taxes Property Tax Assistance

2017 ISD Summary Worksheet

017/Borden

017-901/Borden County ISD


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 1,624,990 N/A 1,624,990 1,624,990
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 454,380 N/A 454,380 454,380
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 15,230,310 .7849 19,403,216 15,230,310
D2. Real Prop Farm & Ranch 1,572,360 N/A 1,572,360 1,572,360
E. Real Prop NonQual Acres 7,027,110 N/A 7,027,110 7,027,110
F1. Commercial Real 1,045,870 N/A 1,045,870 1,045,870
F2. Industrial Real 253,726,590 N/A 253,726,590 253,726,590
G. Oil, Gas, Minerals 149,336,030 .9980 149,635,301 149,336,030
J. Utilities 147,253,820 .9031 163,053,726 147,253,820
L1. Commercial Personal 1,381,440 N/A 1,381,440 1,381,440
L2. Industrial Personal 14,255,130 N/A 14,255,130 14,255,130
M. Other Personal 50,480 N/A 50,480 50,480
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 592,958,510 613,230,593 592,958,510
Less Total Deductions 189,695,062   189,695,062 189,695,062
Total Taxable Value 403,263,448 423,535,531 403,263,448 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 T4 will be the same as T7 through T10.

Value Taxable For M&O Purposes

T1 T2 T3 T4
403,692,028 403,263,448 403,454,823 403,026,243


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
428,580 237,205


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

Value Taxable For I&S Purposes

T7 T8 T9 T10
590,054,668 589,626,088 589,817,463 589,388,883

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

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

114/Howard

017-901/Borden County ISD


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 515,800 N/A 515,800 515,800
B. Multi-Family Residences 2,536 N/A 2,536 2,536
C1. Vacant Lots 16,950 N/A 16,950 16,950
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 929,477 N/A 929,477 929,477
D2. Real Prop Farm & Ranch 4,144 N/A 4,144 4,144
E. Real Prop NonQual Acres 581,807 N/A 581,807 581,807
F1. Commercial Real 308,392 N/A 308,392 308,392
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 4,143,939 N/A 4,143,939 4,143,939
J. Utilities 4,899,080 N/A 4,899,080 4,899,080
L1. Commercial Personal 24,237 N/A 24,237 24,237
L2. Industrial Personal 201,940 N/A 201,940 201,940
M. Other Personal 13,943 N/A 13,943 13,943
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 11,642,245 11,642,245 11,642,245
Less Total Deductions 249,529   249,529 249,529
Total Taxable Value 11,392,716 11,392,716 11,392,716 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 T4 will be the same as T7 through T10.

Value Taxable For M&O Purposes

T1 T2 T3 T4
11,451,146 11,392,716 11,410,244 11,351,814


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
58,430 40,902


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

Value Taxable For I&S Purposes

T7 T8 T9 T10
11,451,146 11,392,716 11,410,244 11,351,814

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

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

017-901/Borden County ISD



Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 2,140,790 N/A 2,140,790 2,140,790
B. Multi-Family Residences 2,536 N/A 2,536 2,536
C1. Vacant Lots 471,330 N/A 471,330 471,330
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 16,159,787 .7948 20,332,693 16,159,787
D2. Real Prop Farm & Ranch 1,576,504 N/A 1,576,504 1,576,504
E. Real Prop NonQual Acres 7,608,917 N/A 7,608,917 7,608,917
F1. Commercial Real 1,354,262 N/A 1,354,262 1,354,262
F2. Industrial Real 253,726,590 N/A 253,726,590 253,726,590
G. Oil, Gas, Minerals 153,479,969 .9981 153,779,240 153,479,969
J. Utilities 152,152,900 .9059 167,952,806 152,152,900
L1. Commercial Personal 1,405,677 N/A 1,405,677 1,405,677
L2. Industrial Personal 14,457,070 N/A 14,457,070 14,457,070
M. Other Personal 64,423 N/A 64,423 64,423
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 604,600,755 624,872,838 604,600,755
Less Total Deductions 189,944,591   189,944,591 189,944,591
Total Taxable Value 414,656,164 434,928,247 414,656,164 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

Comptroller Of Public Accounts - Property Tax Division

2017 ISD Summary Worksheet

017-901/Borden County ISD

Final Values Worksheet

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 T4 will be the same as T7 through T10.

Value Taxable For M&O Purposes

T1 T2 T3 T4
415,143,174 414,656,164 414,865,067 414,378,057


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
487,010 278,107


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

Value Taxable For I&S Purposes

T7 T8 T9 T10
601,505,814 601,018,804 601,227,707 600,740,697

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