taxes Property Tax Assistance

2023 ISD Summary Worksheet

Canadian ISD (all splits)   Hemphill County   Lipscomb County  

106-Hemphill/Hemphill County

106-901/Canadian ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 99,340,600 N/A 99,340,600 99,340,600
B - MULTIFAMILY 1,561,630 N/A 1,561,630 1,561,630
C1 - VACANT LOTS 4,405,014 N/A 4,405,014 4,405,014
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,556,572 N/A 18,556,572 18,556,572
D2 - FARM & RANCH IMP 450,210 N/A 450,210 450,210
E - NON-AG LAND AND IMPROVEMENTS 45,600,950 N/A 45,600,950 45,600,950
F1 - COMMERCIAL REAL 27,943,370 N/A 27,943,370 27,943,370
F2 - INDUSTRIAL REAL 65,924,600 N/A 65,924,600 65,924,600
G - ALL MINERALS 663,438,690 N/A 663,438,690 663,438,690
J - ALL UTILITIES 278,717,000 N/A 278,717,000 278,717,000
L1 - COMMERCIAL PERSONAL 11,804,410 N/A 11,804,410 11,804,410
L2 - INDUSTRIAL PERSONAL 23,356,370 N/A 23,356,370 23,356,370
M1 - MOBILE HOMES 3,014,800 N/A 3,014,800 3,014,800
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 1,244,114,216 0 1,244,114,216 1,244,114,216
Less Total Deductions 74,191,966 0 74,191,966 74,191,966
Total Taxable Value 1,169,922,250 0 1,169,922,250 1,169,922,250

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

Measure Value Description
T1 1,201,796,060 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,169,922,250 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 1,195,005,055 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,163,131,245 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,214,081,060 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,222,271,060 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,175,081,632 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 1,202,992,721 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,171,118,911 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 1,196,201,716 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,164,327,906 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,215,277,721 T13 plus the loss to the chapter 313 agreement
T16 1,223,467,721 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,176,278,293 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 31,873,810 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 6,791,005 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 12,285,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,190,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED


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148-Lipscomb/Lipscomb County

106-901/Canadian ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 8,769,088 N/A 8,769,088 8,769,088
B - MULTIFAMILY 114,870 N/A 114,870 114,870
C1 - VACANT LOTS 177,025 N/A 177,025 177,025
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,398,792 1.4463 4,424,211 6,398,792
D2 - FARM & RANCH IMP 1,174,840 N/A 1,174,840 1,174,840
E - NON-AG LAND AND IMPROVEMENTS 4,394,230 N/A 4,394,230 4,394,230
F1 - COMMERCIAL REAL 1,404,540 N/A 1,404,540 1,404,540
F2 - INDUSTRIAL REAL 80,590 N/A 80,590 80,590
G - ALL MINERALS 148,361,764 1.0051 147,608,958 148,361,764
J - ALL UTILITIES 58,942,240 0.9787 60,225,033 58,942,240
L1 - COMMERCIAL PERSONAL 546,083 N/A 546,083 546,083
L2 - INDUSTRIAL PERSONAL 1,765,120 N/A 1,765,120 1,765,120
M1 - MOBILE HOMES 234,620 N/A 234,620 234,620
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 232,363,802 0 230,919,208 232,363,802
Less Total Deductions 7,195,139 0 7,195,139 7,195,139
Total Taxable Value 225,168,663 0 223,724,069 225,168,663

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 225,168,663 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 225,168,663 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 224,359,662 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 224,359,662 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 227,258,172 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 228,828,172 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 225,217,081 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 225,168,663 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 225,168,663 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 224,359,662 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 224,359,662 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 227,258,172 T13 plus the loss to the chapter 313 agreement
T16 228,828,172 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 225,217,081 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 809,001 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,089,509 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,570,000 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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106-901-02/Canadian ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 108,109,688 N/A 108,109,688 108,109,688
B - MULTIFAMILY 1,676,500 N/A 1,676,500 1,676,500
C1 - VACANT LOTS 4,582,039 N/A 4,582,039 4,582,039
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,955,364 1.0859 22,980,783 24,955,364
D2 - FARM & RANCH IMP 1,625,050 N/A 1,625,050 1,625,050
E - NON-AG LAND AND IMPROVEMENTS 49,995,180 N/A 49,995,180 49,995,180
F1 - COMMERCIAL REAL 29,347,910 N/A 29,347,910 29,347,910
F2 - INDUSTRIAL REAL 66,005,190 N/A 66,005,190 66,005,190
G - ALL MINERALS 811,800,454 1.0009 811,047,648 811,800,454
J - ALL UTILITIES 337,659,240 0.9962 338,942,033 337,659,240
L1 - COMMERCIAL PERSONAL 12,350,493 N/A 12,350,493 12,350,493
L2 - INDUSTRIAL PERSONAL 25,121,490 N/A 25,121,490 25,121,490
M1 - MOBILE HOMES 3,249,420 N/A 3,249,420 3,249,420
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 1,476,478,018 1,475,033,424 1,476,478,018
Less Total Deductions 81,387,105 81,387,105 81,387,105
Total Taxable Value 1,395,090,913 1,393,646,319 1,395,090,913

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 1,426,964,723 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,395,090,913 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 1,419,364,717 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,387,490,907 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,441,339,232 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,451,099,232 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,400,298,713 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 1,428,161,384 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,396,287,574 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 1,420,561,378 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,388,687,568 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,442,535,893 T13 plus the loss to the chapter 313 agreement
T16 1,452,295,893 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,401,495,374 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 31,873,810 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 7,600,006 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 14,374,509 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 9,760,000 Loss to Second Previous Homestead Increase

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