taxes Property Tax Assistance

2024 ISD Summary Worksheet

Canadian ISD (all splits)   Hemphill County   Lipscomb County  

106-Hemphill/Hemphill County

106-901/Canadian ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 98,827,040 0.7680 128,681,042 98,827,040
B - MULTIFAMILY 1,554,520 N/A 1,554,520 1,554,520
C1 - VACANT LOTS 4,325,350 N/A 4,325,350 4,325,350
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,988,810 0.5782 20,732,928 11,988,810
D2 - FARM & RANCH IMP 667,840 N/A 667,840 667,840
E - NON-AG LAND AND IMPROVEMENTS 44,879,930 N/A 44,879,930 44,879,930
F1 - COMMERCIAL REAL 29,902,490 N/A 29,902,490 29,902,490
F2 - INDUSTRIAL REAL 58,302,620 N/A 58,302,620 58,302,620
G - ALL MINERALS 383,403,770 1.0380 369,367,794 383,403,770
J - ALL UTILITIES 265,780,040 0.9511 279,444,895 265,780,040
L1 - COMMERCIAL PERSONAL 8,808,230 N/A 8,808,230 8,808,230
L2 - INDUSTRIAL PERSONAL 22,279,480 N/A 22,279,480 22,279,480
M1 - MOBILE HOMES 2,882,430 N/A 2,882,430 2,882,430
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 933,602,550 0 971,829,549 933,602,550
Less Total Deductions 93,358,515 0 101,317,957 93,358,515
Total Taxable Value 840,244,035 0 870,511,592 840,244,035

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 870,460,895 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 840,244,035 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 864,165,990 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 833,949,130 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 883,030,895 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 891,410,895 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 845,246,082 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 870,460,895 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 840,244,035 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 864,165,990 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 833,949,130 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 883,030,895 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 891,410,895 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 845,246,082 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 30,216,860 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 6,294,905 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 12,570,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,380,000 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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148-Lipscomb/Lipscomb County

106-901/Canadian ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 9,036,088 N/A 9,036,088 9,036,088
B - MULTIFAMILY 114,870 N/A 114,870 114,870
C1 - VACANT LOTS 200,055 N/A 200,055 200,055
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,541,562 1.8212 3,591,884 6,541,562
D2 - FARM & RANCH IMP 1,194,570 N/A 1,194,570 1,194,570
E - NON-AG LAND AND IMPROVEMENTS 4,508,890 N/A 4,508,890 4,508,890
F1 - COMMERCIAL REAL 1,477,590 N/A 1,477,590 1,477,590
F2 - INDUSTRIAL REAL 86,210 N/A 86,210 86,210
G - ALL MINERALS 92,334,591 1.0005 92,288,447 92,334,591
J - ALL UTILITIES 56,084,160 1.0076 55,661,135 56,084,160
L1 - COMMERCIAL PERSONAL 806,399 N/A 806,399 806,399
L2 - INDUSTRIAL PERSONAL 1,346,800 N/A 1,346,800 1,346,800
M1 - MOBILE HOMES 229,120 N/A 229,120 229,120
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 173,960,905 0 170,542,058 173,960,905
Less Total Deductions 12,540,582 0 12,540,582 12,540,582
Total Taxable Value 161,420,323 0 158,001,476 161,420,323

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 161,420,323 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 161,420,323 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 160,590,642 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 160,590,642 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 163,699,729 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 165,249,729 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 161,420,323 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 161,420,323 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 161,420,323 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 160,590,642 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 160,590,642 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 163,699,729 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 165,249,729 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 161,420,323 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 829,681 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,279,406 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,550,000 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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106-901-02/Canadian ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 107,863,128 0.7832 137,717,130 107,863,128
B - MULTIFAMILY 1,669,390 N/A 1,669,390 1,669,390
C1 - VACANT LOTS 4,525,405 N/A 4,525,405 4,525,405
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,530,372 0.7618 24,324,812 18,530,372
D2 - FARM & RANCH IMP 1,862,410 N/A 1,862,410 1,862,410
E - NON-AG LAND AND IMPROVEMENTS 49,388,820 N/A 49,388,820 49,388,820
F1 - COMMERCIAL REAL 31,380,080 N/A 31,380,080 31,380,080
F2 - INDUSTRIAL REAL 58,388,830 N/A 58,388,830 58,388,830
G - ALL MINERALS 475,738,361 1.0305 461,656,241 475,738,361
J - ALL UTILITIES 321,864,200 0.9605 335,106,030 321,864,200
L1 - COMMERCIAL PERSONAL 9,614,629 N/A 9,614,629 9,614,629
L2 - INDUSTRIAL PERSONAL 23,626,280 N/A 23,626,280 23,626,280
M1 - MOBILE HOMES 3,111,550 N/A 3,111,550 3,111,550
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 1,107,563,455 1,142,371,607 1,107,563,455
Less Total Deductions 105,899,097 113,858,539 105,899,097
Total Taxable Value 1,001,664,358 1,028,513,068 1,001,664,358

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 1,031,881,218 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,001,664,358 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,024,756,632 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 994,539,772 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,046,730,624 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,056,660,624 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,006,666,405 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 1,031,881,218 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,001,664,358 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,024,756,632 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 994,539,772 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,046,730,624 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,056,660,624 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,006,666,405 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 30,216,860 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 7,124,586 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 14,849,406 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 9,930,000 Loss to the third most recent increase in the state-mandated homestead exemption

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