taxes Property Tax Assistance

2023 ISD Summary Worksheet

Darrouzett ISD (all splits)   Lipscomb County  

148-Lipscomb/Lipscomb County

148-905/Darrouzett ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 6,084,980 N/A 6,084,980 6,084,980
B - MULTIFAMILY 117,450 N/A 117,450 117,450
C1 - VACANT LOTS 52,340 N/A 52,340 52,340
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,263,780 N/A 6,263,780 6,263,780
D2 - FARM & RANCH IMP 872,960 N/A 872,960 872,960
E - NON-AG LAND AND IMPROVEMENTS 3,075,750 N/A 3,075,750 3,075,750
F1 - COMMERCIAL REAL 665,110 N/A 665,110 665,110
F2 - INDUSTRIAL REAL 340,030 N/A 340,030 340,030
G - ALL MINERALS 49,804,540 N/A 49,804,540 49,804,540
J - ALL UTILITIES 11,850,170 N/A 11,850,170 11,850,170
L1 - COMMERCIAL PERSONAL 2,737,336 N/A 2,737,336 2,737,336
L2 - INDUSTRIAL PERSONAL 659,580 N/A 659,580 659,580
M1 - MOBILE HOMES 117,400 N/A 117,400 117,400
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 82,641,426 0 82,641,426 82,641,426
Less Total Deductions 6,394,431 0 6,394,431 6,394,431
Total Taxable Value 76,246,995 0 76,246,995 76,246,995

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 77,781,145 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 76,246,995 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 77,781,145 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 76,246,995 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 79,536,145 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 80,706,145 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 76,303,359 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 77,781,145 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 76,246,995 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 77,781,145 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 76,246,995 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 79,536,145 T13 plus the loss to the chapter 313 agreement
T16 80,706,145 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 76,303,359 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,534,150 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 1,755,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,170,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED


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148-905-02/Darrouzett ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 6,084,980 N/A 6,084,980 6,084,980
B - MULTIFAMILY 117,450 N/A 117,450 117,450
C1 - VACANT LOTS 52,340 N/A 52,340 52,340
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,263,780 N/A 6,263,780 6,263,780
D2 - FARM & RANCH IMP 872,960 N/A 872,960 872,960
E - NON-AG LAND AND IMPROVEMENTS 3,075,750 N/A 3,075,750 3,075,750
F1 - COMMERCIAL REAL 665,110 N/A 665,110 665,110
F2 - INDUSTRIAL REAL 340,030 N/A 340,030 340,030
G - ALL MINERALS 49,804,540 N/A 49,804,540 49,804,540
J - ALL UTILITIES 11,850,170 N/A 11,850,170 11,850,170
L1 - COMMERCIAL PERSONAL 2,737,336 N/A 2,737,336 2,737,336
L2 - INDUSTRIAL PERSONAL 659,580 N/A 659,580 659,580
M1 - MOBILE HOMES 117,400 N/A 117,400 117,400
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 82,641,426 82,641,426 82,641,426
Less Total Deductions 6,394,431 6,394,431 6,394,431
Total Taxable Value 76,246,995 76,246,995 76,246,995

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 77,781,145 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 76,246,995 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 77,781,145 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 76,246,995 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 79,536,145 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 80,706,145 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 76,303,359 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 77,781,145 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 76,246,995 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 77,781,145 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 76,246,995 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 79,536,145 T13 plus the loss to the chapter 313 agreement
T16 80,706,145 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 76,303,359 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,534,150 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 1,755,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,170,000 Loss to Second Previous Homestead Increase

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