taxes Property Tax Assistance

2025 ISD Summary Worksheet

Channing ISD (all splits)   Hartley County   Oldham County  

103-Hartley/Hartley County

103-901/Channing ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 9,497,490 0.8596 11,048,732 9,497,490
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 348,640 N/A 348,640 348,640
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,288,209 0.9874 18,520,807 18,288,209
D2 - FARM & RANCH IMP 6,606,040 0.9460 6,983,129 6,606,040
E - NON-AG LAND AND IMPROVEMENTS 10,345,830 0.9555 10,827,661 10,345,830
F1 - COMMERCIAL REAL 275,670 N/A 275,670 275,670
F2 - INDUSTRIAL REAL 17,169,460 N/A 17,169,460 17,169,460
G - ALL MINERALS 2,952,460 N/A 2,952,460 2,952,460
J - ALL UTILITIES 55,171,460 0.9971 55,331,923 55,171,460
L1 - COMMERCIAL PERSONAL 1,633,390 N/A 1,633,390 1,633,390
L2 - INDUSTRIAL PERSONAL 3,350,000 N/A 3,350,000 3,350,000
M1 - MOBILE HOMES 905,520 N/A 905,520 905,520
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 126,544,169 0 129,347,392 126,544,169
Less Total Deductions 9,351,830 0 10,061,586 9,351,830
Total Taxable Value 117,192,339 0 119,285,806 117,192,339

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 118,241,268 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 117,192,339 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 118,241,268 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 117,192,339 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 120,988,618 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 122,026,930 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 117,355,634 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 122,765,556 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 117,479,833 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 118,241,268 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 117,192,339 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 118,241,268 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 117,192,339 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 120,988,618 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 122,026,930 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 117,355,634 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 122,765,556 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 117,479,833 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,048,929 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 2,747,350 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,038,312 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 738,626 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 287,494 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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180-Oldham/Oldham County

103-901/Channing ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 78,350 N/A 78,350 78,350
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 489,870 N/A 489,870 489,870
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,684,700 N/A 12,684,700 12,684,700
D2 - FARM & RANCH IMP 559,500 N/A 559,500 559,500
E - NON-AG LAND AND IMPROVEMENTS 5,925,155 N/A 5,925,155 5,925,155
F1 - COMMERCIAL REAL 23,650 N/A 23,650 23,650
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 8,612,904 N/A 8,612,904 8,612,904
J - ALL UTILITIES 24,630,030 N/A 24,630,030 24,630,030
L1 - COMMERCIAL PERSONAL 2,704,630 N/A 2,704,630 2,704,630
L2 - INDUSTRIAL PERSONAL 11,350,850 N/A 11,350,850 11,350,850
M1 - MOBILE HOMES 41,250 N/A 41,250 41,250
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 67,100,889 0 67,100,889 67,100,889
Less Total Deductions 621,018 0 621,018 621,018
Total Taxable Value 66,479,871 0 66,479,871 66,479,871

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 66,559,871 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 66,479,871 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 66,559,871 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 66,479,871 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 66,742,041 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 66,802,041 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 66,479,871 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 66,843,131 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 66,479,871 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 66,559,871 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 66,479,871 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 66,559,871 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 66,479,871 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 66,742,041 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 66,802,041 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 66,479,871 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 66,843,131 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 66,479,871 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 80,000 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 182,170 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 60,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 41,090 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 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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103-901-02/Channing ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 9,575,840 0.8606 11,127,082 9,575,840
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 838,510 N/A 838,510 838,510
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 30,972,909 0.9925 31,205,507 30,972,909
D2 - FARM & RANCH IMP 7,165,540 0.9500 7,542,629 7,165,540
E - NON-AG LAND AND IMPROVEMENTS 16,270,985 0.9712 16,752,816 16,270,985
F1 - COMMERCIAL REAL 299,320 N/A 299,320 299,320
F2 - INDUSTRIAL REAL 17,169,460 N/A 17,169,460 17,169,460
G - ALL MINERALS 11,565,364 N/A 11,565,364 11,565,364
J - ALL UTILITIES 79,801,490 0.9980 79,961,953 79,801,490
L1 - COMMERCIAL PERSONAL 4,338,020 N/A 4,338,020 4,338,020
L2 - INDUSTRIAL PERSONAL 14,700,850 N/A 14,700,850 14,700,850
M1 - MOBILE HOMES 946,770 N/A 946,770 946,770
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 193,645,058 196,448,281 193,645,058
Less Total Deductions 9,972,848 10,682,604 9,972,848
Total Taxable Value 183,672,210 185,765,677 183,672,210

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 184,801,139 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 183,672,210 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 184,801,139 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 183,672,210 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 187,730,659 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 188,828,971 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 183,835,505 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 189,608,687 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 183,959,704 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 184,801,139 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 183,672,210 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 184,801,139 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 183,672,210 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 187,730,659 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 188,828,971 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 183,835,505 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 189,608,687 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 183,959,704 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,128,929 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 2,929,520 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,098,312 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 779,716 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 287,494 Loss to the increase in the Over-65/Disabled Homestead

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