taxes Property Tax Assistance

2022 ISD Summary Worksheet

090-Gray/Gray County

090-904/Pampa ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 539,857,760 0.8081 668,058,112 668,058,112
B - MULTIFAMILY 14,756,830 N/A 14,756,830 14,756,830
C1 - VACANT LOTS 8,697,140 N/A 8,697,140 8,697,140
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,214,830 1.0322 20,552,186 20,552,186
D2 - FARM & RANCH IMP 11,659,360 N/A 11,659,360 11,659,360
E - NON-AG LAND AND IMPROVEMENTS 37,593,360 N/A 37,593,360 37,593,360
F1 - COMMERCIAL REAL 111,456,220 0.8892 125,344,377 125,344,377
F2 - INDUSTRIAL REAL 52,906,420 N/A 52,906,420 52,906,420
G - ALL MINERALS 51,831,935 N/A 51,831,935 51,831,935
J - ALL UTILITIES 120,750,320 0.9573 126,136,342 126,136,342
L1 - COMMERCIAL PERSONAL 64,059,790 0.9935 64,478,903 64,478,903
L2 - INDUSTRIAL PERSONAL 297,780,226 N/A 297,780,226 297,780,226
M1 - MOBILE HOMES 5,223,520 N/A 5,223,520 5,223,520
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 9,122,400 N/A 9,122,400 9,122,400
Subtotal 1,346,910,111 0 1,494,141,111 1,494,141,111
Less Total Deductions 214,637,611 0 235,711,333 235,711,333
Total Taxable Value 1,132,272,500 0 1,258,429,778 1,258,429,778

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
1,300,423,538 1,258,429,778 1,300,423,538 1,258,429,778 1,342,363,538


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
41,993,760 0 41,940,000


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
1,300,423,538 1,258,429,778 1,300,423,538 1,258,429,778 1,342,363,538

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 TAXABLE 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)

197-Roberts/Roberts County

090-904/Pampa ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 350,380 N/A 350,380 350,380
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,222,510 N/A 8,222,510 8,222,510
D2 - FARM & RANCH IMP 2,138,870 N/A 2,138,870 2,138,870
E - NON-AG LAND AND IMPROVEMENTS 16,643,720 N/A 16,643,720 16,643,720
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 17,220 N/A 17,220 17,220
G - ALL MINERALS 629,070 N/A 629,070 629,070
J - ALL UTILITIES 6,539,870 N/A 6,539,870 6,539,870
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 115,520 N/A 115,520 115,520
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 34,657,160 0 34,657,160 34,657,160
Less Total Deductions 2,233,457 0 2,233,457 2,233,457
Total Taxable Value 32,423,703 0 32,423,703 32,423,703

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
32,869,414 32,423,703 32,869,414 32,423,703 33,189,414


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
445,711 0 320,000


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
32,869,414 32,423,703 32,869,414 32,423,703 33,189,414

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 TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

090-904-02/Pampa ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 540,208,140 0.8082 668,408,492 668,408,492
B - MULTIFAMILY 14,756,830 N/A 14,756,830 14,756,830
C1 - VACANT LOTS 8,697,140 N/A 8,697,140 8,697,140
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 29,437,340 1.0230 28,774,696 28,774,696
D2 - FARM & RANCH IMP 13,798,230 N/A 13,798,230 13,798,230
E - NON-AG LAND AND IMPROVEMENTS 54,237,080 N/A 54,237,080 54,237,080
F1 - COMMERCIAL REAL 111,456,220 0.8892 125,344,377 125,344,377
F2 - INDUSTRIAL REAL 52,923,640 N/A 52,923,640 52,923,640
G - ALL MINERALS 52,461,005 N/A 52,461,005 52,461,005
J - ALL UTILITIES 127,290,190 0.9594 132,676,212 132,676,212
L1 - COMMERCIAL PERSONAL 64,059,790 0.9935 64,478,903 64,478,903
L2 - INDUSTRIAL PERSONAL 297,895,746 N/A 297,895,746 297,895,746
M1 - MOBILE HOMES 5,223,520 N/A 5,223,520 5,223,520
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 9,122,400 N/A 9,122,400 9,122,400
Subtotal 1,381,567,271 1,528,798,271 1,528,798,271
Less Total Deductions 216,871,068 237,944,790 237,944,790
Total Taxable Value 1,164,696,203 1,290,853,481 1,290,853,481

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
1,333,292,952 1,290,853,481 1,333,292,952 1,290,853,481 1,375,552,952


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
42,439,471 0 42,260,000


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
1,333,292,952 1,290,853,481 1,333,292,952 1,290,853,481 1,375,552,952

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