taxes Property Tax Assistance

2024 ISD Summary Worksheet

Borden County ISD (all splits)   Borden County   Howard County  

017-Borden/Borden County

017-901/Borden County ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 2,122,880 N/A 2,122,880 2,122,880
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 275,602 N/A 275,602 275,602
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,393,433 N/A 16,393,433 16,393,433
D2 - FARM & RANCH IMP 2,158,970 N/A 2,158,970 2,158,970
E - NON-AG LAND AND IMPROVEMENTS 6,834,710 N/A 6,834,710 6,834,710
F1 - COMMERCIAL REAL 254,370 N/A 254,370 254,370
F2 - INDUSTRIAL REAL 656,397,670 N/A 656,397,670 656,397,670
G - ALL MINERALS 803,714,800 N/A 803,714,800 803,714,800
J - ALL UTILITIES 140,084,290 N/A 140,084,290 140,084,290
L1 - COMMERCIAL PERSONAL 1,378,500 N/A 1,378,500 1,378,500
L2 - INDUSTRIAL PERSONAL 17,555,130 N/A 17,555,130 17,555,130
M1 - MOBILE HOMES 200,670 N/A 200,670 200,670
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 1,647,371,025 0 1,647,371,025 1,647,371,025
Less Total Deductions 477,200,375 0 477,200,375 477,200,375
Total Taxable Value 1,170,170,650 0 1,170,170,650 1,170,170,650

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 1,170,170,650 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,170,170,650 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,170,121,035 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,170,121,035 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,170,714,570 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,172,084,570 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,170,219,581 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 1,579,640,010 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,579,640,010 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,579,590,395 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,579,590,395 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,580,183,930 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,581,553,930 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,579,688,941 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 0 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 49,615 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 543,920 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,370,000 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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114-Howard/Howard County

017-901/Borden County ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 1,651,866 N/A 1,651,866 1,651,866
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 139,240 N/A 139,240 139,240
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 46,377 N/A 46,377 46,377
D2 - FARM & RANCH IMP 1,546 N/A 1,546 1,546
E - NON-AG LAND AND IMPROVEMENTS 2,127,917 N/A 2,127,917 2,127,917
F1 - COMMERCIAL REAL 883,904 N/A 883,904 883,904
F2 - INDUSTRIAL REAL 20,300 N/A 20,300 20,300
G - ALL MINERALS 171,535,566 N/A 171,535,566 171,535,566
J - ALL UTILITIES 12,805,155 N/A 12,805,155 12,805,155
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 9,703,970 N/A 9,703,970 9,703,970
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 198,915,841 0 198,915,841 198,915,841
Less Total Deductions 22,325,916 0 22,325,916 22,325,916
Total Taxable Value 176,589,925 0 176,589,925 176,589,925

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 176,930,991 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 176,589,925 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 176,861,619 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 176,520,553 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 177,020,991 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 177,080,991 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 176,589,925 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 176,930,991 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 176,589,925 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 176,861,619 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 176,520,553 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 177,020,991 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 177,080,991 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 176,589,925 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 341,066 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 69,372 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 90,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 60,000 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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017-901-02/Borden County ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 3,774,746 N/A 3,774,746 3,774,746
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 414,842 N/A 414,842 414,842
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,439,810 N/A 16,439,810 16,439,810
D2 - FARM & RANCH IMP 2,160,516 N/A 2,160,516 2,160,516
E - NON-AG LAND AND IMPROVEMENTS 8,962,627 N/A 8,962,627 8,962,627
F1 - COMMERCIAL REAL 1,138,274 N/A 1,138,274 1,138,274
F2 - INDUSTRIAL REAL 656,417,970 N/A 656,417,970 656,417,970
G - ALL MINERALS 975,250,366 N/A 975,250,366 975,250,366
J - ALL UTILITIES 152,889,445 N/A 152,889,445 152,889,445
L1 - COMMERCIAL PERSONAL 1,378,500 N/A 1,378,500 1,378,500
L2 - INDUSTRIAL PERSONAL 27,259,100 N/A 27,259,100 27,259,100
M1 - MOBILE HOMES 200,670 N/A 200,670 200,670
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 1,846,286,866 1,846,286,866 1,846,286,866
Less Total Deductions 499,526,291 499,526,291 499,526,291
Total Taxable Value 1,346,760,575 1,346,760,575 1,346,760,575

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 1,347,101,641 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,346,760,575 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,346,982,654 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,346,641,588 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,347,735,561 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,349,165,561 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,346,809,506 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 1,756,571,001 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,756,229,935 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,756,452,014 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,756,110,948 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,757,204,921 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,758,634,921 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,756,278,866 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 341,066 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 118,987 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 633,920 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,430,000 Loss to the third most recent increase in the state-mandated homestead exemption

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