taxes Property Tax Assistance

2023 ISD Summary Worksheet

038-Childress/Childress County

044-902/Wellington ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,306,238 N/A 11,306,238 11,306,238
D2 - FARM & RANCH IMP 1,610,755 N/A 1,610,755 1,610,755
E - NON-AG LAND AND IMPROVEMENTS 2,323,707 N/A 2,323,707 2,323,707
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,100 N/A 1,100 1,100
J - ALL UTILITIES 10,628,870 N/A 10,628,870 10,628,870
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 72,686 N/A 72,686 72,686
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 25,943,356 0 25,943,356 25,943,356
Less Total Deductions 797,710 0 797,710 797,710
Total Taxable Value 25,145,646 0 25,145,646 25,145,646

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 25,401,796 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 25,145,646 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 25,401,796 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 25,145,646 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 25,506,796 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 25,576,796 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 25,179,657 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 25,401,796 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 25,145,646 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 25,401,796 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 25,145,646 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 25,506,796 T13 plus the loss to the chapter 313 agreement
T16 25,576,796 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 25,179,657 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 256,150 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 105,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 70,000 Loss to Second Previous Homestead Increase

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

044-Collingsworth/Collingsworth County

044-902/Wellington ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 70,761,360 0.9265 76,374,916 76,374,916
B - MULTIFAMILY 392,510 N/A 392,510 392,510
C1 - VACANT LOTS 514,570 N/A 514,570 514,570
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 36,127,057 0.9949 36,313,264 36,313,264
D2 - FARM & RANCH IMP 9,160,710 N/A 9,160,710 9,160,710
E - NON-AG LAND AND IMPROVEMENTS 27,731,850 0.8262 33,565,541 33,565,541
F1 - COMMERCIAL REAL 9,867,270 N/A 9,867,270 9,867,270
F2 - INDUSTRIAL REAL 5,914,300 N/A 5,914,300 5,914,300
G - ALL MINERALS 5,586,230 N/A 5,586,230 5,586,230
J - ALL UTILITIES 60,992,730 0.9798 62,250,184 62,250,184
L1 - COMMERCIAL PERSONAL 817,020 N/A 817,020 817,020
L2 - INDUSTRIAL PERSONAL 14,785,290 N/A 14,785,290 14,785,290
M1 - MOBILE HOMES 244,090 N/A 244,090 244,090
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 242,894,987 0 255,785,895 255,785,895
Less Total Deductions 61,741,609 0 63,435,569 63,435,569
Total Taxable Value 181,153,378 0 192,350,326 192,350,326

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 209,289,636 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 192,350,326 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 209,289,636 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 192,350,326 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 220,704,636 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 228,314,636 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 194,568,890 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 209,289,636 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 192,350,326 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 209,289,636 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 192,350,326 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 220,704,636 T13 plus the loss to the chapter 313 agreement
T16 228,314,636 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 194,568,890 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 16,939,310 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 11,415,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,610,000 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 AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

044-902-02/Wellington ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 70,761,360 0.9265 76,374,916 76,374,916
B - MULTIFAMILY 392,510 N/A 392,510 392,510
C1 - VACANT LOTS 514,570 N/A 514,570 514,570
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 47,433,295 0.9961 47,619,502 47,619,502
D2 - FARM & RANCH IMP 10,771,465 N/A 10,771,465 10,771,465
E - NON-AG LAND AND IMPROVEMENTS 30,055,557 0.8375 35,889,248 35,889,248
F1 - COMMERCIAL REAL 9,867,270 N/A 9,867,270 9,867,270
F2 - INDUSTRIAL REAL 5,914,300 N/A 5,914,300 5,914,300
G - ALL MINERALS 5,587,330 N/A 5,587,330 5,587,330
J - ALL UTILITIES 71,621,600 0.9827 72,879,054 72,879,054
L1 - COMMERCIAL PERSONAL 817,020 N/A 817,020 817,020
L2 - INDUSTRIAL PERSONAL 14,785,290 N/A 14,785,290 14,785,290
M1 - MOBILE HOMES 316,776 N/A 316,776 316,776
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 268,838,343 281,729,251 281,729,251
Less Total Deductions 62,539,319 64,233,279 64,233,279
Total Taxable Value 206,299,024 217,495,972 217,495,972

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 234,691,432 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 217,495,972 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 234,691,432 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 217,495,972 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 246,211,432 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 253,891,432 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 219,748,547 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 234,691,432 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 217,495,972 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 234,691,432 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 217,495,972 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 246,211,432 T13 plus the loss to the chapter 313 agreement
T16 253,891,432 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 219,748,547 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 17,195,460 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 11,520,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,680,000 Loss to Second Previous Homestead Increase