taxes Property Tax Assistance

2025 ISD Summary Worksheet

Canyon ISD (all splits)   Potter County   Randall County  

188-Potter-Randall/Randall County

191-901/Canyon ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,796,402,582 0.9964 7,824,571,038 7,796,402,582
B - MULTIFAMILY 396,168,956 0.8955 442,399,728 396,168,956
C1 - VACANT LOTS 135,207,091 N/A 135,207,091 135,207,091
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 34,243,268 1.0211 33,535,596 34,243,268
D2 - FARM & RANCH IMP 12,246,227 N/A 12,246,227 12,246,227
E - NON-AG LAND AND IMPROVEMENTS 204,689,066 N/A 204,689,066 204,689,066
F1 - COMMERCIAL REAL 985,655,798 0.9945 991,106,886 985,655,798
F2 - INDUSTRIAL REAL 251,200,707 N/A 251,200,707 251,200,707
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 286,242,933 0.9980 286,816,566 286,242,933
L1 - COMMERCIAL PERSONAL 457,458,264 1.0255 446,083,144 457,458,264
L2 - INDUSTRIAL PERSONAL 512,198,455 N/A 512,198,455 512,198,455
M1 - MOBILE HOMES 41,288,948 N/A 41,288,948 41,288,948
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 17,240,292 N/A 17,240,292 17,240,292
S - SPECIAL INVENTORY 50,159,284 N/A 50,159,284 50,159,284
Subtotal 11,180,401,871 0 11,248,743,028 11,180,401,871
Less Total Deductions 3,608,784,837 0 3,615,523,895 3,608,784,837
Total Taxable Value 7,571,617,034 0 7,633,219,133 7,571,617,034

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 8,212,990,677 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,571,617,034 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 8,212,990,677 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,571,617,034 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 9,221,012,059 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 9,482,929,628 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,017,549,842 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 9,660,616,034 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 7,850,566,101 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 8,217,124,847 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,575,751,204 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 8,217,124,847 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,575,751,204 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 9,225,146,229 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 9,487,063,798 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,021,684,012 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 9,664,750,204 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 7,854,700,271 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 641,373,643 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 1,008,021,382 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 261,917,569 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 177,686,406 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 278,949,067 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.


Back to top


191-901-02/Canyon ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,796,402,582 0.9964 7,824,571,038 7,796,402,582
B - MULTIFAMILY 396,168,956 0.8955 442,399,728 396,168,956
C1 - VACANT LOTS 135,207,091 N/A 135,207,091 135,207,091
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 34,243,268 1.0211 33,535,596 34,243,268
D2 - FARM & RANCH IMP 12,246,227 N/A 12,246,227 12,246,227
E - NON-AG LAND AND IMPROVEMENTS 204,689,066 N/A 204,689,066 204,689,066
F1 - COMMERCIAL REAL 985,655,798 0.9945 991,106,886 985,655,798
F2 - INDUSTRIAL REAL 251,200,707 N/A 251,200,707 251,200,707
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 286,242,933 0.9980 286,816,566 286,242,933
L1 - COMMERCIAL PERSONAL 457,458,264 1.0255 446,083,144 457,458,264
L2 - INDUSTRIAL PERSONAL 512,198,455 N/A 512,198,455 512,198,455
M1 - MOBILE HOMES 41,288,948 N/A 41,288,948 41,288,948
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 17,240,292 N/A 17,240,292 17,240,292
S - SPECIAL INVENTORY 50,159,284 N/A 50,159,284 50,159,284
Subtotal 11,180,401,871 11,248,743,028 11,180,401,871
Less Total Deductions 3,608,784,837 3,615,523,895 3,608,784,837
Total Taxable Value 7,571,617,034 7,633,219,133 7,571,617,034

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 8,212,990,677 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,571,617,034 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 8,212,990,677 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,571,617,034 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 9,221,012,059 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 9,482,929,628 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,017,549,842 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 9,660,616,034 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 7,850,566,101 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 8,217,124,847 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,575,751,204 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 8,217,124,847 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,575,751,204 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 9,225,146,229 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 9,487,063,798 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,021,684,012 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 9,664,750,204 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 7,854,700,271 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 641,373,643 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 1,008,021,382 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 261,917,569 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 177,686,406 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 278,949,067 Loss to the increase in the Over-65/Disabled Homestead

Back to top