taxes Property Tax Assistance

2022 ISD Summary Worksheet

117-Hutchinson/Hutchinson County

117-901/Borger ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 440,619,540 0.9262 475,728,288 440,619,540
B - MULTIFAMILY 7,921,680 N/A 7,921,680 7,921,680
C1 - VACANT LOTS 4,663,060 N/A 4,663,060 4,663,060
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,253,130 1.0397 1,205,254 1,253,130
D2 - FARM & RANCH IMP 717,810 N/A 717,810 717,810
E - NON-AG LAND AND IMPROVEMENTS 5,521,910 N/A 5,521,910 5,521,910
F1 - COMMERCIAL REAL 101,122,390 0.9797 103,217,710 101,122,390
F2 - INDUSTRIAL REAL 652,901,394 N/A 652,901,394 652,901,394
G - ALL MINERALS 8,556,830 N/A 8,556,830 8,556,830
J - ALL UTILITIES 43,692,880 0.9664 45,212,003 43,692,880
L1 - COMMERCIAL PERSONAL 44,611,630 1.0068 44,310,320 44,611,630
L2 - INDUSTRIAL PERSONAL 95,893,225 N/A 95,893,225 95,893,225
M1 - MOBILE HOMES 1,240,470 N/A 1,240,470 1,240,470
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 157,900 N/A 157,900 157,900
S - SPECIAL INVENTORY 4,007,550 N/A 4,007,550 4,007,550
Subtotal 1,412,881,399 0 1,451,255,404 1,412,881,399
Less Total Deductions 648,420,974 0 656,071,817 648,420,974
Total Taxable Value 764,460,425 0 795,183,587 764,460,425

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
803,410,355 764,460,425 789,530,435 750,580,505 837,780,355


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
38,949,930 13,879,920 34,370,000


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
1,246,535,405 1,207,585,475 1,232,655,485 1,193,705,555 1,280,905,405

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 TWO OF THE GRACE PERIOD

117-901-02/Borger ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 440,619,540 0.9262 475,728,288 440,619,540
B - MULTIFAMILY 7,921,680 N/A 7,921,680 7,921,680
C1 - VACANT LOTS 4,663,060 N/A 4,663,060 4,663,060
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,253,130 1.0397 1,205,254 1,253,130
D2 - FARM & RANCH IMP 717,810 N/A 717,810 717,810
E - NON-AG LAND AND IMPROVEMENTS 5,521,910 N/A 5,521,910 5,521,910
F1 - COMMERCIAL REAL 101,122,390 0.9797 103,217,710 101,122,390
F2 - INDUSTRIAL REAL 652,901,394 N/A 652,901,394 652,901,394
G - ALL MINERALS 8,556,830 N/A 8,556,830 8,556,830
J - ALL UTILITIES 43,692,880 0.9664 45,212,003 43,692,880
L1 - COMMERCIAL PERSONAL 44,611,630 1.0068 44,310,320 44,611,630
L2 - INDUSTRIAL PERSONAL 95,893,225 N/A 95,893,225 95,893,225
M1 - MOBILE HOMES 1,240,470 N/A 1,240,470 1,240,470
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 157,900 N/A 157,900 157,900
S - SPECIAL INVENTORY 4,007,550 N/A 4,007,550 4,007,550
Subtotal 1,412,881,399 1,451,255,404 1,412,881,399
Less Total Deductions 648,420,974 656,071,817 648,420,974
Total Taxable Value 764,460,425 795,183,587 764,460,425

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
803,410,355 764,460,425 789,530,435 750,580,505 837,780,355


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
38,949,930 13,879,920 34,370,000


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
1,246,535,405 1,207,585,475 1,232,655,485 1,193,705,555 1,280,905,405

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