taxes Property Tax Assistance

2022 ISD Summary Worksheet

Darrouzett ISD (all splits)   Lipscomb County  

148-Lipscomb/Lipscomb County

148-905/Darrouzett ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 5,901,810 0.7317 8,065,888 5,901,810
B - MULTIFAMILY 117,450 N/A 117,450 117,450
C1 - VACANT LOTS 48,490 N/A 48,490 48,490
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,681,860 1.2781 5,228,158 6,681,860
D2 - FARM & RANCH IMP 870,040 N/A 870,040 870,040
E - NON-AG LAND AND IMPROVEMENTS 3,018,830 0.7680 3,930,768 3,018,830
F1 - COMMERCIAL REAL 643,090 N/A 643,090 643,090
F2 - INDUSTRIAL REAL 340,030 N/A 340,030 340,030
G - ALL MINERALS 36,947,375 1.0155 36,383,432 36,947,375
J - ALL UTILITIES 11,672,720 N/A 11,672,720 11,672,720
L1 - COMMERCIAL PERSONAL 2,630,125 1.0006 2,628,548 2,630,125
L2 - INDUSTRIAL PERSONAL 705,100 N/A 705,100 705,100
M1 - MOBILE HOMES 117,400 N/A 117,400 117,400
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 69,694,320 0 70,751,114 69,694,320
Less Total Deductions 4,572,973 0 5,699,809 4,572,973
Total Taxable Value 65,121,347 0 65,051,305 65,121,347

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 66,138,636 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 65,121,347 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 66,138,636 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 65,121,347 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 67,328,636 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 66,138,636 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 65,121,347 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 66,138,636 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 65,121,347 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 67,328,636 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 1,017,289 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,190,000 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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148-905-02/Darrouzett ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 5,901,810 0.7317 8,065,888 5,901,810
B - MULTIFAMILY 117,450 N/A 117,450 117,450
C1 - VACANT LOTS 48,490 N/A 48,490 48,490
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,681,860 1.2781 5,228,158 6,681,860
D2 - FARM & RANCH IMP 870,040 N/A 870,040 870,040
E - NON-AG LAND AND IMPROVEMENTS 3,018,830 0.7680 3,930,768 3,018,830
F1 - COMMERCIAL REAL 643,090 N/A 643,090 643,090
F2 - INDUSTRIAL REAL 340,030 N/A 340,030 340,030
G - ALL MINERALS 36,947,375 1.0155 36,383,432 36,947,375
J - ALL UTILITIES 11,672,720 N/A 11,672,720 11,672,720
L1 - COMMERCIAL PERSONAL 2,630,125 1.0006 2,628,548 2,630,125
L2 - INDUSTRIAL PERSONAL 705,100 N/A 705,100 705,100
M1 - MOBILE HOMES 117,400 N/A 117,400 117,400
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 69,694,320 70,751,114 69,694,320
Less Total Deductions 4,572,973 5,699,809 4,572,973
Total Taxable Value 65,121,347 65,051,305 65,121,347

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 66,138,636 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 65,121,347 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 66,138,636 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 65,121,347 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 67,328,636 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 66,138,636 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 65,121,347 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 66,138,636 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 65,121,347 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 67,328,636 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 1,017,289 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,190,000 Loss to the second most recent increase in the state-mandated homestead exemption

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