taxes Property Tax Assistance

2018 ISD Summary Worksheet

060/Delta

139-905/Chisum ISD


Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 1,438,830 N/A 1,438,830 1,438,830
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 43,890 N/A 43,890 43,890
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 922,410 N/A 922,410 922,410
D2. Real Prop Farm & Ranch 701,490 N/A 701,490 701,490
E. Real Prop NonQual Acres 2,557,730 N/A 2,557,730 2,557,730
F1. Commercial Real 39,960 N/A 39,960 39,960
F2. Industrial Real 5,975,740 N/A 5,975,740 5,975,740
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 12,234,130 N/A 12,234,130 12,234,130
L1. Commercial Personal 9,060 N/A 9,060 9,060
L2. Industrial Personal 319,870 N/A 319,870 319,870
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 24,243,110 24,243,110 24,243,110
Less Total Deductions 1,137,128   1,137,128 1,137,128
Total Taxable Value 23,105,982 23,105,982 23,105,982 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
23,379,776 23,105,982 23,379,776 23,105,982


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
273,794 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

Value Taxable For I&S Purposes

T7 T8 T9 T10
23,379,776 23,105,982 23,379,776 23,105,982

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

139/Lamar

139-905/Chisum ISD


Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 42,449,420 .8579 49,480,615 49,480,615
B. Multi-Family Residences 1,093,480 N/A 1,093,480 1,093,480
C1. Vacant Lots 2,831,030 N/A 2,831,030 2,831,030
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 13,620,262 .9276 14,683,679 14,683,679
D2. Real Prop Farm & Ranch 3,453,090 N/A 3,453,090 3,453,090
E. Real Prop NonQual Acres 89,440,108 .8985 99,543,804 99,543,804
F1. Commercial Real 13,541,231 N/A 13,541,231 13,541,231
F2. Industrial Real 533,375,030 N/A 533,375,030 533,375,030
G. Oil, Gas, Minerals 2,860 N/A 2,860 2,860
J. Utilities 111,201,430 .9090 122,333,806 122,333,806
L1. Commercial Personal 12,488,230 .9911 12,600,373 12,600,373
L2. Industrial Personal 306,920,450 N/A 306,920,450 306,920,450
M. Other Personal 1,493,210 N/A 1,493,210 1,493,210
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 45,530 N/A 45,530 45,530
S. Special Inventory 170,620 N/A 170,620 170,620
Subtotal 1,132,125,981 1,161,568,808 1,161,568,808
Less Total Deductions 154,630,094   159,872,239 159,872,239
Total Taxable Value 977,495,887 1,001,696,569 1,001,696,569 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
1,010,560,082 1,001,696,569 1,010,560,082 1,001,696,569


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
8,863,513 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

Value Taxable For I&S Purposes

T7 T8 T9 T10
1,010,560,082 1,001,696,569 1,010,560,082 1,001,696,569

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 taxable value to be invalid, and state value was certified because your local value

did not exceed the state value and:

1) was invalid in one or more of the previous two years or

2) is less than 90% of the lower end of the margin of error range or

3) The appraisal district that appraises property for the school district was not in compliance with the scoring requirement of the Comptroller's most recent review of the appraisal district conducted under section 5.102, Tax Code (MAP Review)

139-905/Chisum ISD



Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 43,888,250 .8619 50,919,445 50,919,445
B. Multi-Family Residences 1,093,480 N/A 1,093,480 1,093,480
C1. Vacant Lots 2,874,920 N/A 2,874,920 2,874,920
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 14,542,672 .9319 15,606,089 15,606,089
D2. Real Prop Farm & Ranch 4,154,580 N/A 4,154,580 4,154,580
E. Real Prop NonQual Acres 91,997,838 .9010 102,101,534 102,101,534
F1. Commercial Real 13,581,191 N/A 13,581,191 13,581,191
F2. Industrial Real 539,350,770 N/A 539,350,770 539,350,770
G. Oil, Gas, Minerals 2,860 N/A 2,860 2,860
J. Utilities 123,435,560 .9173 134,567,936 134,567,936
L1. Commercial Personal 12,497,290 .9911 12,609,433 12,609,433
L2. Industrial Personal 307,240,320 N/A 307,240,320 307,240,320
M. Other Personal 1,493,210 N/A 1,493,210 1,493,210
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 45,530 N/A 45,530 45,530
S. Special Inventory 170,620 N/A 170,620 170,620
Subtotal 1,156,369,091 1,185,811,918 1,185,811,918
Less Total Deductions 155,767,222   161,009,367 161,009,367
Total Taxable Value 1,000,601,869 1,024,802,551 1,024,802,551 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

2018 ISD Summary Worksheet

139-905/Chisum 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
1,033,939,858 1,024,802,551 1,033,939,858 1,024,802,551


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
9,137,307 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

Value Taxable For I&S Purposes

T7 T8 T9 T10
1,033,939,858 1,024,802,551 1,033,939,858 1,024,802,551

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 taxable value to be invalid, and state value was certified because your local value

did not exceed the state value and:

1) was invalid in one or more of the previous two years or

2) is less than 90% of the lower end of the margin of error range or

3) The appraisal district that appraises property for the school district was not in compliance with the scoring requirement of the Comptroller's most recent review of the appraisal district conducted under section 5.102, Tax Code (MAP Review)