taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

060/Delta

139-905/Chisum ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 1,236,920 N/A 1,236,920 1,236,920
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 22,340 N/A 22,340 22,340
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 744,400 N/A 744,400 744,400
D2. Real Prop Farm & Ranch 150,700 N/A 150,700 150,700
E. Real Prop NonQual Acres 1,307,980 N/A 1,307,980 1,307,980
F1. Commercial Real 32,270 N/A 32,270 32,270
F2. Industrial Real 22,530 N/A 22,530 22,530
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 9,918,140 N/A 9,918,140 9,918,140
L1. Commercial Personal 10,500 N/A 10,500 10,500
L2. Industrial Personal 289,110 N/A 289,110 289,110
M. Other Personal 0 N/A 0 0
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 13,734,890 13,734,890 13,734,890
Less Total Deductions 565,560   565,560 565,560
Total Taxable Value 13,169,330 13,169,330 13,169,330 T2

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
13,442,810 13,169,330 13,442,810 13,169,330 13,176,334 13,176,334


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
273,480 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
13,442,810 13,169,330 13,442,810 13,169,330 13,176,334 13,176,334

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 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 43,270,780 .9175 47,161,613 43,270,780
B. Multi-Family Residences 420,700 N/A 420,700 420,700
C1. Vacant Lots 1,723,250 N/A 1,723,250 1,723,250
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 11,502,146 1.0016 11,484,130 11,502,146
D2. Real Prop Farm & Ranch 3,264,740 N/A 3,264,740 3,264,740
E. Real Prop NonQual Acres 70,090,838 .9832 71,288,485 70,090,838
F1. Commercial Real 10,223,501 N/A 10,223,501 10,223,501
F2. Industrial Real 391,993,335 N/A 391,993,335 391,993,335
G. Oil, Gas, Minerals 2,860 N/A 2,860 2,860
J. Utilities 100,991,390 .9514 106,150,294 100,991,390
L1. Commercial Personal 11,321,430 N/A 11,321,430 11,321,430
L2. Industrial Personal 250,801,390 N/A 250,801,390 250,801,390
M. Other Personal 1,073,960 N/A 1,073,960 1,073,960
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 171,510 N/A 171,510 171,510
S. Special Inventory 188,840 N/A 188,840 188,840
Subtotal 897,040,670 907,270,038 897,040,670
Less Total Deductions 128,702,287   130,879,323 128,702,287
Total Taxable Value 768,338,383 776,390,715 768,338,383 T2

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
777,637,687 768,338,383 777,637,687 768,338,383 769,421,927 769,421,927


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
9,299,304 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
777,637,687 768,338,383 777,637,687 768,338,383 769,421,927 769,421,927

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 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 44,507,700 .9196 48,398,533 44,507,700
B. Multi-Family Residences 420,700 N/A 420,700 420,700
C1. Vacant Lots 1,745,590 N/A 1,745,590 1,745,590
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 12,246,546 1.0015 12,228,530 12,246,546
D2. Real Prop Farm & Ranch 3,415,440 N/A 3,415,440 3,415,440
E. Real Prop NonQual Acres 71,398,818 .9835 72,596,465 71,398,818
F1. Commercial Real 10,255,771 N/A 10,255,771 10,255,771
F2. Industrial Real 392,015,865 N/A 392,015,865 392,015,865
G. Oil, Gas, Minerals 2,860 N/A 2,860 2,860
J. Utilities 110,909,530 .9556 116,068,434 110,909,530
L1. Commercial Personal 11,331,930 N/A 11,331,930 11,331,930
L2. Industrial Personal 251,090,500 N/A 251,090,500 251,090,500
M. Other Personal 1,073,960 N/A 1,073,960 1,073,960
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 171,510 N/A 171,510 171,510
S. Special Inventory 188,840 N/A 188,840 188,840
Subtotal 910,775,560 921,004,928 910,775,560
Less Total Deductions 129,267,847   131,444,883 129,267,847
Total Taxable Value 781,507,713 789,560,045 781,507,713 T2

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