taxes Property Tax Assistance

2023 ISD Summary Worksheet

Cooper ISD (all splits)   Delta County   Hunt County  

060-Delta/Delta County

060-902/Cooper ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 173,196,725 1.0011 173,006,418 173,196,725
B - MULTIFAMILY 2,297,570 N/A 2,297,570 2,297,570
C1 - VACANT LOTS 12,781,970 N/A 12,781,970 12,781,970
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,710,980 1.1025 18,786,200 20,710,980
D2 - FARM & RANCH IMP 17,156,745 N/A 17,156,745 17,156,745
E - NON-AG LAND AND IMPROVEMENTS 197,730,405 1.0679 185,158,166 197,730,405
F1 - COMMERCIAL REAL 13,337,710 N/A 13,337,710 13,337,710
F2 - INDUSTRIAL REAL 90,577,020 N/A 90,577,020 90,577,020
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 65,276,900 0.9833 66,385,538 65,276,900
L1 - COMMERCIAL PERSONAL 3,631,780 N/A 3,631,780 3,631,780
L2 - INDUSTRIAL PERSONAL 16,461,400 N/A 16,461,400 16,461,400
M1 - MOBILE HOMES 2,572,280 N/A 2,572,280 2,572,280
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 56,080 N/A 56,080 56,080
Subtotal 615,787,565 0 602,208,877 615,787,565
Less Total Deductions 185,712,277 0 185,567,537 185,712,277
Total Taxable Value 430,075,288 0 416,641,340 430,075,288

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

Measure Value Description
T1 480,666,007 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 430,075,288 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 480,666,007 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 430,075,288 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 501,081,007 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 514,691,007 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 439,390,166 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 480,666,007 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 430,075,288 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 480,666,007 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 430,075,288 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 501,081,007 T13 plus the loss to the chapter 313 agreement
T16 514,691,007 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 439,390,166 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 50,590,719 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,415,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,610,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED


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116-Hunt/Hunt County

060-902/Cooper ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 30,000 N/A 30,000 30,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 276,760 N/A 276,760 276,760
D2 - FARM & RANCH IMP 47,320 N/A 47,320 47,320
E - NON-AG LAND AND IMPROVEMENTS 4,935,590 N/A 4,935,590 4,935,590
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 827,590 N/A 827,590 827,590
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 161,000 N/A 161,000 161,000
M1 - MOBILE HOMES 83,040 N/A 83,040 83,040
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 6,361,300 0 6,361,300 6,361,300
Less Total Deductions 2,011,337 0 2,011,337 2,011,337
Total Taxable Value 4,349,963 0 4,349,963 4,349,963

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

Measure Value Description
T1 4,971,546 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,349,963 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 4,971,546 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,349,963 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,181,546 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 5,321,546 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 4,480,317 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 4,971,546 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,349,963 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 4,971,546 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,349,963 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,181,546 T13 plus the loss to the chapter 313 agreement
T16 5,321,546 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 4,480,317 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 621,583 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 210,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 140,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED


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060-902-02/Cooper ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 173,196,725 1.0011 173,006,418 173,196,725
B - MULTIFAMILY 2,297,570 N/A 2,297,570 2,297,570
C1 - VACANT LOTS 12,811,970 N/A 12,811,970 12,811,970
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,987,740 1.1010 19,062,960 20,987,740
D2 - FARM & RANCH IMP 17,204,065 N/A 17,204,065 17,204,065
E - NON-AG LAND AND IMPROVEMENTS 202,665,995 1.0661 190,093,756 202,665,995
F1 - COMMERCIAL REAL 13,337,710 N/A 13,337,710 13,337,710
F2 - INDUSTRIAL REAL 90,577,020 N/A 90,577,020 90,577,020
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 66,104,490 0.9835 67,213,128 66,104,490
L1 - COMMERCIAL PERSONAL 3,631,780 N/A 3,631,780 3,631,780
L2 - INDUSTRIAL PERSONAL 16,622,400 N/A 16,622,400 16,622,400
M1 - MOBILE HOMES 2,655,320 N/A 2,655,320 2,655,320
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 56,080 N/A 56,080 56,080
Subtotal 622,148,865 608,570,177 622,148,865
Less Total Deductions 187,723,614 187,578,874 187,723,614
Total Taxable Value 434,425,251 420,991,303 434,425,251

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

Measure Value Description
T1 485,637,553 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 434,425,251 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 485,637,553 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 434,425,251 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 506,262,553 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 520,012,553 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 443,870,483 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 485,637,553 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 434,425,251 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 485,637,553 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 434,425,251 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 506,262,553 T13 plus the loss to the chapter 313 agreement
T16 520,012,553 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 443,870,483 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 51,212,302 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,625,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,750,000 Loss to Second Previous Homestead Increase

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