taxes Property Tax Assistance

2023 ISD Summary Worksheet

042-Coleman/Coleman County

042-905/Panther Creek CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 12,407,120 0.7612 16,299,422 12,407,120
B - MULTIFAMILY 45,760 N/A 45,760 45,760
C1 - VACANT LOTS 429,780 N/A 429,780 429,780
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,810,100 1.4072 11,235,029 15,810,100
D2 - FARM & RANCH IMP 7,857,321 N/A 7,857,321 7,857,321
E - NON-AG LAND AND IMPROVEMENTS 96,717,299 0.8351 115,815,231 96,717,299
F1 - COMMERCIAL REAL 1,880,720 N/A 1,880,720 1,880,720
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 2,274,690 N/A 2,274,690 2,274,690
J - ALL UTILITIES 44,097,810 1.0205 43,211,965 44,097,810
L1 - COMMERCIAL PERSONAL 624,490 N/A 624,490 624,490
L2 - INDUSTRIAL PERSONAL 1,469,600 N/A 1,469,600 1,469,600
M1 - MOBILE HOMES 1,415,280 N/A 1,415,280 1,415,280
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 185,029,970 0 202,559,288 185,029,970
Less Total Deductions 45,968,131 0 57,656,622 45,968,131
Total Taxable Value 139,061,839 0 144,902,666 139,061,839

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 147,382,072 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 139,061,839 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 147,382,072 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 139,061,839 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 152,827,072 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 156,457,072 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 141,134,177 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 147,382,072 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 139,061,839 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 147,382,072 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 139,061,839 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 152,827,072 T13 plus the loss to the chapter 313 agreement
T16 156,457,072 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 141,134,177 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,320,233 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 5,445,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,630,000 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

200-Runnels/Runnels County

042-905/Panther Creek CISD

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 4,477,070 1.5521 2,884,599 4,477,070
D2 - FARM & RANCH IMP 315,030 N/A 315,030 315,030
E - NON-AG LAND AND IMPROVEMENTS 7,057,850 0.8651 8,158,421 7,057,850
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 344,757 N/A 344,757 344,757
J - ALL UTILITIES 8,972,510 1.0026 8,949,242 8,972,510
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 246,100 N/A 246,100 246,100
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 21,413,317 0 20,898,149 21,413,317
Less Total Deductions 932,440 0 932,440 932,440
Total Taxable Value 20,480,877 0 19,965,709 20,480,877

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 20,831,217 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 20,480,877 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 20,831,217 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 20,480,877 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 21,011,217 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 21,131,217 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 20,495,097 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 20,831,217 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 20,480,877 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 20,831,217 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 20,480,877 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 21,011,217 T13 plus the loss to the chapter 313 agreement
T16 21,131,217 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 20,495,097 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 350,340 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 180,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 120,000 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

042-905-02/Panther Creek CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 12,407,120 0.7612 16,299,422 12,407,120
B - MULTIFAMILY 45,760 N/A 45,760 45,760
C1 - VACANT LOTS 429,780 N/A 429,780 429,780
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,287,170 1.4368 14,119,628 20,287,170
D2 - FARM & RANCH IMP 8,172,351 N/A 8,172,351 8,172,351
E - NON-AG LAND AND IMPROVEMENTS 103,775,149 0.8371 123,973,652 103,775,149
F1 - COMMERCIAL REAL 1,880,720 N/A 1,880,720 1,880,720
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 2,619,447 N/A 2,619,447 2,619,447
J - ALL UTILITIES 53,070,320 1.0174 52,161,207 53,070,320
L1 - COMMERCIAL PERSONAL 624,490 N/A 624,490 624,490
L2 - INDUSTRIAL PERSONAL 1,715,700 N/A 1,715,700 1,715,700
M1 - MOBILE HOMES 1,415,280 N/A 1,415,280 1,415,280
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 206,443,287 223,457,437 206,443,287
Less Total Deductions 46,900,571 58,589,062 46,900,571
Total Taxable Value 159,542,716 164,868,375 159,542,716

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 168,213,289 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 159,542,716 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 168,213,289 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 159,542,716 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 173,838,289 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 177,588,289 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 161,629,274 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 168,213,289 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 159,542,716 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 168,213,289 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 159,542,716 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 173,838,289 T13 plus the loss to the chapter 313 agreement
T16 177,588,289 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 161,629,274 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,670,573 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 5,625,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,750,000 Loss to Second Previous Homestead Increase