taxes Property Tax Assistance

2022 ISD Summary Worksheet

060-Delta /Delta County

139-905/Chisum ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 2,535,850 N/A 2,535,850 2,535,850
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 96,820 N/A 96,820 96,820
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,281,490 N/A 1,281,490 1,281,490
D2 - FARM & RANCH IMP 1,184,000 N/A 1,184,000 1,184,000
E - NON-AG LAND AND IMPROVEMENTS 4,894,020 N/A 4,894,020 4,894,020
F1 - COMMERCIAL REAL 438,780 N/A 438,780 438,780
F2 - INDUSTRIAL REAL 8,873,750 N/A 8,873,750 8,873,750
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 21,122,350 N/A 21,122,350 21,122,350
L1 - COMMERCIAL PERSONAL 62,819 N/A 62,819 62,819
L2 - INDUSTRIAL PERSONAL 278,471 N/A 278,471 278,471
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 40,768,350 0 40,768,350 40,768,350
Less Total Deductions 3,687,353 0 3,687,353 3,687,353
Total Taxable Value 37,080,997 0 37,080,997 37,080,997

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
37,443,512 37,080,997 37,443,512 37,080,997 37,693,512


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
362,515 0 250,000


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
37,443,512 37,080,997 37,443,512 37,080,997 37,693,512

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

139-Lamar /Lamar County

139-905/Chisum ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 87,357,570 0.7902 110,551,215 110,551,215
B - MULTIFAMILY 2,399,010 N/A 2,399,010 2,399,010
C1 - VACANT LOTS 3,909,970 N/A 3,909,970 3,909,970
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,713,040 0.9737 20,246,224 20,246,224
D2 - FARM & RANCH IMP 5,448,930 N/A 5,448,930 5,448,930
E - NON-AG LAND AND IMPROVEMENTS 192,530,394 0.6024 319,605,568 319,605,568
F1 - COMMERCIAL REAL 23,146,460 N/A 23,146,460 23,146,460
F2 - INDUSTRIAL REAL 518,931,300 N/A 518,931,300 518,931,300
G - ALL MINERALS 2,860 N/A 2,860 2,860
J - ALL UTILITIES 155,462,110 0.9866 157,573,596 157,573,596
L1 - COMMERCIAL PERSONAL 16,450,680 N/A 16,450,680 16,450,680
L2 - INDUSTRIAL PERSONAL 399,915,960 N/A 399,915,960 399,915,960
M1 - MOBILE HOMES 1,930,540 N/A 1,930,540 1,930,540
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 21,940 N/A 21,940 21,940
S - SPECIAL INVENTORY 419,430 N/A 419,430 419,430
Subtotal 1,427,640,194 0 1,580,553,683 1,580,553,683
Less Total Deductions 242,860,404 0 250,109,507 250,109,507
Total Taxable Value 1,184,779,790 0 1,330,444,176 1,330,444,176

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
1,346,931,375 1,330,444,176 1,346,931,375 1,330,444,176 1,360,871,375


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
16,487,199 0 13,940,000


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
1,346,931,375 1,330,444,176 1,346,931,375 1,330,444,176 1,360,871,375

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)

139-905-02/Chisum ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 89,893,420 0.7949 113,087,065 113,087,065
B - MULTIFAMILY 2,399,010 N/A 2,399,010 2,399,010
C1 - VACANT LOTS 4,006,790 N/A 4,006,790 4,006,790
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,994,530 0.9752 21,527,714 21,527,714
D2 - FARM & RANCH IMP 6,632,930 N/A 6,632,930 6,632,930
E - NON-AG LAND AND IMPROVEMENTS 197,424,414 0.6084 324,499,588 324,499,588
F1 - COMMERCIAL REAL 23,585,240 N/A 23,585,240 23,585,240
F2 - INDUSTRIAL REAL 527,805,050 N/A 527,805,050 527,805,050
G - ALL MINERALS 2,860 N/A 2,860 2,860
J - ALL UTILITIES 176,584,460 0.9882 178,695,946 178,695,946
L1 - COMMERCIAL PERSONAL 16,513,499 N/A 16,513,499 16,513,499
L2 - INDUSTRIAL PERSONAL 400,194,431 N/A 400,194,431 400,194,431
M1 - MOBILE HOMES 1,930,540 N/A 1,930,540 1,930,540
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 21,940 N/A 21,940 21,940
S - SPECIAL INVENTORY 419,430 N/A 419,430 419,430
Subtotal 1,468,408,544 1,621,322,033 1,621,322,033
Less Total Deductions 246,547,757 253,796,860 253,796,860
Total Taxable Value 1,221,860,787 1,367,525,173 1,367,525,173

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
1,384,374,887 1,367,525,173 1,384,374,887 1,367,525,173 1,398,564,887


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
16,849,714 0 14,190,000


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
1,384,374,887 1,367,525,173 1,384,374,887 1,367,525,173 1,398,564,887

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