taxes Property Tax Assistance

2022 ISD Summary Worksheet

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 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
37,443,512	37,080,997	37,443,512	37,080,997	37,693,512

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
362,515	0	250,000

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
37,443,512	37,080,997	37,443,512	37,080,997	37,693,512

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 LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

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 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
1,306,184,177	1,289,233,668	1,306,184,177	1,289,233,668	1,320,294,177

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
16,950,509	0	14,110,000

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
1,306,184,177	1,289,233,668	1,306,184,177	1,289,233,668	1,320,294,177

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)

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 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
1,343,627,689	1,326,314,665	1,343,627,689	1,326,314,665	1,357,987,689

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
17,313,024	0	14,360,000

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
1,343,627,689	1,326,314,665	1,343,627,689	1,326,314,665	1,357,987,689

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