taxes Property Tax Assistance

2025 ISD Summary Worksheet

Claude ISD (all splits)   Armstrong County  

006-Armstrong/Armstrong County

006-902/Claude ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 107,152,850 1.0987 97,526,941 107,152,850
B - MULTIFAMILY 171,500 N/A 171,500 171,500
C1 - VACANT LOTS 740,240 N/A 740,240 740,240
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 43,795,340 0.9953 44,001,155 43,795,340
D2 - FARM & RANCH IMP 18,897,980 0.9580 19,726,493 18,897,980
E - NON-AG LAND AND IMPROVEMENTS 50,508,640 1.0442 48,370,657 50,508,640
F1 - COMMERCIAL REAL 9,827,850 N/A 9,827,850 9,827,850
F2 - INDUSTRIAL REAL 325,279,330 N/A 325,279,330 325,279,330
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 85,995,450 0.9493 90,588,276 85,995,450
L1 - COMMERCIAL PERSONAL 962,380 N/A 962,380 962,380
L2 - INDUSTRIAL PERSONAL 10,829,180 N/A 10,829,180 10,829,180
M1 - MOBILE HOMES 982,740 N/A 982,740 982,740
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 655,143,480 0 649,006,742 655,143,480
Less Total Deductions 349,384,974 0 345,846,576 349,384,974
Total Taxable Value 305,758,506 0 303,160,166 305,758,506

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 318,616,041 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 305,758,506 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 318,616,041 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 305,758,506 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 343,961,448 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 351,587,836 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 305,797,465 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
T19 356,859,918 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 311,565,434 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 575,350,921 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 562,493,386 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 575,350,921 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 562,493,386 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 600,696,328 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 608,322,716 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 562,532,345 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
T20 613,594,798 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 568,300,314 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,857,535 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 25,345,407 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,626,388 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,272,082 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 5,806,928 Loss to the increase in the Over-65/Disabled Homestead

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


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006-902-02/Claude ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 107,152,850 1.0987 97,526,941 107,152,850
B - MULTIFAMILY 171,500 N/A 171,500 171,500
C1 - VACANT LOTS 740,240 N/A 740,240 740,240
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 43,795,340 0.9953 44,001,155 43,795,340
D2 - FARM & RANCH IMP 18,897,980 0.9580 19,726,493 18,897,980
E - NON-AG LAND AND IMPROVEMENTS 50,508,640 1.0442 48,370,657 50,508,640
F1 - COMMERCIAL REAL 9,827,850 N/A 9,827,850 9,827,850
F2 - INDUSTRIAL REAL 325,279,330 N/A 325,279,330 325,279,330
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 85,995,450 0.9493 90,588,276 85,995,450
L1 - COMMERCIAL PERSONAL 962,380 N/A 962,380 962,380
L2 - INDUSTRIAL PERSONAL 10,829,180 N/A 10,829,180 10,829,180
M1 - MOBILE HOMES 982,740 N/A 982,740 982,740
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 655,143,480 649,006,742 655,143,480
Less Total Deductions 349,384,974 345,846,576 349,384,974
Total Taxable Value 305,758,506 303,160,166 305,758,506

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 318,616,041 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 305,758,506 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 318,616,041 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 305,758,506 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 343,961,448 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 351,587,836 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 305,797,465 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
T19 356,859,918 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 311,565,434 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 575,350,921 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 562,493,386 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 575,350,921 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 562,493,386 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 600,696,328 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 608,322,716 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 562,532,345 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
T20 613,594,798 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 568,300,314 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,857,535 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 25,345,407 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,626,388 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,272,082 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 5,806,928 Loss to the increase in the Over-65/Disabled Homestead

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