taxes Property Tax Assistance

2025 ISD Summary Worksheet

Paducah ISD (all splits)   Cottle County  

051-Cottle/Cottle County

051-901/Paducah ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 29,223,640 0.8906 32,813,429 29,223,640
B - MULTIFAMILY 61,520 N/A 61,520 61,520
C1 - VACANT LOTS 479,590 N/A 479,590 479,590
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,139,809 0.6448 29,682,984 19,139,809
D2 - FARM & RANCH IMP 18,590,450 1.2280 15,138,803 18,590,450
E - NON-AG LAND AND IMPROVEMENTS 26,853,150 1.0679 25,145,753 26,853,150
F1 - COMMERCIAL REAL 13,950,630 N/A 13,950,630 13,950,630
F2 - INDUSTRIAL REAL 1,290,780 N/A 1,290,780 1,290,780
G - ALL MINERALS 21,692,750 1.0185 21,298,724 21,692,750
J - ALL UTILITIES 60,333,700 N/A 60,333,700 60,333,700
L1 - COMMERCIAL PERSONAL 1,555,990 N/A 1,555,990 1,555,990
L2 - INDUSTRIAL PERSONAL 399,080 N/A 399,080 399,080
M1 - MOBILE HOMES 124,100 N/A 124,100 124,100
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 193,695,189 0 202,275,083 193,695,189
Less Total Deductions 49,761,350 0 50,602,887 49,761,350
Total Taxable Value 143,933,839 0 151,672,196 143,933,839

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 144,753,645 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 143,933,839 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 144,639,585 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 143,819,779 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 151,574,264 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 156,072,831 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 143,933,839 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 159,641,460 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 144,003,849 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 144,753,645 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 143,933,839 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 144,639,585 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 143,819,779 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 151,574,264 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 156,072,831 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 143,933,839 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 159,641,460 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 144,003,849 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 819,806 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 114,060 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 6,820,619 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,498,567 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,568,629 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 70,010 Loss to the increase in the Over-65/Disabled Homestead

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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051-901-02/Paducah ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 29,223,640 0.8906 32,813,429 29,223,640
B - MULTIFAMILY 61,520 N/A 61,520 61,520
C1 - VACANT LOTS 479,590 N/A 479,590 479,590
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,139,809 0.6448 29,682,984 19,139,809
D2 - FARM & RANCH IMP 18,590,450 1.2280 15,138,803 18,590,450
E - NON-AG LAND AND IMPROVEMENTS 26,853,150 1.0679 25,145,753 26,853,150
F1 - COMMERCIAL REAL 13,950,630 N/A 13,950,630 13,950,630
F2 - INDUSTRIAL REAL 1,290,780 N/A 1,290,780 1,290,780
G - ALL MINERALS 21,692,750 1.0185 21,298,724 21,692,750
J - ALL UTILITIES 60,333,700 N/A 60,333,700 60,333,700
L1 - COMMERCIAL PERSONAL 1,555,990 N/A 1,555,990 1,555,990
L2 - INDUSTRIAL PERSONAL 399,080 N/A 399,080 399,080
M1 - MOBILE HOMES 124,100 N/A 124,100 124,100
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 193,695,189 202,275,083 193,695,189
Less Total Deductions 49,761,350 50,602,887 49,761,350
Total Taxable Value 143,933,839 151,672,196 143,933,839

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 144,753,645 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 143,933,839 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 144,639,585 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 143,819,779 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 151,574,264 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 156,072,831 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 143,933,839 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 159,641,460 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 144,003,849 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 144,753,645 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 143,933,839 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 144,639,585 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 143,819,779 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 151,574,264 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 156,072,831 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 143,933,839 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 159,641,460 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 144,003,849 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 819,806 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 114,060 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 6,820,619 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,498,567 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,568,629 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 70,010 Loss to the increase in the Over-65/Disabled Homestead

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