taxes Property Tax Assistance

2022 ISD Summary Worksheet

115-Hudspeth /Hudspeth County

115-903/Dell City ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	5,745,281	0.7157	8,027,499	8,027,499
B - MULTIFAMILY	28,039	N/A	28,039	28,039
C1 - VACANT LOTS	4,948,587	1.0334	4,788,646	4,788,646
C2 - COLONIA LOTS	1,842,259	N/A	1,842,259	1,842,259
D1 ACRES - QUALIFIED OPEN-SPACE LAND	13,543,219	1.1057	12,249,014	12,249,014
D2 - FARM & RANCH IMP	864,892	N/A	864,892	864,892
E - NON-AG LAND AND IMPROVEMENTS	26,457,621	0.6943	38,106,900	38,106,900
F1 - COMMERCIAL REAL	2,085,890	N/A	2,085,890	2,085,890
F2 - INDUSTRIAL REAL	480,720	N/A	480,720	480,720
G - ALL MINERALS	194,276	N/A	194,276	194,276
J - ALL UTILITIES	12,948,240	N/A	12,948,240	12,948,240
L1 - COMMERCIAL PERSONAL	655,847	N/A	655,847	655,847
L2 - INDUSTRIAL PERSONAL	1,166,660	N/A	1,166,660	1,166,660
M1 - MOBILE HOMES	579,587	N/A	579,587	579,587
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,504,810	N/A	1,504,810	1,504,810
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	73,045,928	0	85,523,279	85,523,279
Less Total Deductions	3,464,585	0	4,321,600	4,321,600
Total Taxable Value	69,581,343	0	81,201,679	81,201,679

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
81,289,083	81,201,679	81,127,205	81,039,801	82,479,083

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
87,404	161,878	1,190,000

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
81,289,083	81,201,679	81,127,205	81,039,801	82,479,083

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)

115-903-02/Dell City ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	5,745,281	0.7157	8,027,499	8,027,499
B - MULTIFAMILY	28,039	N/A	28,039	28,039
C1 - VACANT LOTS	4,948,587	1.0334	4,788,646	4,788,646
C2 - COLONIA LOTS	1,842,259	N/A	1,842,259	1,842,259
D1 ACRES - QUALIFIED OPEN-SPACE LAND	13,543,219	1.1057	12,249,014	12,249,014
D2 - FARM & RANCH IMP	864,892	N/A	864,892	864,892
E - NON-AG LAND AND IMPROVEMENTS	26,457,621	0.6943	38,106,900	38,106,900
F1 - COMMERCIAL REAL	2,085,890	N/A	2,085,890	2,085,890
F2 - INDUSTRIAL REAL	480,720	N/A	480,720	480,720
G - ALL MINERALS	194,276	N/A	194,276	194,276
J - ALL UTILITIES	12,948,240	N/A	12,948,240	12,948,240
L1 - COMMERCIAL PERSONAL	655,847	N/A	655,847	655,847
L2 - INDUSTRIAL PERSONAL	1,166,660	N/A	1,166,660	1,166,660
M1 - MOBILE HOMES	579,587	N/A	579,587	579,587
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,504,810	N/A	1,504,810	1,504,810
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	73,045,928		85,523,279	85,523,279
Less Total Deductions	3,464,585		4,321,600	4,321,600
Total Taxable Value	69,581,343		81,201,679	81,201,679

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
81,289,083	81,201,679	81,127,205	81,039,801	82,479,083

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
87,404	161,878	1,190,000

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
81,289,083	81,201,679	81,127,205	81,039,801	82,479,083

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