taxes Property Tax Assistance

2023 ISD Summary Worksheet

006-Armstrong/Armstrong County

006-902/Claude ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 82,918,610 0.8963 92,512,116 92,512,116
B - MULTIFAMILY 107,600 N/A 107,600 107,600
C1 - VACANT LOTS 481,670 N/A 481,670 481,670
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,059,945 0.6550 41,315,123 41,315,123
D2 - FARM & RANCH IMP 7,256,390 N/A 7,256,390 7,256,390
E - NON-AG LAND AND IMPROVEMENTS 49,582,280 0.9446 52,490,239 52,490,239
F1 - COMMERCIAL REAL 8,967,840 N/A 8,967,840 8,967,840
F2 - INDUSTRIAL REAL 113,183,030 N/A 113,183,030 113,183,030
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 83,217,640 0.9791 84,994,015 84,994,015
L1 - COMMERCIAL PERSONAL 1,703,370 N/A 1,703,370 1,703,370
L2 - INDUSTRIAL PERSONAL 12,758,970 N/A 12,758,970 12,758,970
M1 - MOBILE HOMES 701,690 N/A 701,690 701,690
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 387,939,035 0 416,472,053 416,472,053
Less Total Deductions 87,111,286 0 91,769,207 91,769,207
Total Taxable Value 300,827,749 0 324,702,846 324,702,846

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 346,819,216 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 324,702,846 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 346,819,216 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 324,702,846 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 354,634,216 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 359,844,216 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 324,702,846 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 366,363,316 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 344,246,946 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 366,363,316 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 344,246,946 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 374,178,316 T13 plus the loss to the chapter 313 agreement
T16 379,388,316 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 344,246,946 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 22,116,370 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 7,815,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,210,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE GRACE PERIOD HAS EXPIRED FOR YOUR SCHOOL DISTRICT

006-902-02/Claude ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 82,918,610 0.8963 92,512,116 92,512,116
B - MULTIFAMILY 107,600 N/A 107,600 107,600
C1 - VACANT LOTS 481,670 N/A 481,670 481,670
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,059,945 0.6550 41,315,123 41,315,123
D2 - FARM & RANCH IMP 7,256,390 N/A 7,256,390 7,256,390
E - NON-AG LAND AND IMPROVEMENTS 49,582,280 0.9446 52,490,239 52,490,239
F1 - COMMERCIAL REAL 8,967,840 N/A 8,967,840 8,967,840
F2 - INDUSTRIAL REAL 113,183,030 N/A 113,183,030 113,183,030
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 83,217,640 0.9791 84,994,015 84,994,015
L1 - COMMERCIAL PERSONAL 1,703,370 N/A 1,703,370 1,703,370
L2 - INDUSTRIAL PERSONAL 12,758,970 N/A 12,758,970 12,758,970
M1 - MOBILE HOMES 701,690 N/A 701,690 701,690
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 387,939,035 416,472,053 416,472,053
Less Total Deductions 87,111,286 91,769,207 91,769,207
Total Taxable Value 300,827,749 324,702,846 324,702,846

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 346,819,216 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 324,702,846 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 346,819,216 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 324,702,846 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 354,634,216 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 359,844,216 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 324,702,846 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 366,363,316 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 344,246,946 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 366,363,316 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 344,246,946 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 374,178,316 T13 plus the loss to the chapter 313 agreement
T16 379,388,316 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 344,246,946 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 22,116,370 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 7,815,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,210,000 Loss to Second Previous Homestead Increase