taxes Property Tax Assistance

2024 ISD Summary Worksheet

Chisum ISD (all splits)   Delta County   Lamar County  

060-Delta/Delta County

139-905/Chisum ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 2,789,720 N/A 2,789,720 2,789,720
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 129,540 N/A 129,540 129,540
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,175,760 N/A 1,175,760 1,175,760
D2 - FARM & RANCH IMP 1,188,440 N/A 1,188,440 1,188,440
E - NON-AG LAND AND IMPROVEMENTS 6,050,000 N/A 6,050,000 6,050,000
F1 - COMMERCIAL REAL 525,380 N/A 525,380 525,380
F2 - INDUSTRIAL REAL 8,531,720 N/A 8,531,720 8,531,720
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 23,917,310 N/A 23,917,310 23,917,310
L1 - COMMERCIAL PERSONAL 20,000 N/A 20,000 20,000
L2 - INDUSTRIAL PERSONAL 1,617,000 N/A 1,617,000 1,617,000
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 45,944,870 0 45,944,870 45,944,870
Less Total Deductions 5,891,176 0 5,891,176 5,891,176
Total Taxable Value 40,053,694 0 40,053,694 40,053,694

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 41,288,900 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 40,053,694 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 41,288,900 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 40,053,694 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 41,678,900 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 41,938,900 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 40,053,694 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 41,288,900 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 40,053,694 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 41,288,900 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 40,053,694 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 41,678,900 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 41,938,900 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 40,053,694 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 1,235,206 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 390,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 260,000 Loss to the third most recent increase in the state-mandated homestead exemption

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


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139-Lamar/Lamar County

139-905/Chisum ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 129,942,780 1.0605 122,529,731 129,942,780
B - MULTIFAMILY 5,123,720 N/A 5,123,720 5,123,720
C1 - VACANT LOTS 4,417,290 N/A 4,417,290 4,417,290
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,428,930 0.9057 23,659,642 21,428,930
D2 - FARM & RANCH IMP 7,907,280 N/A 7,907,280 7,907,280
E - NON-AG LAND AND IMPROVEMENTS 346,238,766 0.9460 366,002,924 346,238,766
F1 - COMMERCIAL REAL 51,349,900 N/A 51,349,900 51,349,900
F2 - INDUSTRIAL REAL 554,520,200 N/A 554,520,200 554,520,200
G - ALL MINERALS 2,860 N/A 2,860 2,860
J - ALL UTILITIES 154,306,520 0.9391 164,313,193 154,306,520
L1 - COMMERCIAL PERSONAL 20,058,090 N/A 20,058,090 20,058,090
L2 - INDUSTRIAL PERSONAL 506,979,320 N/A 506,979,320 506,979,320
M1 - MOBILE HOMES 4,560,790 N/A 4,560,790 4,560,790
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 7,590 N/A 7,590 7,590
S - SPECIAL INVENTORY 416,480 N/A 416,480 416,480
Subtotal 1,807,260,516 0 1,831,849,010 1,807,260,516
Less Total Deductions 369,923,727 0 364,741,860 369,923,727
Total Taxable Value 1,437,336,789 0 1,467,107,150 1,437,336,789

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 1,492,269,561 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,437,336,789 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,492,269,561 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,437,336,789 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,512,639,561 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,526,219,561 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,437,336,789 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 1,492,269,561 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,437,336,789 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,492,269,561 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,437,336,789 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,512,639,561 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,526,219,561 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,437,336,789 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 54,932,772 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 20,370,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,580,000 Loss to the third most recent increase in the state-mandated homestead exemption

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


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139-905-02/Chisum ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 132,732,500 1.0592 125,319,451 132,732,500
B - MULTIFAMILY 5,123,720 N/A 5,123,720 5,123,720
C1 - VACANT LOTS 4,546,830 N/A 4,546,830 4,546,830
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,604,690 0.9102 24,835,402 22,604,690
D2 - FARM & RANCH IMP 9,095,720 N/A 9,095,720 9,095,720
E - NON-AG LAND AND IMPROVEMENTS 352,288,766 0.9469 372,052,924 352,288,766
F1 - COMMERCIAL REAL 51,875,280 N/A 51,875,280 51,875,280
F2 - INDUSTRIAL REAL 563,051,920 N/A 563,051,920 563,051,920
G - ALL MINERALS 2,860 N/A 2,860 2,860
J - ALL UTILITIES 178,223,830 0.9468 188,230,503 178,223,830
L1 - COMMERCIAL PERSONAL 20,078,090 N/A 20,078,090 20,078,090
L2 - INDUSTRIAL PERSONAL 508,596,320 N/A 508,596,320 508,596,320
M1 - MOBILE HOMES 4,560,790 N/A 4,560,790 4,560,790
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 7,590 N/A 7,590 7,590
S - SPECIAL INVENTORY 416,480 N/A 416,480 416,480
Subtotal 1,853,205,386 1,877,793,880 1,853,205,386
Less Total Deductions 375,814,903 370,633,036 375,814,903
Total Taxable Value 1,477,390,483 1,507,160,844 1,477,390,483

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 1,533,558,461 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,477,390,483 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,533,558,461 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,477,390,483 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,554,318,461 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,568,158,461 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,477,390,483 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 1,533,558,461 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,477,390,483 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,533,558,461 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,477,390,483 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,554,318,461 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,568,158,461 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,477,390,483 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 56,167,978 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 20,760,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,840,000 Loss to the third most recent increase in the state-mandated homestead exemption

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