taxes Property Tax Assistance

2022 ISD Summary Worksheet

059-Deaf Smith/Deaf Smith County

185-903/Friona ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 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	1,587,280	N/A	1,587,280	1,587,280
D2 - FARM & RANCH IMP	97,570	N/A	97,570	97,570
E - NON-AG LAND AND IMPROVEMENTS	599,310	N/A	599,310	599,310
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	70,140	N/A	70,140	70,140
L1 - COMMERCIAL PERSONAL	39,220	N/A	39,220	39,220
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	2,393,520	0	2,393,520	2,393,520
Less Total Deductions	128,270	0	128,270	128,270
Total Taxable Value	2,265,250	0	2,265,250	2,265,250

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
2,295,250	2,265,250	2,295,250	2,265,250	2,315,250

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
30,000	0	20,000

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
2,295,250	2,265,250	2,295,250	2,265,250	2,315,250

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

185-Parmer/Parmer County

185-903/Friona ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	90,578,078	0.8538	106,088,168	90,578,078
B - MULTIFAMILY	2,363,020	N/A	2,363,020	2,363,020
C1 - VACANT LOTS	536,827	N/A	536,827	536,827
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	32,408,498	1.0204	31,759,978	32,408,498
D2 - FARM & RANCH IMP	5,450,732	N/A	5,450,732	5,450,732
E - NON-AG LAND AND IMPROVEMENTS	39,366,931	0.8919	44,138,279	39,366,931
F1 - COMMERCIAL REAL	17,440,015	0.9391	18,570,988	17,440,015
F2 - INDUSTRIAL REAL	215,995,748	N/A	215,995,748	215,995,748
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	53,312,774	0.9572	55,696,588	53,312,774
L1 - COMMERCIAL PERSONAL	17,743,310	1.0055	17,646,256	17,743,310
L2 - INDUSTRIAL PERSONAL	201,913,328	N/A	201,913,328	201,913,328
M1 - MOBILE HOMES	407,293	N/A	407,293	407,293
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	2,284,215	N/A	2,284,215	2,284,215
Subtotal	679,800,769	0	702,851,420	679,800,769
Less Total Deductions	149,622,926	0	156,629,110	149,622,926
Total Taxable Value	530,177,843	0	546,222,310	530,177,843

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
540,067,287	530,177,843	540,067,287	530,177,843	548,587,287

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
9,889,444	0	8,520,000

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
641,737,397	631,847,953	641,737,397	631,847,953	650,257,397

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

185-903-02/Friona ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	90,578,078	0.8538	106,088,168	90,578,078
B - MULTIFAMILY	2,363,020	N/A	2,363,020	2,363,020
C1 - VACANT LOTS	536,827	N/A	536,827	536,827
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	33,995,778	1.0194	33,347,258	33,995,778
D2 - FARM & RANCH IMP	5,548,302	N/A	5,548,302	5,548,302
E - NON-AG LAND AND IMPROVEMENTS	39,966,241	0.8933	44,737,589	39,966,241
F1 - COMMERCIAL REAL	17,440,015	0.9391	18,570,988	17,440,015
F2 - INDUSTRIAL REAL	215,995,748	N/A	215,995,748	215,995,748
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	53,382,914	0.9573	55,766,728	53,382,914
L1 - COMMERCIAL PERSONAL	17,782,530	1.0055	17,685,476	17,782,530
L2 - INDUSTRIAL PERSONAL	201,913,328	N/A	201,913,328	201,913,328
M1 - MOBILE HOMES	407,293	N/A	407,293	407,293
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	2,284,215	N/A	2,284,215	2,284,215
Subtotal	682,194,289		705,244,940	682,194,289
Less Total Deductions	149,751,196		156,757,380	149,751,196
Total Taxable Value	532,443,093		548,487,560	532,443,093

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
542,362,537	532,443,093	542,362,537	532,443,093	550,902,537

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
9,919,444	0	8,540,000

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
644,032,647	634,113,203	644,032,647	634,113,203	652,572,647

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