taxes Property Tax Assistance

2024 ISD Summary Worksheet

Claude ISD (all splits)   Armstrong County  

006-Armstrong/Armstrong County

006-902/Claude ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 88,550,950 0.9820 90,174,084 90,174,084
B - MULTIFAMILY 119,600 N/A 119,600 119,600
C1 - VACANT LOTS 481,980 N/A 481,980 481,980
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,018,620 0.7255 38,619,536 38,619,536
D2 - FARM & RANCH IMP 17,276,930 N/A 17,276,930 17,276,930
E - NON-AG LAND AND IMPROVEMENTS 43,000,520 1.0121 42,486,434 42,486,434
F1 - COMMERCIAL REAL 9,174,010 N/A 9,174,010 9,174,010
F2 - INDUSTRIAL REAL 346,478,830 N/A 346,478,830 346,478,830
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 85,146,710 0.9509 89,543,285 89,543,285
L1 - COMMERCIAL PERSONAL 1,355,350 N/A 1,355,350 1,355,350
L2 - INDUSTRIAL PERSONAL 12,713,850 N/A 12,713,850 12,713,850
M1 - MOBILE HOMES 913,740 N/A 913,740 913,740
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 633,231,090 0 649,337,629 649,337,629
Less Total Deductions 343,142,870 0 343,887,259 343,887,259
Total Taxable Value 290,088,220 0 305,450,370 305,450,370

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's office 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 school 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 329,049,820 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 305,450,370 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 329,049,820 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 305,450,370 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 337,014,820 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 342,324,820 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 313,669,548 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 602,809,230 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 579,209,780 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 602,809,230 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 579,209,780 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 610,774,230 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 616,084,230 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 587,428,958 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,599,450 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 7,965,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,310,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT WAS NOT VALID IN THE LAST TWO STUDIES.


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006-902-02/Claude ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 88,550,950 0.9820 90,174,084 90,174,084
B - MULTIFAMILY 119,600 N/A 119,600 119,600
C1 - VACANT LOTS 481,980 N/A 481,980 481,980
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,018,620 0.7255 38,619,536 38,619,536
D2 - FARM & RANCH IMP 17,276,930 N/A 17,276,930 17,276,930
E - NON-AG LAND AND IMPROVEMENTS 43,000,520 1.0121 42,486,434 42,486,434
F1 - COMMERCIAL REAL 9,174,010 N/A 9,174,010 9,174,010
F2 - INDUSTRIAL REAL 346,478,830 N/A 346,478,830 346,478,830
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 85,146,710 0.9509 89,543,285 89,543,285
L1 - COMMERCIAL PERSONAL 1,355,350 N/A 1,355,350 1,355,350
L2 - INDUSTRIAL PERSONAL 12,713,850 N/A 12,713,850 12,713,850
M1 - MOBILE HOMES 913,740 N/A 913,740 913,740
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 633,231,090 649,337,629 649,337,629
Less Total Deductions 343,142,870 343,887,259 343,887,259
Total Taxable Value 290,088,220 305,450,370 305,450,370

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's office 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 school 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 329,049,820 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 305,450,370 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 329,049,820 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 305,450,370 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 337,014,820 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 342,324,820 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 313,669,548 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 602,809,230 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 579,209,780 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 602,809,230 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 579,209,780 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 610,774,230 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 616,084,230 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 587,428,958 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,599,450 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 7,965,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,310,000 Loss to the third most recent increase in the state-mandated homestead exemption

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