taxes Property Tax Assistance

2018 ISD Summary Worksheet

059-Deaf Smith

185-903/Friona ISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. SINGLE-FAMILY RESIDENCES	11,300	N/A	11,300	11,300
B. MULTIFAMILY RESIDENCES	0	N/A	0	0
C1. VACANT LOTS	0	N/A	0	0
C2. COLONIA LOTS	0	N/A	0	0
D1. QUALIFIED AG LAND	1,440,700	N/A	1,440,700	1,440,700
D2. REAL PROP:FARM & RANCH	74,200	N/A	74,200	74,200
E. REAL PROP NONQUAL ACREAGE	412,300	N/A	412,300	412,300
F1. COMMERCIAL REAL	0	N/A	0	0
F2. INDUSTRIAL REAL	0	N/A	0	0
G. OIL,GAS,MINERALS	0	N/A	0	0
J. UTILITIES	56,200	N/A	56,200	56,200
L1. COMMERCIAL PERSONAL	26,700	N/A	26,700	26,700
L2. INDUSTRIAL PERSONAL	0	N/A	0	0
M. MOBILE HOMES	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	2,021,400	0	2,021,400	2,021,400
Less Total Deductions	79,262	0	79,262	79,262
Total Taxable Value	1,942,138	0	1,942,138	1,942,138

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
1,962,138	1,942,138	1,962,138	1,942,138

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
20,000	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
1,962,138	1,942,138	1,962,138	1,942,138

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

185-Parmer

185-903/Friona ISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. SINGLE-FAMILY RESIDENCES	85,207,988	0.9576	88,980,773	85,207,988
B. MULTIFAMILY RESIDENCES	1,768,256	N/A	1,768,256	1,768,256
C1. VACANT LOTS	55,771	N/A	55,771	55,771
C2. COLONIA LOTS	0	N/A	0	0
D1. QUALIFIED AG LAND	30,160,956	1.5065	20,019,897	30,160,956
D2. REAL PROP:FARM & RANCH	5,219,426	N/A	5,219,426	5,219,426
E. REAL PROP NONQUAL ACREAGE	35,278,999	0.9820	35,925,661	35,278,999
F1. COMMERCIAL REAL	15,516,114	N/A	15,516,114	15,516,114
F2. INDUSTRIAL REAL	255,177,747	N/A	255,177,747	255,177,747
G. OIL,GAS,MINERALS	0	N/A	0	0
J. UTILITIES	36,077,947	0.9538	37,825,484	36,077,947
L1. COMMERCIAL PERSONAL	15,042,837	0.9936	15,139,731	15,042,837
L2. INDUSTRIAL PERSONAL	127,645,898	N/A	127,645,898	127,645,898
M. MOBILE HOMES	438,597	N/A	438,597	438,597
N. INTANGIBLE PERSONAL PROP	0	N/A	0	0
O. RESIDENTIAL INVENTORY	0	N/A	0	0
S. SPECIAL INVENTORY	1,289,208	N/A	1,289,208	1,289,208
Subtotal	608,879,744	0	605,002,563	608,879,744
Less Total Deductions	223,864,540	0	225,680,764	223,864,540
Total Taxable Value	385,015,204	0	379,321,799	385,015,204

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
393,078,216	385,015,204	393,078,216	385,015,204

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
8,063,012	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
570,263,096	562,200,084	570,263,096	562,200,084

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

185-903-02/Friona ISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. SINGLE-FAMILY RESIDENCES	85,219,288	0.9576	88,992,073	85,219,288
B. MULTIFAMILY RESIDENCES	1,768,256	N/A	1,768,256	1,768,256
C1. VACANT LOTS	55,771	N/A	55,771	55,771
C2. COLONIA LOTS	0	N/A	0	0
D1. QUALIFIED AG LAND	31,601,656	1.4725	21,460,597	31,601,656
D2. REAL PROP:FARM & RANCH	5,293,626	N/A	5,293,626	5,293,626
E. REAL PROP NONQUAL ACREAGE	35,691,299	0.9822	36,337,961	35,691,299
F1. COMMERCIAL REAL	15,516,114	N/A	15,516,114	15,516,114
F2. INDUSTRIAL REAL	255,177,747	N/A	255,177,747	255,177,747
G. OIL,GAS,MINERALS	0	N/A	0	0
J. UTILITIES	36,134,147	0.9539	37,881,684	36,134,147
L1. COMMERCIAL PERSONAL	15,069,537	0.9936	15,166,431	15,069,537
L2. INDUSTRIAL PERSONAL	127,645,898	N/A	127,645,898	127,645,898
M. MOBILE HOMES	438,597	N/A	438,597	438,597
N. INTANGIBLE PERSONAL PROP	0	N/A	0	0
O. RESIDENTIAL INVENTORY	0	N/A	0	0
S. SPECIAL INVENTORY	1,289,208	N/A	1,289,208	1,289,208
Subtotal	610,901,144		607,023,963	610,901,144
Less Total Deductions	223,943,802		225,760,026	223,943,802
Total Taxable Value	386,957,342		381,263,937	386,957,342

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
395,040,354	386,957,342	395,040,354	386,957,342

Loss To the Additional $10,000 Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption
8,083,012	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
572,225,234	564,142,222	572,225,234	564,142,222

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