taxes Property Tax Assistance

2022 ISD Summary Worksheet

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 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
1,098,341,757 1,088,370,237 1,088,958,822 1,078,987,302 1,106,651,757


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
9,971,520 9,382,935 8,310,000


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
1,098,341,757 1,088,370,237 1,088,958,822 1,078,987,302 1,106,651,757

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

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 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
185,132,677 184,762,749 184,390,913 184,020,985 186,642,677


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
369,928 741,764 1,510,000


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
185,132,677 184,762,749 184,390,913 184,020,985 186,642,677

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

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 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
1,283,474,434 1,273,132,986 1,273,349,735 1,263,008,287 1,293,294,434


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
10,341,448 10,124,699 9,820,000


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
1,283,474,434 1,273,132,986 1,273,349,735 1,263,008,287 1,293,294,434

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