taxes Property Tax Assistance

2022 ISD Summary Worksheet

049-Cooke/Cooke County

049-907/Lindsay ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	184,427,904	1.0498	175,679,086	184,427,904
B - MULTIFAMILY	674,005	N/A	674,005	674,005
C1 - VACANT LOTS	5,856,947	N/A	5,856,947	5,856,947
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	3,051,991	1.1609	2,629,019	3,051,991
D2 - FARM & RANCH IMP	2,196,736	N/A	2,196,736	2,196,736
E - NON-AG LAND AND IMPROVEMENTS	60,464,417	1.0674	56,646,447	60,464,417
F1 - COMMERCIAL REAL	26,717,276	0.9824	27,195,924	26,717,276
F2 - INDUSTRIAL REAL	30,746,668	N/A	30,746,668	30,746,668
G - ALL MINERALS	530,773	N/A	530,773	530,773
J - ALL UTILITIES	9,189,790	N/A	9,189,790	9,189,790
L1 - COMMERCIAL PERSONAL	13,291,855	1.0280	12,929,820	13,291,855
L2 - INDUSTRIAL PERSONAL	105,147,953	N/A	105,147,953	105,147,953
M1 - MOBILE HOMES	936,537	N/A	936,537	936,537
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,573,098	N/A	1,573,098	1,573,098
S - SPECIAL INVENTORY	5,883,695	N/A	5,883,695	5,883,695
Subtotal	450,689,645	0	437,816,498	450,689,645
Less Total Deductions	74,553,273	0	70,359,846	74,553,273
Total Taxable Value	376,136,372	0	367,456,652	376,136,372

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
385,062,445	376,136,372	385,062,445	376,136,372	391,222,445

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
8,926,073	0	6,160,000

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
385,062,445	376,136,372	385,062,445	376,136,372	391,222,445

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 TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

049-907-02/Lindsay ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	184,427,904	1.0498	175,679,086	184,427,904
B - MULTIFAMILY	674,005	N/A	674,005	674,005
C1 - VACANT LOTS	5,856,947	N/A	5,856,947	5,856,947
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	3,051,991	1.1609	2,629,019	3,051,991
D2 - FARM & RANCH IMP	2,196,736	N/A	2,196,736	2,196,736
E - NON-AG LAND AND IMPROVEMENTS	60,464,417	1.0674	56,646,447	60,464,417
F1 - COMMERCIAL REAL	26,717,276	0.9824	27,195,924	26,717,276
F2 - INDUSTRIAL REAL	30,746,668	N/A	30,746,668	30,746,668
G - ALL MINERALS	530,773	N/A	530,773	530,773
J - ALL UTILITIES	9,189,790	N/A	9,189,790	9,189,790
L1 - COMMERCIAL PERSONAL	13,291,855	1.0280	12,929,820	13,291,855
L2 - INDUSTRIAL PERSONAL	105,147,953	N/A	105,147,953	105,147,953
M1 - MOBILE HOMES	936,537	N/A	936,537	936,537
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,573,098	N/A	1,573,098	1,573,098
S - SPECIAL INVENTORY	5,883,695	N/A	5,883,695	5,883,695
Subtotal	450,689,645		437,816,498	450,689,645
Less Total Deductions	74,553,273		70,359,846	74,553,273
Total Taxable Value	376,136,372		367,456,652	376,136,372

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
385,062,445	376,136,372	385,062,445	376,136,372	391,222,445

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
8,926,073	0	6,160,000

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
385,062,445	376,136,372	385,062,445	376,136,372	391,222,445

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