059-Deaf Smith/Deaf Smith County
185-903/Friona 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 |
1,589,830 |
N/A |
1,589,830 |
1,589,830 |
| D2 - FARM & RANCH IMP |
98,830 |
N/A |
98,830 |
98,830 |
| E - NON-AG LAND AND IMPROVEMENTS |
645,030 |
N/A |
645,030 |
645,030 |
| F1 - COMMERCIAL REAL |
0 |
N/A |
0 |
0 |
| F2 - INDUSTRIAL REAL |
0 |
N/A |
0 |
0 |
| G - ALL MINERALS |
0 |
N/A |
0 |
0 |
| J - ALL UTILITIES |
69,640 |
N/A |
69,640 |
69,640 |
| L1 - COMMERCIAL PERSONAL |
41,470 |
N/A |
41,470 |
41,470 |
| L2 - INDUSTRIAL PERSONAL |
0 |
N/A |
0 |
0 |
| M1 - MOBILE HOMES |
0 |
N/A |
0 |
0 |
| 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 |
2,444,800 |
0 |
2,444,800 |
2,444,800 |
| Less Total Deductions |
178,705 |
0 |
178,705 |
178,705 |
| Total Taxable Value |
2,266,095 |
0 |
2,266,095 |
2,266,095 |
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 |
2,346,765 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
2,266,095 |
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 |
2,346,765 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
2,266,095 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
2,376,765 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
2,396,765 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
2,266,095 |
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 |
2,346,765 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
2,266,095 |
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 |
2,346,765 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
2,266,095 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
2,376,765 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
2,396,765 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
2,266,095 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
80,670 |
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 |
30,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
20,000 |
Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED
185-Parmer/Parmer County
185-903/Friona ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
118,851,187 |
0.9955 |
119,388,435 |
118,851,187 |
| B - MULTIFAMILY |
2,492,285 |
N/A |
2,492,285 |
2,492,285 |
| C1 - VACANT LOTS |
531,057 |
N/A |
531,057 |
531,057 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
42,173,421 |
0.9908 |
42,563,811 |
42,173,421 |
| D2 - FARM & RANCH IMP |
5,276,251 |
N/A |
5,276,251 |
5,276,251 |
| E - NON-AG LAND AND IMPROVEMENTS |
49,111,141 |
0.9959 |
49,313,326 |
49,111,141 |
| F1 - COMMERCIAL REAL |
17,669,099 |
0.9712 |
18,193,059 |
17,669,099 |
| F2 - INDUSTRIAL REAL |
297,946,004 |
N/A |
297,946,004 |
297,946,004 |
| G - ALL MINERALS |
0 |
N/A |
0 |
0 |
| J - ALL UTILITIES |
78,861,836 |
0.9792 |
80,537,006 |
78,861,836 |
| L1 - COMMERCIAL PERSONAL |
21,041,338 |
1.0034 |
20,970,040 |
21,041,338 |
| L2 - INDUSTRIAL PERSONAL |
205,527,515 |
N/A |
205,527,515 |
205,527,515 |
| M1 - MOBILE HOMES |
439,010 |
N/A |
439,010 |
439,010 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
0 |
N/A |
0 |
0 |
| S - SPECIAL INVENTORY |
1,600,326 |
N/A |
1,600,326 |
1,600,326 |
| Subtotal |
841,520,470 |
0 |
844,778,125 |
841,520,470 |
| Less Total Deductions |
246,867,074 |
0 |
247,141,225 |
246,867,074 |
| Total Taxable Value |
594,653,396 |
0 |
597,636,900 |
594,653,396 |
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 |
622,697,620 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
594,653,396 |
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 |
622,697,620 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
594,653,396 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
635,357,620 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
643,797,620 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
599,529,791 |
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 |
776,785,870 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
748,741,646 |
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 |
776,785,870 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
748,741,646 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
789,445,870 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
797,885,870 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
753,618,041 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
28,044,224 |
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 |
12,660,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
8,440,000 |
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
185-903-02/Friona ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
118,851,187 |
0.9955 |
119,388,435 |
118,851,187 |
| B - MULTIFAMILY |
2,492,285 |
N/A |
2,492,285 |
2,492,285 |
| C1 - VACANT LOTS |
531,057 |
N/A |
531,057 |
531,057 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
43,763,251 |
0.9912 |
44,153,641 |
43,763,251 |
| D2 - FARM & RANCH IMP |
5,375,081 |
N/A |
5,375,081 |
5,375,081 |
| E - NON-AG LAND AND IMPROVEMENTS |
49,756,171 |
0.9960 |
49,958,356 |
49,756,171 |
| F1 - COMMERCIAL REAL |
17,669,099 |
0.9712 |
18,193,059 |
17,669,099 |
| F2 - INDUSTRIAL REAL |
297,946,004 |
N/A |
297,946,004 |
297,946,004 |
| G - ALL MINERALS |
0 |
N/A |
0 |
0 |
| J - ALL UTILITIES |
78,931,476 |
0.9792 |
80,606,646 |
78,931,476 |
| L1 - COMMERCIAL PERSONAL |
21,082,808 |
1.0034 |
21,011,510 |
21,082,808 |
| L2 - INDUSTRIAL PERSONAL |
205,527,515 |
N/A |
205,527,515 |
205,527,515 |
| M1 - MOBILE HOMES |
439,010 |
N/A |
439,010 |
439,010 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
0 |
N/A |
0 |
0 |
| S - SPECIAL INVENTORY |
1,600,326 |
N/A |
1,600,326 |
1,600,326 |
| Subtotal |
843,965,270 |
|
847,222,925 |
843,965,270 |
| Less Total Deductions |
247,045,779 |
|
247,319,930 |
247,045,779 |
| Total Taxable Value |
596,919,491 |
|
599,902,995 |
596,919,491 |
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 |
625,044,385 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
596,919,491 |
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 |
625,044,385 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
596,919,491 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
637,734,385 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
646,194,385 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
601,795,886 |
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 |
779,132,635 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
751,007,741 |
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 |
779,132,635 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
751,007,741 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
791,822,635 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
800,282,635 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
755,884,136 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
28,124,894 |
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 |
12,690,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
8,460,000 |
Loss to Second Previous Homestead Increase |
