taxes Property Tax Assistance

2022 ISD Summary Worksheet

Prairiland ISD (all splits)   Lamar County   Red River County  

139-Lamar/Lamar County

139-912/Prairiland ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 137,081,158 0.9731 140,870,577 140,870,577
B - MULTIFAMILY 5,998,310 N/A 5,998,310 5,998,310
C1 - VACANT LOTS 3,391,920 N/A 3,391,920 3,391,920
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,597,872 1.1299 11,149,198 11,149,198
D2 - FARM & RANCH IMP 7,232,927 N/A 7,232,927 7,232,927
E - NON-AG LAND AND IMPROVEMENTS 249,056,243 0.7609 327,317,970 327,317,970
F1 - COMMERCIAL REAL 33,899,976 0.9971 33,998,572 33,998,572
F2 - INDUSTRIAL REAL 1,253,420 N/A 1,253,420 1,253,420
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 43,579,580 0.9458 46,076,951 46,076,951
L1 - COMMERCIAL PERSONAL 41,281,050 1.0418 39,624,736 39,624,736
L2 - INDUSTRIAL PERSONAL 494,583,260 N/A 494,583,260 494,583,260
M1 - MOBILE HOMES 1,896,050 N/A 1,896,050 1,896,050
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 67,550 N/A 67,550 67,550
S - SPECIAL INVENTORY 8,400 N/A 8,400 8,400
Subtotal 1,031,927,716 0 1,113,469,841 1,113,469,841
Less Total Deductions 592,615,470 0 597,047,619 597,047,619
Total Taxable Value 439,312,246 0 516,422,222 516,422,222

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 538,436,195 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 516,389,549 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 538,436,195 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 516,389,549 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 555,576,195 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 954,187,755 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 932,141,109 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 954,187,755 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 932,141,109 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 971,327,755 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 22,046,646 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 17,140,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW).


Back to top


194-Red River/Red River County

139-912/Prairiland ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 3,487,549 N/A 3,487,549 3,487,549
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 411,431 N/A 411,431 411,431
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,369,757 N/A 2,369,757 2,369,757
D2 - FARM & RANCH IMP 228,569 N/A 228,569 228,569
E - NON-AG LAND AND IMPROVEMENTS 4,826,643 N/A 4,826,643 4,826,643
F1 - COMMERCIAL REAL 6,000 N/A 6,000 6,000
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,696,363 N/A 4,696,363 4,696,363
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 215,512 N/A 215,512 215,512
M1 - MOBILE HOMES 151,609 N/A 151,609 151,609
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 16,393,433 0 16,393,433 16,393,433
Less Total Deductions 2,882,002 0 2,882,002 2,882,002
Total Taxable Value 13,511,431 0 13,511,431 13,511,431

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 13,879,347 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 13,511,431 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 13,879,347 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 13,511,431 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 14,219,347 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 13,879,347 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 13,511,431 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 13,879,347 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 13,511,431 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 14,219,347 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 367,916 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 340,000 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.


Back to top


139-912-02/Prairiland ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 140,568,707 0.9737 144,358,126 144,358,126
B - MULTIFAMILY 5,998,310 N/A 5,998,310 5,998,310
C1 - VACANT LOTS 3,803,351 N/A 3,803,351 3,803,351
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,967,629 1.1072 13,518,955 13,518,955
D2 - FARM & RANCH IMP 7,461,496 N/A 7,461,496 7,461,496
E - NON-AG LAND AND IMPROVEMENTS 253,882,886 0.7644 332,144,613 332,144,613
F1 - COMMERCIAL REAL 33,905,976 0.9971 34,004,572 34,004,572
F2 - INDUSTRIAL REAL 1,253,420 N/A 1,253,420 1,253,420
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 48,275,943 0.9508 50,773,314 50,773,314
L1 - COMMERCIAL PERSONAL 41,281,050 1.0418 39,624,736 39,624,736
L2 - INDUSTRIAL PERSONAL 494,798,772 N/A 494,798,772 494,798,772
M1 - MOBILE HOMES 2,047,659 N/A 2,047,659 2,047,659
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 67,550 N/A 67,550 67,550
S - SPECIAL INVENTORY 8,400 N/A 8,400 8,400
Subtotal 1,048,321,149 1,129,863,274 1,129,863,274
Less Total Deductions 595,497,472 599,929,621 599,929,621
Total Taxable Value 452,823,677 529,933,653 529,933,653

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 552,315,542 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 529,900,980 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 552,315,542 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 529,900,980 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 569,795,542 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 968,067,102 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 945,652,540 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 968,067,102 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 945,652,540 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 985,547,102 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 22,414,562 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 17,480,000 Loss to the second most recent increase in the state-mandated homestead exemption

Back to top