taxes Property Tax Assistance

2022 ISD Summary Worksheet

Booker ISD (all splits)   Lipscomb County   Ochiltree County  

148-Lipscomb/Lipscomb County

148-901/Booker ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 23,058,800 0.8163 28,247,948 23,058,800
B - MULTIFAMILY 1,088,590 N/A 1,088,590 1,088,590
C1 - VACANT LOTS 74,580 N/A 74,580 74,580
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,056,339 1.2413 6,490,013 8,056,339
D2 - FARM & RANCH IMP 1,454,510 N/A 1,454,510 1,454,510
E - NON-AG LAND AND IMPROVEMENTS 4,698,560 N/A 4,698,560 4,698,560
F1 - COMMERCIAL REAL 3,893,320 N/A 3,893,320 3,893,320
F2 - INDUSTRIAL REAL 1,603,130 N/A 1,603,130 1,603,130
G - ALL MINERALS 75,627,349 0.9940 76,083,852 75,627,349
J - ALL UTILITIES 28,274,570 0.9856 28,687,672 28,274,570
L1 - COMMERCIAL PERSONAL 5,659,267 N/A 5,659,267 5,659,267
L2 - INDUSTRIAL PERSONAL 15,319,920 N/A 15,319,920 15,319,920
M1 - MOBILE HOMES 306,710 N/A 306,710 306,710
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 169,115,645 0 173,608,072 169,115,645
Less Total Deductions 15,785,399 0 17,275,170 15,785,399
Total Taxable Value 153,330,246 0 156,332,902 153,330,246

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 156,339,308 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 153,330,246 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 156,339,308 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 153,330,246 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 159,379,308 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 156,339,308 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 153,330,246 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 156,339,308 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 153,330,246 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 159,379,308 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 3,009,062 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 3,040,000 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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179-Ochiltree/Ochiltree County

148-901/Booker ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 731,390 N/A 731,390 731,390
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 37,500 N/A 37,500 37,500
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,124,410 0.9880 4,174,625 4,124,410
D2 - FARM & RANCH IMP 487,080 N/A 487,080 487,080
E - NON-AG LAND AND IMPROVEMENTS 2,169,890 1.1285 1,922,809 2,169,890
F1 - COMMERCIAL REAL 1,287,850 1.0080 1,277,629 1,287,850
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 11,130,142 1.0101 11,018,852 11,130,142
J - ALL UTILITIES 4,663,270 0.9690 4,812,456 4,663,270
L1 - COMMERCIAL PERSONAL 181,280 N/A 181,280 181,280
L2 - INDUSTRIAL PERSONAL 302,780 N/A 302,780 302,780
M1 - MOBILE HOMES 7,420 N/A 7,420 7,420
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 25,123,012 0 24,953,821 25,123,012
Less Total Deductions 715,593 0 715,593 715,593
Total Taxable Value 24,407,419 0 24,238,228 24,407,419

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 24,598,549 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 24,407,419 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 24,598,549 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 24,407,419 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 24,728,549 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 24,598,549 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 24,407,419 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 24,598,549 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 24,407,419 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 24,728,549 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 191,130 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 130,000 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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148-901-02/Booker ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 23,790,190 0.8209 28,979,338 23,790,190
B - MULTIFAMILY 1,088,590 N/A 1,088,590 1,088,590
C1 - VACANT LOTS 112,080 N/A 112,080 112,080
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,180,749 1.1422 10,664,638 12,180,749
D2 - FARM & RANCH IMP 1,941,590 N/A 1,941,590 1,941,590
E - NON-AG LAND AND IMPROVEMENTS 6,868,450 1.0373 6,621,369 6,868,450
F1 - COMMERCIAL REAL 5,181,170 1.0020 5,170,949 5,181,170
F2 - INDUSTRIAL REAL 1,603,130 N/A 1,603,130 1,603,130
G - ALL MINERALS 86,757,491 0.9960 87,102,704 86,757,491
J - ALL UTILITIES 32,937,840 0.9832 33,500,128 32,937,840
L1 - COMMERCIAL PERSONAL 5,840,547 N/A 5,840,547 5,840,547
L2 - INDUSTRIAL PERSONAL 15,622,700 N/A 15,622,700 15,622,700
M1 - MOBILE HOMES 314,130 N/A 314,130 314,130
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 194,238,657 198,561,893 194,238,657
Less Total Deductions 16,500,992 17,990,763 16,500,992
Total Taxable Value 177,737,665 180,571,130 177,737,665

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 180,937,857 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 177,737,665 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 180,937,857 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 177,737,665 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 184,107,857 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 180,937,857 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 177,737,665 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 180,937,857 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 177,737,665 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 184,107,857 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 3,200,192 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 3,170,000 Loss to the second most recent increase in the state-mandated homestead exemption

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