taxes Property Tax Assistance

2025 ISD Summary Worksheet

Panhandle ISD (all splits)   Carson County  

033-Carson/Carson County

033-902/Panhandle ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 179,653,549 N/A 179,653,549 179,653,549
B - MULTIFAMILY 2,259,890 N/A 2,259,890 2,259,890
C1 - VACANT LOTS 2,810,890 N/A 2,810,890 2,810,890
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 51,357,395 N/A 51,357,395 51,357,395
D2 - FARM & RANCH IMP 11,239,910 N/A 11,239,910 11,239,910
E - NON-AG LAND AND IMPROVEMENTS 76,304,350 N/A 76,304,350 76,304,350
F1 - COMMERCIAL REAL 21,324,743 N/A 21,324,743 21,324,743
F2 - INDUSTRIAL REAL 204,109,030 N/A 204,109,030 204,109,030
G - ALL MINERALS 15,341,440 N/A 15,341,440 15,341,440
J - ALL UTILITIES 164,577,330 N/A 164,577,330 164,577,330
L1 - COMMERCIAL PERSONAL 8,284,930 N/A 8,284,930 8,284,930
L2 - INDUSTRIAL PERSONAL 20,562,590 N/A 20,562,590 20,562,590
M1 - MOBILE HOMES 2,931,490 N/A 2,931,490 2,931,490
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 10,810 N/A 10,810 10,810
Subtotal 760,768,347 0 760,768,347 760,768,347
Less Total Deductions 163,604,251 0 163,604,251 163,604,251
Total Taxable Value 597,164,096 0 597,164,096 597,164,096

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 622,719,191 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 597,164,096 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 611,961,626 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 586,406,531 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 670,936,029 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 684,501,690 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 597,664,382 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 693,810,884 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 605,746,885 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 622,719,191 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 597,164,096 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 611,961,626 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 586,406,531 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 670,936,029 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 684,501,690 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 597,664,382 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 693,810,884 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 605,746,885 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,555,095 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 10,757,565 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 48,216,838 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,565,661 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,309,194 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,582,789 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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033-902-02/Panhandle ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 179,653,549 N/A 179,653,549 179,653,549
B - MULTIFAMILY 2,259,890 N/A 2,259,890 2,259,890
C1 - VACANT LOTS 2,810,890 N/A 2,810,890 2,810,890
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 51,357,395 N/A 51,357,395 51,357,395
D2 - FARM & RANCH IMP 11,239,910 N/A 11,239,910 11,239,910
E - NON-AG LAND AND IMPROVEMENTS 76,304,350 N/A 76,304,350 76,304,350
F1 - COMMERCIAL REAL 21,324,743 N/A 21,324,743 21,324,743
F2 - INDUSTRIAL REAL 204,109,030 N/A 204,109,030 204,109,030
G - ALL MINERALS 15,341,440 N/A 15,341,440 15,341,440
J - ALL UTILITIES 164,577,330 N/A 164,577,330 164,577,330
L1 - COMMERCIAL PERSONAL 8,284,930 N/A 8,284,930 8,284,930
L2 - INDUSTRIAL PERSONAL 20,562,590 N/A 20,562,590 20,562,590
M1 - MOBILE HOMES 2,931,490 N/A 2,931,490 2,931,490
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 10,810 N/A 10,810 10,810
Subtotal 760,768,347 760,768,347 760,768,347
Less Total Deductions 163,604,251 163,604,251 163,604,251
Total Taxable Value 597,164,096 597,164,096 597,164,096

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 622,719,191 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 597,164,096 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 611,961,626 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 586,406,531 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 670,936,029 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 684,501,690 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 597,664,382 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 693,810,884 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 605,746,885 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 622,719,191 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 597,164,096 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 611,961,626 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 586,406,531 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 670,936,029 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 684,501,690 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 597,664,382 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 693,810,884 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 605,746,885 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 25,555,095 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 10,757,565 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 48,216,838 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,565,661 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,309,194 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,582,789 Loss to the increase in the Over-65/Disabled Homestead

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