taxes Property Tax Assistance

2024 ISD Summary Worksheet

Booker ISD (all splits)   Lipscomb County   Ochiltree County  

148-Lipscomb/Lipscomb County

148-901/Booker ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 24,254,100 0.6300 38,498,571 24,254,100
B - MULTIFAMILY 1,147,430 N/A 1,147,430 1,147,430
C1 - VACANT LOTS 88,200 N/A 88,200 88,200
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,202,758 1.6464 4,982,273 8,202,758
D2 - FARM & RANCH IMP 1,499,320 N/A 1,499,320 1,499,320
E - NON-AG LAND AND IMPROVEMENTS 4,991,273 N/A 4,991,273 4,991,273
F1 - COMMERCIAL REAL 3,935,030 N/A 3,935,030 3,935,030
F2 - INDUSTRIAL REAL 1,627,320 N/A 1,627,320 1,627,320
G - ALL MINERALS 95,225,274 0.9974 95,473,505 95,225,274
J - ALL UTILITIES 28,536,120 0.9543 29,902,672 28,536,120
L1 - COMMERCIAL PERSONAL 5,814,343 N/A 5,814,343 5,814,343
L2 - INDUSTRIAL PERSONAL 15,089,730 N/A 15,089,730 15,089,730
M1 - MOBILE HOMES 273,160 N/A 273,160 273,160
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 190,684,058 0 203,322,827 190,684,058
Less Total Deductions 25,875,287 0 31,031,537 25,875,287
Total Taxable Value 164,808,771 0 172,291,290 164,808,771

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 171,156,881 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 164,808,771 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 171,156,881 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 164,808,771 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 175,506,881 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 178,406,881 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 164,979,725 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 171,156,881 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 164,808,771 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 171,156,881 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 164,808,771 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 175,506,881 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 178,406,881 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 164,979,725 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 6,348,110 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 4,350,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,900,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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179-Ochiltree/Ochiltree County

148-901/Booker ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 1,022,525 N/A 1,022,525 1,022,525
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 37,472 N/A 37,472 37,472
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,256,256 N/A 4,256,256 4,256,256
D2 - FARM & RANCH IMP 768,009 N/A 768,009 768,009
E - NON-AG LAND AND IMPROVEMENTS 2,280,708 N/A 2,280,708 2,280,708
F1 - COMMERCIAL REAL 1,389,631 N/A 1,389,631 1,389,631
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 7,999,240 N/A 7,999,240 7,999,240
J - ALL UTILITIES 3,941,560 N/A 3,941,560 3,941,560
L1 - COMMERCIAL PERSONAL 262,280 N/A 262,280 262,280
L2 - INDUSTRIAL PERSONAL 713,820 N/A 713,820 713,820
M1 - MOBILE HOMES 7,421 N/A 7,421 7,421
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 22,678,922 0 22,678,922 22,678,922
Less Total Deductions 4,692,161 0 4,692,161 4,692,161
Total Taxable Value 17,986,761 0 17,986,761 17,986,761

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 18,738,171 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 17,986,761 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 18,738,171 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 17,986,761 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 18,963,171 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 19,113,171 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 18,136,377 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 18,738,171 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 17,986,761 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 18,738,171 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 17,986,761 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 18,963,171 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 19,113,171 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 18,136,377 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 751,410 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 225,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 150,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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148-901-02/Booker ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 25,276,625 0.6396 39,521,096 25,276,625
B - MULTIFAMILY 1,147,430 N/A 1,147,430 1,147,430
C1 - VACANT LOTS 125,672 N/A 125,672 125,672
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,459,014 1.3486 9,238,529 12,459,014
D2 - FARM & RANCH IMP 2,267,329 N/A 2,267,329 2,267,329
E - NON-AG LAND AND IMPROVEMENTS 7,271,981 N/A 7,271,981 7,271,981
F1 - COMMERCIAL REAL 5,324,661 N/A 5,324,661 5,324,661
F2 - INDUSTRIAL REAL 1,627,320 N/A 1,627,320 1,627,320
G - ALL MINERALS 103,224,514 0.9976 103,472,745 103,224,514
J - ALL UTILITIES 32,477,680 0.9596 33,844,232 32,477,680
L1 - COMMERCIAL PERSONAL 6,076,623 N/A 6,076,623 6,076,623
L2 - INDUSTRIAL PERSONAL 15,803,550 N/A 15,803,550 15,803,550
M1 - MOBILE HOMES 280,581 N/A 280,581 280,581
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 213,362,980 226,001,749 213,362,980
Less Total Deductions 30,567,448 35,723,698 30,567,448
Total Taxable Value 182,795,532 190,278,051 182,795,532

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 189,895,052 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 182,795,532 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 189,895,052 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 182,795,532 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 194,470,052 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 197,520,052 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 183,116,102 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 189,895,052 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 182,795,532 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 189,895,052 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 182,795,532 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 194,470,052 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 197,520,052 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 183,116,102 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 7,099,520 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 4,575,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,050,000 Loss to the third most recent increase in the state-mandated homestead exemption

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