taxes Property Tax Assistance

2022 ISD Summary Worksheet

035-Castro/Castro County

185-904/Lazbuddie 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	1,023,790	N/A	1,023,790	1,023,790
D2 - FARM & RANCH IMP	401,130	N/A	401,130	401,130
E - NON-AG LAND AND IMPROVEMENTS	358,330	N/A	358,330	358,330
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	175,240	N/A	175,240	175,240
L1 - COMMERCIAL PERSONAL	0	N/A	0	0
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	1,958,490	0	1,958,490	1,958,490
Less Total Deductions	0	0	0	0
Total Taxable Value	1,958,490	0	1,958,490	1,958,490

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
1,958,490	1,958,490	1,958,490	1,958,490	1,958,490

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
0	0	0

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
1,958,490	1,958,490	1,958,490	1,958,490	1,958,490

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

185-904/Lazbuddie ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	321,496	N/A	321,496	321,496
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	13,632	N/A	13,632	13,632
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	13,999,522	1.0593	13,215,510	13,999,522
D2 - FARM & RANCH IMP	4,049,949	N/A	4,049,949	4,049,949
E - NON-AG LAND AND IMPROVEMENTS	30,708,452	1.0510	29,218,318	30,708,452
F1 - COMMERCIAL REAL	527,242	N/A	527,242	527,242
F2 - INDUSTRIAL REAL	9,429,571	N/A	9,429,571	9,429,571
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	6,579,840	0.9446	6,965,742	6,579,840
L1 - COMMERCIAL PERSONAL	386,258	N/A	386,258	386,258
L2 - INDUSTRIAL PERSONAL	3,430,534	N/A	3,430,534	3,430,534
M1 - MOBILE HOMES	8,036	N/A	8,036	8,036
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	69,454,532	0	67,566,288	69,454,532
Less Total Deductions	8,989,934	0	8,989,934	8,989,934
Total Taxable Value	60,464,598	0	58,576,354	60,464,598

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
61,869,188	60,464,598	61,869,188	60,464,598	63,009,188

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
1,404,590	0	1,140,000

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
61,869,188	60,464,598	61,869,188	60,464,598	63,009,188

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

185-904-02/Lazbuddie ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	321,496	N/A	321,496	321,496
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	13,632	N/A	13,632	13,632
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	15,023,312	1.0551	14,239,300	15,023,312
D2 - FARM & RANCH IMP	4,451,079	N/A	4,451,079	4,451,079
E - NON-AG LAND AND IMPROVEMENTS	31,066,782	1.0504	29,576,648	31,066,782
F1 - COMMERCIAL REAL	527,242	N/A	527,242	527,242
F2 - INDUSTRIAL REAL	9,429,571	N/A	9,429,571	9,429,571
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	6,755,080	0.9460	7,140,982	6,755,080
L1 - COMMERCIAL PERSONAL	386,258	N/A	386,258	386,258
L2 - INDUSTRIAL PERSONAL	3,430,534	N/A	3,430,534	3,430,534
M1 - MOBILE HOMES	8,036	N/A	8,036	8,036
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	71,413,022		69,524,778	71,413,022
Less Total Deductions	8,989,934		8,989,934	8,989,934
Total Taxable Value	62,423,088		60,534,844	62,423,088

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
63,827,678	62,423,088	63,827,678	62,423,088	64,967,678

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
1,404,590	0	1,140,000

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
63,827,678	62,423,088	63,827,678	62,423,088	64,967,678

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