taxes Property Tax Assistance

2022 ISD Summary Worksheet

106-Hemphill/Hemphill County

106-901/Canadian ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	98,086,760	0.9505	103,194,908	98,086,760
B - MULTIFAMILY	1,537,660	N/A	1,537,660	1,537,660
C1 - VACANT LOTS	7,300,684	N/A	7,300,684	7,300,684
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	18,601,499	0.8795	21,150,860	18,601,499
D2 - FARM & RANCH IMP	428,910	N/A	428,910	428,910
E - NON-AG LAND AND IMPROVEMENTS	43,499,020	0.8511	51,109,176	43,499,020
F1 - COMMERCIAL REAL	26,138,600	N/A	26,138,600	26,138,600
F2 - INDUSTRIAL REAL	68,617,640	N/A	68,617,640	68,617,640
G - ALL MINERALS	578,461,690	1.0219	566,064,869	578,461,690
J - ALL UTILITIES	241,005,970	0.9584	251,466,997	241,005,970
L1 - COMMERCIAL PERSONAL	11,675,680	N/A	11,675,680	11,675,680
L2 - INDUSTRIAL PERSONAL	30,754,700	N/A	30,754,700	30,754,700
M1 - MOBILE HOMES	3,132,850	N/A	3,132,850	3,132,850
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	1,129,241,663	0	1,142,573,534	1,129,241,663
Less Total Deductions	40,871,426	0	42,369,142	40,871,426
Total Taxable Value	1,088,370,237	0	1,100,204,392	1,088,370,237

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
1,098,341,757	1,088,370,237	1,088,958,822	1,078,987,302	1,106,651,757

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
9,971,520	9,382,935	8,310,000

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
1,098,341,757	1,088,370,237	1,088,958,822	1,078,987,302	1,106,651,757

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

148-Lipscomb/Lipscomb County

106-901/Canadian ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	7,195,190	0.6294	11,431,824	7,195,190
B - MULTIFAMILY	37,940	N/A	37,940	37,940
C1 - VACANT LOTS	174,095	N/A	174,095	174,095
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	6,917,002	1.3073	5,291,222	6,917,002
D2 - FARM & RANCH IMP	1,150,340	N/A	1,150,340	1,150,340
E - NON-AG LAND AND IMPROVEMENTS	4,428,190	N/A	4,428,190	4,428,190
F1 - COMMERCIAL REAL	1,341,960	N/A	1,341,960	1,341,960
F2 - INDUSTRIAL REAL	80,590	N/A	80,590	80,590
G - ALL MINERALS	110,617,482	N/A	110,617,482	110,617,482
J - ALL UTILITIES	55,295,040	0.9553	57,882,382	55,295,040
L1 - COMMERCIAL PERSONAL	419,061	N/A	419,061	419,061
L2 - INDUSTRIAL PERSONAL	2,058,350	N/A	2,058,350	2,058,350
M1 - MOBILE HOMES	226,970	N/A	226,970	226,970
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	189,942,210	0	195,140,406	189,942,210
Less Total Deductions	5,179,461	0	7,242,425	5,179,461
Total Taxable Value	184,762,749	0	187,897,981	184,762,749

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
185,132,677	184,762,749	184,390,913	184,020,985	186,642,677

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
369,928	741,764	1,510,000

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
185,132,677	184,762,749	184,390,913	184,020,985	186,642,677

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 ONE OF THE GRACE PERIOD

106-901-02/Canadian ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	105,281,950	0.9185	114,626,732	105,281,950
B - MULTIFAMILY	1,575,600	N/A	1,575,600	1,575,600
C1 - VACANT LOTS	7,474,779	N/A	7,474,779	7,474,779
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	25,518,501	0.9651	26,442,082	25,518,501
D2 - FARM & RANCH IMP	1,579,250	N/A	1,579,250	1,579,250
E - NON-AG LAND AND IMPROVEMENTS	47,927,210	0.8630	55,537,366	47,927,210
F1 - COMMERCIAL REAL	27,480,560	N/A	27,480,560	27,480,560
F2 - INDUSTRIAL REAL	68,698,230	N/A	68,698,230	68,698,230
G - ALL MINERALS	689,079,172	1.0183	676,682,351	689,079,172
J - ALL UTILITIES	296,301,010	0.9578	309,349,379	296,301,010
L1 - COMMERCIAL PERSONAL	12,094,741	N/A	12,094,741	12,094,741
L2 - INDUSTRIAL PERSONAL	32,813,050	N/A	32,813,050	32,813,050
M1 - MOBILE HOMES	3,359,820	N/A	3,359,820	3,359,820
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	1,319,183,873		1,337,713,940	1,319,183,873
Less Total Deductions	46,050,887		49,611,567	46,050,887
Total Taxable Value	1,273,132,986		1,288,102,373	1,273,132,986

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
1,283,474,434	1,273,132,986	1,273,349,735	1,263,008,287	1,293,294,434

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
10,341,448	10,124,699	9,820,000

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
1,283,474,434	1,273,132,986	1,273,349,735	1,263,008,287	1,293,294,434

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