taxes Property Tax Assistance

2024 ISD Summary Worksheet

Darrouzett ISD (all splits)   Lipscomb County  

148-Lipscomb/Lipscomb County

148-905/Darrouzett ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 6,383,990 0.6903 9,248,138 6,383,990
B - MULTIFAMILY 117,450 N/A 117,450 117,450
C1 - VACANT LOTS 55,288 N/A 55,288 55,288
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,536,040 1.7517 3,731,262 6,536,040
D2 - FARM & RANCH IMP 879,930 N/A 879,930 879,930
E - NON-AG LAND AND IMPROVEMENTS 3,191,910 N/A 3,191,910 3,191,910
F1 - COMMERCIAL REAL 711,240 N/A 711,240 711,240
F2 - INDUSTRIAL REAL 348,790 N/A 348,790 348,790
G - ALL MINERALS 25,105,276 0.9960 25,206,100 25,105,276
J - ALL UTILITIES 12,024,460 0.9338 12,876,912 12,024,460
L1 - COMMERCIAL PERSONAL 2,890,535 N/A 2,890,535 2,890,535
L2 - INDUSTRIAL PERSONAL 473,880 N/A 473,880 473,880
M1 - MOBILE HOMES 87,870 N/A 87,870 87,870
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 58,806,659 0 59,819,305 58,806,659
Less Total Deductions 7,378,743 0 8,925,409 7,378,743
Total Taxable Value 51,427,916 0 50,893,896 51,427,916

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 53,299,532 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 51,427,916 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 53,299,532 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 51,427,916 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 55,039,532 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 56,199,532 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 51,491,588 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 53,299,532 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 51,427,916 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 53,299,532 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 51,427,916 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 55,039,532 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 56,199,532 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 51,491,588 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 1,871,616 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 1,740,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,160,000 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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148-905-02/Darrouzett ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 6,383,990 0.6903 9,248,138 6,383,990
B - MULTIFAMILY 117,450 N/A 117,450 117,450
C1 - VACANT LOTS 55,288 N/A 55,288 55,288
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,536,040 1.7517 3,731,262 6,536,040
D2 - FARM & RANCH IMP 879,930 N/A 879,930 879,930
E - NON-AG LAND AND IMPROVEMENTS 3,191,910 N/A 3,191,910 3,191,910
F1 - COMMERCIAL REAL 711,240 N/A 711,240 711,240
F2 - INDUSTRIAL REAL 348,790 N/A 348,790 348,790
G - ALL MINERALS 25,105,276 0.9960 25,206,100 25,105,276
J - ALL UTILITIES 12,024,460 0.9338 12,876,912 12,024,460
L1 - COMMERCIAL PERSONAL 2,890,535 N/A 2,890,535 2,890,535
L2 - INDUSTRIAL PERSONAL 473,880 N/A 473,880 473,880
M1 - MOBILE HOMES 87,870 N/A 87,870 87,870
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 58,806,659 59,819,305 58,806,659
Less Total Deductions 7,378,743 8,925,409 7,378,743
Total Taxable Value 51,427,916 50,893,896 51,427,916

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 53,299,532 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 51,427,916 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 53,299,532 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 51,427,916 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 55,039,532 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 56,199,532 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 51,491,588 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 53,299,532 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 51,427,916 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 53,299,532 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 51,427,916 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 55,039,532 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 56,199,532 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 51,491,588 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 1,871,616 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 1,740,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,160,000 Loss to the third most recent increase in the state-mandated homestead exemption

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