taxes Property Tax Assistance

2022 ISD Summary Worksheet

017-Borden/Borden County

017-901/Borden County ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 1,963,940 N/A 1,963,940 1,963,940
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 397,322 N/A 397,322 397,322
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,134,073 N/A 19,134,073 19,134,073
D2 - FARM & RANCH IMP 2,710,900 N/A 2,710,900 2,710,900
E - NON-AG LAND AND IMPROVEMENTS 6,259,370 N/A 6,259,370 6,259,370
F1 - COMMERCIAL REAL 281,810 N/A 281,810 281,810
F2 - INDUSTRIAL REAL 681,115,580 N/A 681,115,580 681,115,580
G - ALL MINERALS 415,451,560 N/A 415,451,560 415,451,560
J - ALL UTILITIES 132,706,270 N/A 132,706,270 132,706,270
L1 - COMMERCIAL PERSONAL 1,422,300 N/A 1,422,300 1,422,300
L2 - INDUSTRIAL PERSONAL 13,852,600 N/A 13,852,600 13,852,600
M1 - MOBILE HOMES 129,090 N/A 129,090 129,090
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 1,275,424,815 0 1,275,424,815 1,275,424,815
Less Total Deductions 530,645,460 0 530,645,460 530,645,460
Total Taxable Value 744,779,355 0 744,779,355 744,779,355

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

Measure Value Description
T1 744,779,355 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 744,779,355 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 744,610,345 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 744,610,345 T2 minus 50% of the loss to the local optional percentage homestead exemption
T15 745,834,745 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,271,860,925 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,271,860,925 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 1,271,691,915 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,271,691,915 T8 minus 50% of the loss to the local optional percentage homestead exemption
T16 1,272,916,315 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 169,010 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,055,390 Loss to the previous increase in the state-mandated homestead

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

114-Howard/Howard County

017-901/Borden County ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 1,321,798 N/A 1,321,798 1,321,798
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 101,750 N/A 101,750 101,750
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 679,429 1.2899 526,736 679,429
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 1,764,239 N/A 1,764,239 1,764,239
F1 - COMMERCIAL REAL 1,074,667 N/A 1,074,667 1,074,667
F2 - INDUSTRIAL REAL 20,300 N/A 20,300 20,300
G - ALL MINERALS 147,956,830 1.0008 147,838,559 147,956,830
J - ALL UTILITIES 9,526,005 0.8911 10,690,164 9,526,005
L1 - COMMERCIAL PERSONAL 786,711 N/A 786,711 786,711
L2 - INDUSTRIAL PERSONAL 14,891,580 N/A 14,891,580 14,891,580
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 178,123,309 0 179,016,504 178,123,309
Less Total Deductions 542,990 0 542,990 542,990
Total Taxable Value 177,580,319 0 178,473,514 177,580,319

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

Measure Value Description
T1 177,655,319 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 177,580,319 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 177,567,277 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 177,492,277 T2 minus 50% of the loss to the local optional percentage homestead exemption
T15 177,705,319 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 177,655,319 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 177,580,319 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 177,567,277 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 177,492,277 T8 minus 50% of the loss to the local optional percentage homestead exemption
T16 177,705,319 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 75,000 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 88,042 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 50,000 Loss to the previous increase in the state-mandated homestead

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

017-901-02/Borden County ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 3,285,738 N/A 3,285,738 3,285,738
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 499,072 N/A 499,072 499,072
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,813,502 1.0078 19,660,809 19,813,502
D2 - FARM & RANCH IMP 2,710,900 N/A 2,710,900 2,710,900
E - NON-AG LAND AND IMPROVEMENTS 8,023,609 N/A 8,023,609 8,023,609
F1 - COMMERCIAL REAL 1,356,477 N/A 1,356,477 1,356,477
F2 - INDUSTRIAL REAL 681,135,880 N/A 681,135,880 681,135,880
G - ALL MINERALS 563,408,390 1.0002 563,290,119 563,408,390
J - ALL UTILITIES 142,232,275 0.9919 143,396,434 142,232,275
L1 - COMMERCIAL PERSONAL 2,209,011 N/A 2,209,011 2,209,011
L2 - INDUSTRIAL PERSONAL 28,744,180 N/A 28,744,180 28,744,180
M1 - MOBILE HOMES 129,090 N/A 129,090 129,090
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 1,453,548,124 1,454,441,319 1,453,548,124
Less Total Deductions 531,188,450 531,188,450 531,188,450
Total Taxable Value 922,359,674 923,252,869 922,359,674

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

Measure Value Description
T1 922,434,674 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 922,359,674 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 922,177,622 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 922,102,622 T2 minus 50% of the loss to the local optional percentage homestead exemption
T15 923,540,064 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,449,516,244 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,449,441,244 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 1,449,259,192 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,449,184,192 T8 minus 50% of the loss to the local optional percentage homestead exemption
T16 1,450,621,634 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 75,000 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 257,052 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,105,390 Loss to the previous increase in the state-mandated homestead