taxes Property Tax Assistance

2022 ISD Summary Worksheet

Canadian ISD (all splits)   Hemphill County   Lipscomb County  

106-Hemphill/Hemphill County

106-901/Canadian ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 98,086,760 0.9505 103,194,908 98,086,760
B - MULTIFAMILY 1,537,660 N/A 1,537,660 1,537,660
C1 - VACANT LOTS 7,300,684 N/A 7,300,684 7,300,684
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,601,499 0.8795 21,150,860 18,601,499
D2 - FARM & RANCH IMP 428,910 N/A 428,910 428,910
E - NON-AG LAND AND IMPROVEMENTS 43,499,020 0.8511 51,109,176 43,499,020
F1 - COMMERCIAL REAL 26,138,600 N/A 26,138,600 26,138,600
F2 - INDUSTRIAL REAL 68,617,640 N/A 68,617,640 68,617,640
G - ALL MINERALS 578,461,690 1.0219 566,064,869 578,461,690
J - ALL UTILITIES 241,005,970 0.9584 251,466,997 241,005,970
L1 - COMMERCIAL PERSONAL 11,675,680 N/A 11,675,680 11,675,680
L2 - INDUSTRIAL PERSONAL 30,754,700 N/A 30,754,700 30,754,700
M1 - MOBILE HOMES 3,132,850 N/A 3,132,850 3,132,850
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 1,129,241,663 0 1,142,573,534 1,129,241,663
Less Total Deductions 40,871,426 0 42,369,142 40,871,426
Total Taxable Value 1,088,370,237 0 1,100,204,392 1,088,370,237

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 1,098,341,757 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,088,370,237 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,088,958,822 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,078,987,302 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,106,651,757 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 1,098,341,757 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,088,370,237 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,088,958,822 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,078,987,302 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,106,651,757 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 9,971,520 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 9,382,935 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,310,000 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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148-Lipscomb/Lipscomb County

106-901/Canadian ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 7,195,190 0.6294 11,431,824 7,195,190
B - MULTIFAMILY 37,940 N/A 37,940 37,940
C1 - VACANT LOTS 174,095 N/A 174,095 174,095
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,917,002 1.3073 5,291,222 6,917,002
D2 - FARM & RANCH IMP 1,150,340 N/A 1,150,340 1,150,340
E - NON-AG LAND AND IMPROVEMENTS 4,428,190 N/A 4,428,190 4,428,190
F1 - COMMERCIAL REAL 1,341,960 N/A 1,341,960 1,341,960
F2 - INDUSTRIAL REAL 80,590 N/A 80,590 80,590
G - ALL MINERALS 110,617,482 N/A 110,617,482 110,617,482
J - ALL UTILITIES 55,295,040 0.9553 57,882,382 55,295,040
L1 - COMMERCIAL PERSONAL 419,061 N/A 419,061 419,061
L2 - INDUSTRIAL PERSONAL 2,058,350 N/A 2,058,350 2,058,350
M1 - MOBILE HOMES 226,970 N/A 226,970 226,970
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 189,942,210 0 195,140,406 189,942,210
Less Total Deductions 5,179,461 0 7,242,425 5,179,461
Total Taxable Value 184,762,749 0 187,897,981 184,762,749

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 185,132,677 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 184,762,749 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 184,390,913 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 184,020,985 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 186,642,677 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 185,132,677 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 184,762,749 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 184,390,913 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 184,020,985 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 186,642,677 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 369,928 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 741,764 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,510,000 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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106-901-02/Canadian ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 105,281,950 0.9185 114,626,732 105,281,950
B - MULTIFAMILY 1,575,600 N/A 1,575,600 1,575,600
C1 - VACANT LOTS 7,474,779 N/A 7,474,779 7,474,779
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 25,518,501 0.9651 26,442,082 25,518,501
D2 - FARM & RANCH IMP 1,579,250 N/A 1,579,250 1,579,250
E - NON-AG LAND AND IMPROVEMENTS 47,927,210 0.8630 55,537,366 47,927,210
F1 - COMMERCIAL REAL 27,480,560 N/A 27,480,560 27,480,560
F2 - INDUSTRIAL REAL 68,698,230 N/A 68,698,230 68,698,230
G - ALL MINERALS 689,079,172 1.0183 676,682,351 689,079,172
J - ALL UTILITIES 296,301,010 0.9578 309,349,379 296,301,010
L1 - COMMERCIAL PERSONAL 12,094,741 N/A 12,094,741 12,094,741
L2 - INDUSTRIAL PERSONAL 32,813,050 N/A 32,813,050 32,813,050
M1 - MOBILE HOMES 3,359,820 N/A 3,359,820 3,359,820
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 1,319,183,873 1,337,713,940 1,319,183,873
Less Total Deductions 46,050,887 49,611,567 46,050,887
Total Taxable Value 1,273,132,986 1,288,102,373 1,273,132,986

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 1,283,474,434 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,273,132,986 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,273,349,735 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,263,008,287 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,293,294,434 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 1,283,474,434 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,273,132,986 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,273,349,735 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,263,008,287 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,293,294,434 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 10,341,448 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 10,124,699 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 9,820,000 Loss to the second most recent increase in the state-mandated homestead exemption

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