taxes Property Tax

School and Appraisal Districts Property Value Study 2012 Report

2012 ISD Summary Worksheet

060/Delta

139-905/Chisum ISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 1,232,950 N/A 1,232,950 1,232,950
B. Multi-Family Residences 0 N/A 0 0
C. Vacant Lots 21,880 N/A 21,880 21,880
D. Rural Real(Taxable) 2,507,770 N/A 2,507,770 2,507,770
F1. Commercial Real 32,770 N/A 32,770 32,770
F2. Industrial Real 22,530 N/A 22,530 22,530
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 178,560 N/A 178,560 178,560
L1. Commercial Personal 93,980 N/A 93,980 93,980
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 0 N/A 0 0
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 4,090,440 4,090,440 4,090,440
Less Total Deductions 623,701   623,701 623,701
Total Taxable Value 3,466,739 3,466,739 3,466,739 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 1,778,870 N/A 1,778,870
Prod Value Qualified Acres 728,900 N/A 728,900
Taxable Value 2,507,770   2,507,770

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 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 districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
3,729,185 3,466,739 3,729,185 3,466,739 3,473,656 3,473,656


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
262,446 0


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
3,729,185 3,466,739 3,729,185 3,466,739 3,473,656 3,473,656

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value to be valid, and local value was certified

139/Lamar

139-905/Chisum ISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 39,295,160 .9501 41,358,973 39,295,160
B. Multi-Family Residences 106,550 N/A 106,550 106,550
C. Vacant Lots 1,225,250 N/A 1,225,250 1,225,250
D. Rural Real(Taxable) 69,343,005 .9085 76,329,055 69,343,005
F1. Commercial Real 9,205,221 N/A 9,205,221 9,205,221
F2. Industrial Real 381,622,240 N/A 381,622,240 381,622,240
G. Oil, Gas, Minerals 2,860 N/A 2,860 2,860
J. Utilities 112,859,910 1.3423 84,079,498 112,859,910
L1. Commercial Personal 11,355,070 N/A 11,355,070 11,355,070
L2. Industrial Personal 252,353,020 N/A 252,353,020 252,353,020
M. Other Personal 1,083,250 N/A 1,083,250 1,083,250
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 242,560 N/A 242,560 242,560
S. Special Inventory 166,140 N/A 166,140 166,140
Subtotal 878,860,236 859,129,687 878,860,236
Less Total Deductions 124,389,581   125,420,307 124,389,581
Total Taxable Value 754,470,655 733,709,380 754,470,655 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 57,914,299 .8701 66,560,509
Prod Value Qualified Acres 11,428,706 1.1699 9,768,546
Taxable Value 69,343,005   76,329,055

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 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 districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
763,801,373 754,470,655 763,801,373 754,470,655 754,470,655 754,470,655


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
9,330,718 0


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
763,801,373 754,470,655 763,801,373 754,470,655 754,470,655 754,470,655

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value to be valid, and local value was certified

139-905/Chisum ISD



Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 40,528,110 .9515 42,591,923 40,528,110
B. Multi-Family Residences 106,550 N/A 106,550 106,550
C. Vacant Lots 1,247,130 N/A 1,247,130 1,247,130
D. Rural Real(Taxable) 71,850,775 .9114 78,836,825 71,850,775
F1. Commercial Real 9,237,991 N/A 9,237,991 9,237,991
F2. Industrial Real 381,644,770 N/A 381,644,770 381,644,770
G. Oil, Gas, Minerals 2,860 N/A 2,860 2,860
J. Utilities 113,038,470 1.3416 84,258,058 113,038,470
L1. Commercial Personal 11,449,050 N/A 11,449,050 11,449,050
L2. Industrial Personal 252,353,020 N/A 252,353,020 252,353,020
M. Other Personal 1,083,250 N/A 1,083,250 1,083,250
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 242,560 N/A 242,560 242,560
S. Special Inventory 166,140 N/A 166,140 166,140
Subtotal 882,950,676 863,220,127 882,950,676
Less Total Deductions 125,013,282   126,044,008 125,013,282
Total Taxable Value 757,937,394 737,176,119 757,937,394 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 59,693,169 .8735 68,339,379
Prod Value Qualified Acres 12,157,606 1.1581 10,497,446
Taxable Value 71,850,775   78,836,825

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