taxes Property Tax Assistance

2022 ISD Summary Worksheet

006-Armstrong/Armstrong County

006-902/Claude ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	72,824,610	0.9536	76,368,089	72,824,610
B - MULTIFAMILY	95,180	N/A	95,180	95,180
C1 - VACANT LOTS	1,271,370	N/A	1,271,370	1,271,370
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	24,907,370	0.6561	37,964,071	24,907,370
D2 - FARM & RANCH IMP	5,907,770	N/A	5,907,770	5,907,770
E - NON-AG LAND AND IMPROVEMENTS	38,862,620	0.9599	40,486,113	38,862,620
F1 - COMMERCIAL REAL	7,340,760	N/A	7,340,760	7,340,760
F2 - INDUSTRIAL REAL	37,047,000	N/A	37,047,000	37,047,000
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	83,068,230	0.9480	87,624,715	83,068,230
L1 - COMMERCIAL PERSONAL	2,283,610	N/A	2,283,610	2,283,610
L2 - INDUSTRIAL PERSONAL	7,703,200	N/A	7,703,200	7,703,200
M1 - MOBILE HOMES	580,870	N/A	580,870	580,870
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	281,892,590	0	304,672,748	281,892,590
Less Total Deductions	62,412,717	0	64,009,387	62,412,717
Total Taxable Value	219,479,873	0	240,663,361	219,479,873

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	T13
226,354,373	219,479,873	226,354,373	219,479,873	231,524,373

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
6,874,500	0	5,170,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
250,826,703	243,952,203	250,826,703	243,952,203	255,996,703

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD

006-902-02/Claude ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	72,824,610	0.9536	76,368,089	72,824,610
B - MULTIFAMILY	95,180	N/A	95,180	95,180
C1 - VACANT LOTS	1,271,370	N/A	1,271,370	1,271,370
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	24,907,370	0.6561	37,964,071	24,907,370
D2 - FARM & RANCH IMP	5,907,770	N/A	5,907,770	5,907,770
E - NON-AG LAND AND IMPROVEMENTS	38,862,620	0.9599	40,486,113	38,862,620
F1 - COMMERCIAL REAL	7,340,760	N/A	7,340,760	7,340,760
F2 - INDUSTRIAL REAL	37,047,000	N/A	37,047,000	37,047,000
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	83,068,230	0.9480	87,624,715	83,068,230
L1 - COMMERCIAL PERSONAL	2,283,610	N/A	2,283,610	2,283,610
L2 - INDUSTRIAL PERSONAL	7,703,200	N/A	7,703,200	7,703,200
M1 - MOBILE HOMES	580,870	N/A	580,870	580,870
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	281,892,590		304,672,748	281,892,590
Less Total Deductions	62,412,717		64,009,387	62,412,717
Total Taxable Value	219,479,873		240,663,361	219,479,873

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	T13
226,354,373	219,479,873	226,354,373	219,479,873	231,524,373

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
6,874,500	0	5,170,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
250,826,703	243,952,203	250,826,703	243,952,203	255,996,703

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement