taxes Property Tax Assistance

2020 ISD Summary Worksheet

059-Deaf Smith

185-903/Friona ISD

Category	Local Tax Roll Value	2020 WTD Mean Ratio	2020 PTAD Value Estimate	2020 Value Assigned
A - SINGLE-FAMILY	0	N/A	0	0
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	0	N/A	0	0
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,523,281	N/A	1,523,281	1,523,281
D2 - FARM & RANCH IMP	93,649	N/A	93,649	93,649
E - NON-AG LAND AND IMPROVEMENTS	523,360	N/A	523,360	523,360
F1 - COMMERCIAL REAL	0	N/A	0	0
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	64,590	N/A	64,590	64,590
L1 - COMMERCIAL PERSONAL	29,670	N/A	29,670	29,670
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	0	N/A	0	0
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	2,234,550	0	2,234,550	2,234,550
Less Total Deductions	82,709	0	82,709	82,709
Total Taxable Value	2,151,841	0	2,151,841	2,151,841

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
2,151,841	2,151,841	2,151,841	2,151,841

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
0	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
2,151,841	2,151,841	2,151,841	2,151,841

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	2020 WTD Mean Ratio	2020 PTAD Value Estimate	2020 Value Assigned
A - SINGLE-FAMILY	88,328,342	1.0234	86,308,718	88,328,342
B - MULTIFAMILY	1,717,893	N/A	1,717,893	1,717,893
C1 - VACANT LOTS	523,554	N/A	523,554	523,554
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	32,808,642	1.1428	28,707,967	32,808,642
D2 - FARM & RANCH IMP	4,892,086	N/A	4,892,086	4,892,086
E - NON-AG LAND AND IMPROVEMENTS	36,195,069	0.9341	38,748,602	36,195,069
F1 - COMMERCIAL REAL	15,821,174	N/A	15,821,174	15,821,174
F2 - INDUSTRIAL REAL	70,441,275	N/A	70,441,275	70,441,275
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	205,620,572	0.7792	263,886,771	205,620,572
L1 - COMMERCIAL PERSONAL	19,382,400	1.0132	19,129,886	19,382,400
L2 - INDUSTRIAL PERSONAL	149,208,078	N/A	149,208,078	149,208,078
M1 - MOBILE HOMES	430,081	N/A	430,081	430,081
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	1,058,238	N/A	1,058,238	1,058,238
Subtotal	626,427,404	0	680,874,323	626,427,404
Less Total Deductions	182,372,050	0	181,465,819	182,372,050
Total Taxable Value	444,055,354	0	499,408,504	444,055,354

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
451,907,984	444,055,354	451,907,984	444,055,354

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
7,852,630	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
591,747,374	583,894,744	591,747,374	583,894,744

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	2020 WTD Mean Ratio	2020 PTAD Value Estimate	2020 Value Assigned
A - SINGLE-FAMILY	88,328,342	1.0234	86,308,718	88,328,342
B - MULTIFAMILY	1,717,893	N/A	1,717,893	1,717,893
C1 - VACANT LOTS	523,554	N/A	523,554	523,554
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	34,331,923	1.1356	30,231,248	34,331,923
D2 - FARM & RANCH IMP	4,985,735	N/A	4,985,735	4,985,735
E - NON-AG LAND AND IMPROVEMENTS	36,718,429	0.9350	39,271,962	36,718,429
F1 - COMMERCIAL REAL	15,821,174	N/A	15,821,174	15,821,174
F2 - INDUSTRIAL REAL	70,441,275	N/A	70,441,275	70,441,275
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	205,685,162	0.7793	263,951,361	205,685,162
L1 - COMMERCIAL PERSONAL	19,412,070	1.0132	19,159,556	19,412,070
L2 - INDUSTRIAL PERSONAL	149,208,078	N/A	149,208,078	149,208,078
M1 - MOBILE HOMES	430,081	N/A	430,081	430,081
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	1,058,238	N/A	1,058,238	1,058,238
Subtotal	628,661,954		683,108,873	628,661,954
Less Total Deductions	182,454,759		181,548,528	182,454,759
Total Taxable Value	446,207,195		501,560,345	446,207,195

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
454,059,825	446,207,195	454,059,825	446,207,195

Loss To the Additional $10,000 Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption
7,852,630	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
593,899,215	586,046,585	593,899,215	586,046,585

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