taxes Property Tax Assistance

2023 ISD Summary Worksheet

033-Carson/Carson County

033-902/Panhandle ISD

Category	Local Tax Roll Value	2023 WTD Mean Ratio	2023 PTAD Value Estimate	2023 Value Assigned
A - SINGLE-FAMILY	132,868,382	N/A	132,868,382	132,868,382
B - MULTIFAMILY	1,833,740	N/A	1,833,740	1,833,740
C1 - VACANT LOTS	680,860	N/A	680,860	680,860
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	48,086,639	N/A	48,086,639	48,086,639
D2 - FARM & RANCH IMP	6,613,520	N/A	6,613,520	6,613,520
E - NON-AG LAND AND IMPROVEMENTS	57,110,790	N/A	57,110,790	57,110,790
F1 - COMMERCIAL REAL	14,799,331	N/A	14,799,331	14,799,331
F2 - INDUSTRIAL REAL	279,006,890	N/A	279,006,890	279,006,890
G - ALL MINERALS	38,723,645	N/A	38,723,645	38,723,645
J - ALL UTILITIES	174,674,820	N/A	174,674,820	174,674,820
L1 - COMMERCIAL PERSONAL	9,308,540	N/A	9,308,540	9,308,540
L2 - INDUSTRIAL PERSONAL	28,127,030	N/A	28,127,030	28,127,030
M1 - MOBILE HOMES	2,505,160	N/A	2,505,160	2,505,160
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	794,339,347	0	794,339,347	794,339,347
Less Total Deductions	229,465,728	0	229,465,728	229,465,728
Total Taxable Value	564,873,619	0	564,873,619	564,873,619

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	609,557,391	School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2	564,873,619	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	598,467,516	T1 minus 50% of the loss to the local optional percentage homestead exemption
T4	553,783,744	T2 minus 50% of the loss to the local optional percentage homestead exemption
T13	623,672,391	T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15	633,082,391	T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17	574,083,375	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	734,839,601	School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8	690,155,829	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	723,749,726	T7 minus 50% of the loss to the local optional percentage homestead exemption
T10	679,065,954	T8 minus 50% of the loss to the local optional percentage homestead exemption
T14	748,954,601	T13 plus the loss to the chapter 313 agreement
T16	758,364,601	T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18	699,365,585	T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure	Value	Description
LOSS_INCR_HMSTD	44,683,772	Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD	11,089,875	50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD	14,115,000	Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD	9,410,000	Loss to Second Previous Homestead Increase

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

033-902-02/Panhandle ISD

Category	Local Tax Roll Value	2023 WTD Mean Ratio	2023 PTAD Value Estimate	2023 Value Assigned
A - SINGLE-FAMILY	132,868,382	N/A	132,868,382	132,868,382
B - MULTIFAMILY	1,833,740	N/A	1,833,740	1,833,740
C1 - VACANT LOTS	680,860	N/A	680,860	680,860
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	48,086,639	N/A	48,086,639	48,086,639
D2 - FARM & RANCH IMP	6,613,520	N/A	6,613,520	6,613,520
E - NON-AG LAND AND IMPROVEMENTS	57,110,790	N/A	57,110,790	57,110,790
F1 - COMMERCIAL REAL	14,799,331	N/A	14,799,331	14,799,331
F2 - INDUSTRIAL REAL	279,006,890	N/A	279,006,890	279,006,890
G - ALL MINERALS	38,723,645	N/A	38,723,645	38,723,645
J - ALL UTILITIES	174,674,820	N/A	174,674,820	174,674,820
L1 - COMMERCIAL PERSONAL	9,308,540	N/A	9,308,540	9,308,540
L2 - INDUSTRIAL PERSONAL	28,127,030	N/A	28,127,030	28,127,030
M1 - MOBILE HOMES	2,505,160	N/A	2,505,160	2,505,160
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	794,339,347		794,339,347	794,339,347
Less Total Deductions	229,465,728		229,465,728	229,465,728
Total Taxable Value	564,873,619		564,873,619	564,873,619

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	609,557,391	School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2	564,873,619	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	598,467,516	T1 minus 50% of the loss to the local optional percentage homestead exemption
T4	553,783,744	T2 minus 50% of the loss to the local optional percentage homestead exemption
T13	623,672,391	T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15	633,082,391	T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17	574,083,375	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	734,839,601	School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8	690,155,829	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	723,749,726	T7 minus 50% of the loss to the local optional percentage homestead exemption
T10	679,065,954	T8 minus 50% of the loss to the local optional percentage homestead exemption
T14	748,954,601	T13 plus the loss to the chapter 313 agreement
T16	758,364,601	T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18	699,365,585	T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure	Value	Description
LOSS_INCR_HMSTD	44,683,772	Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD	11,089,875	50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD	14,115,000	Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD	9,410,000	Loss to Second Previous Homestead Increase