taxes Property Tax Assistance

2023 ISD Summary Worksheet

059-Deaf Smith/Deaf Smith County

180-903/Adrian ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 9,000 N/A 9,000 9,000
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,000 N/A 1,000 1,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,840,305 1.0520 18,859,245 19,840,305
D2 - FARM & RANCH IMP 1,380,202 N/A 1,380,202 1,380,202
E - NON-AG LAND AND IMPROVEMENTS 7,197,511 1.0710 6,720,365 7,197,511
F1 - COMMERCIAL REAL 3,220 N/A 3,220 3,220
F2 - INDUSTRIAL REAL 470,200 N/A 470,200 470,200
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 1,357,430 N/A 1,357,430 1,357,430
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
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 30,258,868 0 28,800,662 30,258,868
Less Total Deductions 2,798,893 0 2,798,893 2,798,893
Total Taxable Value 27,459,975 0 26,001,769 27,459,975

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 28,408,064 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 27,459,975 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 28,408,064 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 27,459,975 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 28,693,064 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 28,883,064 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 27,641,470 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 28,408,064 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 27,459,975 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 28,408,064 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 27,459,975 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 28,693,064 T13 plus the loss to the chapter 313 agreement
T16 28,883,064 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 27,641,470 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 948,089 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 285,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 190,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE LOCAL VALUE IS GREATER THAN PTAD VALUE

180-Oldham/Oldham County

180-903/Adrian ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 4,699,300 N/A 4,699,300 4,699,300
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 273,120 N/A 273,120 273,120
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,730,250 N/A 13,730,250 13,730,250
D2 - FARM & RANCH IMP 1,686,610 N/A 1,686,610 1,686,610
E - NON-AG LAND AND IMPROVEMENTS 3,911,710 N/A 3,911,710 3,911,710
F1 - COMMERCIAL REAL 691,570 N/A 691,570 691,570
F2 - INDUSTRIAL REAL 157,315,340 N/A 157,315,340 157,315,340
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,241,750 N/A 4,241,750 4,241,750
L1 - COMMERCIAL PERSONAL 769,310 N/A 769,310 769,310
L2 - INDUSTRIAL PERSONAL 28,530 N/A 28,530 28,530
M1 - MOBILE HOMES 508,730 N/A 508,730 508,730
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 187,856,220 0 187,856,220 187,856,220
Less Total Deductions 151,645,217 0 151,645,217 151,645,217
Total Taxable Value 36,211,003 0 36,211,003 36,211,003

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 37,486,860 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 36,211,003 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 37,486,860 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 36,211,003 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 38,161,860 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 38,611,860 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 36,656,554 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 184,492,710 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 183,216,853 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 184,492,710 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 183,216,853 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 185,167,710 T13 plus the loss to the chapter 313 agreement
T16 185,617,710 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 183,662,404 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,275,857 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 675,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 450,000 Loss to Second Previous Homestead Increase

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

180-903-02/Adrian ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 4,708,300 N/A 4,708,300 4,708,300
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 274,120 N/A 274,120 274,120
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 33,570,555 1.0301 32,589,495 33,570,555
D2 - FARM & RANCH IMP 3,066,812 N/A 3,066,812 3,066,812
E - NON-AG LAND AND IMPROVEMENTS 11,109,221 1.0449 10,632,075 11,109,221
F1 - COMMERCIAL REAL 694,790 N/A 694,790 694,790
F2 - INDUSTRIAL REAL 157,785,540 N/A 157,785,540 157,785,540
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 5,599,180 N/A 5,599,180 5,599,180
L1 - COMMERCIAL PERSONAL 769,310 N/A 769,310 769,310
L2 - INDUSTRIAL PERSONAL 28,530 N/A 28,530 28,530
M1 - MOBILE HOMES 508,730 N/A 508,730 508,730
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 218,115,088 216,656,882 218,115,088
Less Total Deductions 154,444,110 154,444,110 154,444,110
Total Taxable Value 63,670,978 62,212,772 63,670,978

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 65,894,924 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 63,670,978 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 65,894,924 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 63,670,978 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 66,854,924 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 67,494,924 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 64,298,024 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 212,900,774 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 210,676,828 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 212,900,774 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 210,676,828 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 213,860,774 T13 plus the loss to the chapter 313 agreement
T16 214,500,774 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 211,303,874 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,223,946 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 960,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 640,000 Loss to Second Previous Homestead Increase