taxes Property Tax Assistance

2023 ISD Summary Worksheet

Borden County ISD (all splits)   Borden County   Howard County  

017-Borden/Borden County

017-901/Borden County ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,949,830 N/A 1,949,830 1,949,830
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 279,022 N/A 279,022 279,022
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,512,724 0.6888 28,329,760 19,512,724
D2 - FARM & RANCH IMP 2,737,160 N/A 2,737,160 2,737,160
E - NON-AG LAND AND IMPROVEMENTS 6,198,200 N/A 6,198,200 6,198,200
F1 - COMMERCIAL REAL 260,310 N/A 260,310 260,310
F2 - INDUSTRIAL REAL 627,084,210 N/A 627,084,210 627,084,210
G - ALL MINERALS 498,228,920 0.9981 499,177,357 498,228,920
J - ALL UTILITIES 146,402,390 0.7963 183,853,309 146,402,390
L1 - COMMERCIAL PERSONAL 1,462,980 N/A 1,462,980 1,462,980
L2 - INDUSTRIAL PERSONAL 26,492,270 N/A 26,492,270 26,492,270
M1 - MOBILE HOMES 168,930 N/A 168,930 168,930
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 1,330,776,946 0 1,377,993,338 1,330,776,946
Less Total Deductions 466,445,140 0 466,445,140 466,445,140
Total Taxable Value 864,331,806 0 911,548,198 864,331,806

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 864,331,806 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 864,331,806 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 864,280,731 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 864,280,731 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 864,825,856 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 866,175,856 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 864,383,666 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 1,326,546,296 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,326,546,296 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 1,326,495,221 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,326,495,221 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,327,040,346 T13 plus the loss to the chapter 313 agreement
T16 1,328,390,346 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,326,598,156 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 51,075 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 494,050 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,350,000 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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114-Howard/Howard County

017-901/Borden County ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,342,141 N/A 1,342,141 1,342,141
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 113,250 N/A 113,250 113,250
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 684,480 0.9053 756,055 684,480
D2 - FARM & RANCH IMP 1,557 N/A 1,557 1,557
E - NON-AG LAND AND IMPROVEMENTS 1,790,123 N/A 1,790,123 1,790,123
F1 - COMMERCIAL REAL 957,346 N/A 957,346 957,346
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 148,254,642 0.9841 150,649,977 148,254,642
J - ALL UTILITIES 11,720,575 0.9661 12,131,845 11,720,575
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 13,060,620 N/A 13,060,620 13,060,620
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 177,924,734 0 180,802,914 177,924,734
Less Total Deductions 892,433 0 892,433 892,433
Total Taxable Value 177,032,301 0 179,910,481 177,032,301

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 177,365,997 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 177,032,301 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 177,303,885 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 176,970,189 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 177,455,997 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 177,515,997 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 177,032,301 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 177,365,997 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 177,032,301 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 177,303,885 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 176,970,189 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 177,455,997 T13 plus the loss to the chapter 313 agreement
T16 177,515,997 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 177,032,301 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 333,696 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 62,112 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 90,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 60,000 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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017-901-02/Borden County ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,291,971 N/A 3,291,971 3,291,971
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 392,272 N/A 392,272 392,272
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,197,204 0.6944 29,085,815 20,197,204
D2 - FARM & RANCH IMP 2,738,717 N/A 2,738,717 2,738,717
E - NON-AG LAND AND IMPROVEMENTS 7,988,323 N/A 7,988,323 7,988,323
F1 - COMMERCIAL REAL 1,217,656 N/A 1,217,656 1,217,656
F2 - INDUSTRIAL REAL 627,084,210 N/A 627,084,210 627,084,210
G - ALL MINERALS 646,483,562 0.9949 649,827,334 646,483,562
J - ALL UTILITIES 158,122,965 0.8068 195,985,154 158,122,965
L1 - COMMERCIAL PERSONAL 1,462,980 N/A 1,462,980 1,462,980
L2 - INDUSTRIAL PERSONAL 39,552,890 N/A 39,552,890 39,552,890
M1 - MOBILE HOMES 168,930 N/A 168,930 168,930
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 1,508,701,680 1,558,796,252 1,508,701,680
Less Total Deductions 467,337,573 467,337,573 467,337,573
Total Taxable Value 1,041,364,107 1,091,458,679 1,041,364,107

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 1,041,697,803 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,041,364,107 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 1,041,584,616 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,041,250,920 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,042,281,853 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,043,691,853 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,041,415,967 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 1,503,912,293 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,503,578,597 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 1,503,799,106 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,503,465,410 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,504,496,343 T13 plus the loss to the chapter 313 agreement
T16 1,505,906,343 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,503,630,457 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 333,696 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 113,187 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 584,050 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,410,000 Loss to Second Previous Homestead Increase

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