taxes Property Tax Assistance

2023 ISD Summary Worksheet

047-Comanche/Comanche County

047-905/Sidney ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 8,698,140 1.0398 8,365,205 8,698,140
B - MULTIFAMILY 450 N/A 450 450
C1 - VACANT LOTS 1,228,360 N/A 1,228,360 1,228,360
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,795,021 0.8950 6,475,065 5,795,021
D2 - FARM & RANCH IMP 3,755,710 N/A 3,755,710 3,755,710
E - NON-AG LAND AND IMPROVEMENTS 53,249,180 1.0075 52,852,784 53,249,180
F1 - COMMERCIAL REAL 926,170 N/A 926,170 926,170
F2 - INDUSTRIAL REAL 9,120 N/A 9,120 9,120
G - ALL MINERALS 359,162 N/A 359,162 359,162
J - ALL UTILITIES 7,134,520 0.8703 8,197,771 7,134,520
L1 - COMMERCIAL PERSONAL 526,770 N/A 526,770 526,770
L2 - INDUSTRIAL PERSONAL 314,870 N/A 314,870 314,870
M1 - MOBILE HOMES 1,151,040 N/A 1,151,040 1,151,040
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 83,148,513 0 84,162,477 83,148,513
Less Total Deductions 31,615,924 0 30,631,755 31,615,924
Total Taxable Value 51,532,589 0 53,530,722 51,532,589

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 59,465,665 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 51,532,589 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 59,465,665 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 51,532,589 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 62,465,665 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 64,465,665 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 54,261,425 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 59,465,665 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 51,532,589 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 59,465,665 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 51,532,589 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 62,465,665 T13 plus the loss to the chapter 313 agreement
T16 64,465,665 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 54,261,425 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,933,076 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 3,000,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,000,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED

047-905-02/Sidney ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 8,698,140 1.0398 8,365,205 8,698,140
B - MULTIFAMILY 450 N/A 450 450
C1 - VACANT LOTS 1,228,360 N/A 1,228,360 1,228,360
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,795,021 0.8950 6,475,065 5,795,021
D2 - FARM & RANCH IMP 3,755,710 N/A 3,755,710 3,755,710
E - NON-AG LAND AND IMPROVEMENTS 53,249,180 1.0075 52,852,784 53,249,180
F1 - COMMERCIAL REAL 926,170 N/A 926,170 926,170
F2 - INDUSTRIAL REAL 9,120 N/A 9,120 9,120
G - ALL MINERALS 359,162 N/A 359,162 359,162
J - ALL UTILITIES 7,134,520 0.8703 8,197,771 7,134,520
L1 - COMMERCIAL PERSONAL 526,770 N/A 526,770 526,770
L2 - INDUSTRIAL PERSONAL 314,870 N/A 314,870 314,870
M1 - MOBILE HOMES 1,151,040 N/A 1,151,040 1,151,040
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 83,148,513 84,162,477 83,148,513
Less Total Deductions 31,615,924 30,631,755 31,615,924
Total Taxable Value 51,532,589 53,530,722 51,532,589

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 59,465,665 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 51,532,589 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 59,465,665 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 51,532,589 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 62,465,665 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 64,465,665 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 54,261,425 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 59,465,665 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 51,532,589 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 59,465,665 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 51,532,589 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 62,465,665 T13 plus the loss to the chapter 313 agreement
T16 64,465,665 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 54,261,425 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,933,076 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 3,000,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,000,000 Loss to Second Previous Homestead Increase