taxes Property Tax Assistance

2025 ISD Summary Worksheet

Canadian ISD (all splits)   Hemphill County   Lipscomb County  

106-Hemphill/Hemphill County

106-901/Canadian ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 97,885,350 N/A 97,885,350 97,885,350
B - MULTIFAMILY 1,409,760 N/A 1,409,760 1,409,760
C1 - VACANT LOTS 4,092,550 N/A 4,092,550 4,092,550
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,490,170 N/A 18,490,170 18,490,170
D2 - FARM & RANCH IMP 814,960 N/A 814,960 814,960
E - NON-AG LAND AND IMPROVEMENTS 42,172,180 N/A 42,172,180 42,172,180
F1 - COMMERCIAL REAL 29,011,820 N/A 29,011,820 29,011,820
F2 - INDUSTRIAL REAL 53,385,230 N/A 53,385,230 53,385,230
G - ALL MINERALS 434,269,220 N/A 434,269,220 434,269,220
J - ALL UTILITIES 258,240,870 N/A 258,240,870 258,240,870
L1 - COMMERCIAL PERSONAL 7,704,160 N/A 7,704,160 7,704,160
L2 - INDUSTRIAL PERSONAL 23,469,160 N/A 23,469,160 23,469,160
M1 - MOBILE HOMES 2,550,650 N/A 2,550,650 2,550,650
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 119,380 N/A 119,380 119,380
Subtotal 973,615,460 0 973,615,460 973,615,460
Less Total Deductions 135,113,914 0 135,113,914 135,113,914
Total Taxable Value 838,501,546 0 838,501,546 838,501,546

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 851,129,415 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 838,501,546 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 847,344,965 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 834,717,096 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 883,593,497 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 894,055,295 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 838,501,546 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 901,350,817 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 841,402,846 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 851,129,415 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 838,501,546 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 847,344,965 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 834,717,096 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 883,593,497 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 894,055,295 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 838,501,546 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 901,350,817 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 841,402,846 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,627,869 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 3,784,450 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 32,464,082 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,461,798 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,295,522 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,901,300 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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148-Lipscomb/Lipscomb County

106-901/Canadian ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 9,335,018 N/A 9,335,018 9,335,018
B - MULTIFAMILY 114,870 N/A 114,870 114,870
C1 - VACANT LOTS 193,375 N/A 193,375 193,375
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,346,012 N/A 5,346,012 5,346,012
D2 - FARM & RANCH IMP 2,198,980 N/A 2,198,980 2,198,980
E - NON-AG LAND AND IMPROVEMENTS 3,298,730 N/A 3,298,730 3,298,730
F1 - COMMERCIAL REAL 1,490,110 N/A 1,490,110 1,490,110
F2 - INDUSTRIAL REAL 86,210 N/A 86,210 86,210
G - ALL MINERALS 101,802,142 N/A 101,802,142 101,802,142
J - ALL UTILITIES 53,654,010 N/A 53,654,010 53,654,010
L1 - COMMERCIAL PERSONAL 634,871 N/A 634,871 634,871
L2 - INDUSTRIAL PERSONAL 1,314,600 N/A 1,314,600 1,314,600
M1 - MOBILE HOMES 229,120 N/A 229,120 229,120
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 179,698,048 0 179,698,048 179,698,048
Less Total Deductions 26,435,476 0 26,435,476 26,435,476
Total Taxable Value 153,262,572 0 153,262,572 153,262,572

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 153,500,001 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 153,262,572 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 152,662,130 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 152,424,701 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 155,353,174 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 156,551,384 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 154,049,244 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 157,587,631 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 153,262,572 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 153,500,001 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 153,262,572 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 152,662,130 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 152,424,701 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 155,353,174 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 156,551,384 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 154,049,244 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 157,587,631 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 153,262,572 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 237,429 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 837,871 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,853,173 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,198,210 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,036,247 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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106-901-02/Canadian ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 107,220,368 N/A 107,220,368 107,220,368
B - MULTIFAMILY 1,524,630 N/A 1,524,630 1,524,630
C1 - VACANT LOTS 4,285,925 N/A 4,285,925 4,285,925
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,836,182 N/A 23,836,182 23,836,182
D2 - FARM & RANCH IMP 3,013,940 N/A 3,013,940 3,013,940
E - NON-AG LAND AND IMPROVEMENTS 45,470,910 N/A 45,470,910 45,470,910
F1 - COMMERCIAL REAL 30,501,930 N/A 30,501,930 30,501,930
F2 - INDUSTRIAL REAL 53,471,440 N/A 53,471,440 53,471,440
G - ALL MINERALS 536,071,362 N/A 536,071,362 536,071,362
J - ALL UTILITIES 311,894,880 N/A 311,894,880 311,894,880
L1 - COMMERCIAL PERSONAL 8,339,031 N/A 8,339,031 8,339,031
L2 - INDUSTRIAL PERSONAL 24,783,760 N/A 24,783,760 24,783,760
M1 - MOBILE HOMES 2,779,770 N/A 2,779,770 2,779,770
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 119,380 N/A 119,380 119,380
Subtotal 1,153,313,508 1,153,313,508 1,153,313,508
Less Total Deductions 161,549,390 161,549,390 161,549,390
Total Taxable Value 991,764,118 991,764,118 991,764,118

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 1,004,629,416 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 991,764,118 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,000,007,095 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 987,141,797 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,038,946,671 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,050,606,679 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 992,550,790 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 1,058,938,448 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 994,665,418 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 1,004,629,416 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 991,764,118 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,000,007,095 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 987,141,797 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,038,946,671 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,050,606,679 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 992,550,790 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 1,058,938,448 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 994,665,418 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,865,298 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 4,622,321 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 34,317,255 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,660,008 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,331,769 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,901,300 Loss to the increase in the Over-65/Disabled Homestead

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