taxes Property Tax Assistance

2023 ISD Summary Worksheet

Lamesa ISD (all splits)   Dawson County  

058-Dawson/Dawson County

058-906/Lamesa ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 246,772,010 0.7796 316,536,698 316,536,698
B - MULTIFAMILY 2,342,000 N/A 2,342,000 2,342,000
C1 - VACANT LOTS 1,816,890 N/A 1,816,890 1,816,890
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,528,460 0.6787 28,774,295 28,774,295
D2 - FARM & RANCH IMP 2,734,890 N/A 2,734,890 2,734,890
E - NON-AG LAND AND IMPROVEMENTS 38,994,870 0.7195 54,197,179 54,197,179
F1 - COMMERCIAL REAL 77,751,840 0.9794 79,387,217 79,387,217
F2 - INDUSTRIAL REAL 138,752,090 N/A 138,752,090 138,752,090
G - ALL MINERALS 61,853,420 1.0003 61,834,870 61,834,870
J - ALL UTILITIES 45,023,310 0.9919 45,390,977 45,390,977
L1 - COMMERCIAL PERSONAL 31,977,091 0.8882 36,002,129 36,002,129
L2 - INDUSTRIAL PERSONAL 32,277,030 N/A 32,277,030 32,277,030
M1 - MOBILE HOMES 2,419,780 N/A 2,419,780 2,419,780
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 336,130 N/A 336,130 336,130
S - SPECIAL INVENTORY 17,830,780 N/A 17,830,780 17,830,780
Subtotal 720,410,591 0 820,632,955 820,632,955
Less Total Deductions 213,662,380 0 230,764,114 230,764,114
Total Taxable Value 506,748,211 0 589,868,841 589,868,841

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

Measure Value Description
T1 635,282,231 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 589,868,841 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 635,282,231 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 589,868,841 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 668,597,231 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 690,807,231 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 597,049,992 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 679,532,521 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 634,119,131 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 679,532,521 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 634,119,131 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 712,847,521 T13 plus the loss to the chapter 313 agreement
T16 735,057,521 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 641,300,282 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 45,413,390 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 33,315,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 22,210,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP, YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF, AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE


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058-906-02/Lamesa ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 246,772,010 0.7796 316,536,698 316,536,698
B - MULTIFAMILY 2,342,000 N/A 2,342,000 2,342,000
C1 - VACANT LOTS 1,816,890 N/A 1,816,890 1,816,890
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,528,460 0.6787 28,774,295 28,774,295
D2 - FARM & RANCH IMP 2,734,890 N/A 2,734,890 2,734,890
E - NON-AG LAND AND IMPROVEMENTS 38,994,870 0.7195 54,197,179 54,197,179
F1 - COMMERCIAL REAL 77,751,840 0.9794 79,387,217 79,387,217
F2 - INDUSTRIAL REAL 138,752,090 N/A 138,752,090 138,752,090
G - ALL MINERALS 61,853,420 1.0003 61,834,870 61,834,870
J - ALL UTILITIES 45,023,310 0.9919 45,390,977 45,390,977
L1 - COMMERCIAL PERSONAL 31,977,091 0.8882 36,002,129 36,002,129
L2 - INDUSTRIAL PERSONAL 32,277,030 N/A 32,277,030 32,277,030
M1 - MOBILE HOMES 2,419,780 N/A 2,419,780 2,419,780
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 336,130 N/A 336,130 336,130
S - SPECIAL INVENTORY 17,830,780 N/A 17,830,780 17,830,780
Subtotal 720,410,591 820,632,955 820,632,955
Less Total Deductions 213,662,380 230,764,114 230,764,114
Total Taxable Value 506,748,211 589,868,841 589,868,841

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

Measure Value Description
T1 635,282,231 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 589,868,841 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 635,282,231 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 589,868,841 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 668,597,231 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 690,807,231 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 597,049,992 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 679,532,521 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 634,119,131 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 679,532,521 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 634,119,131 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 712,847,521 T13 plus the loss to the chapter 313 agreement
T16 735,057,521 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 641,300,282 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 45,413,390 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 33,315,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 22,210,000 Loss to Second Previous Homestead Increase

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