010 N/A 2,399,010 2,399,010
C1 - VACANT LOTS 3,990,570 N/A 3,990,570 3,990,570
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,104,750 0.9759 21,625,564 21,625,564
D2 - FARM & RANCH IMP 6,632,930 N/A 6,632,930 6,632,930
E - NON-AG LAND AND IMPROVEMENTS 195,413,768 0.6085 321,161,862 321,161,862
F1 - COMMERCIAL REAL 24,874,650 N/A 24,874,650 24,874,650
F2 - INDUSTRIAL REAL 527,564,200 N/A 527,564,200 527,564,200
G - ALL MINERALS 2,860 N/A 2,860 2,860
J - ALL UTILITIES 176,584,460 1.0088 175,045,231 175,045,231
L1 - COMMERCIAL PERSONAL 16,302,839 N/A 16,302,839 16,302,839
L2 - INDUSTRIAL PERSONAL 394,109,901 N/A 394,109,901 394,109,901
M1 - MOBILE HOMES 1,930,540 N/A 1,930,540 1,930,540
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 21,940 N/A 21,940 21,940
S - SPECIAL INVENTORY 434,590 N/A 434,590 434,590
Subtotal 1,461,261,798 1,607,763,005 1,607,763,005
Less Total Deductions 259,513,536 281,448,340 281,448,340
Total Taxable Value 1,201,748,262 1,326,314,665 1,326,314,665

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 1,343,627,689 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,326,314,665 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,343,627,689 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,326,314,665 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,357,987,689 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 1,343,627,689 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,326,314,665 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,343,627,689 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,326,314,665 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,357,987,689 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 17,313,024 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 14,360,000 Loss to the second most recent increase in the state-mandated homestead exemption

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