taxes Property Tax Assistance

2023 ISD Summary Worksheet

060-Delta/Delta County

139-905/Chisum ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 2,789,720 N/A 2,789,720 2,789,720
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 129,540 N/A 129,540 129,540
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,248,070 N/A 1,248,070 1,248,070
D2 - FARM & RANCH IMP 1,188,440 N/A 1,188,440 1,188,440
E - NON-AG LAND AND IMPROVEMENTS 5,684,290 N/A 5,684,290 5,684,290
F1 - COMMERCIAL REAL 525,380 N/A 525,380 525,380
F2 - INDUSTRIAL REAL 8,698,770 N/A 8,698,770 8,698,770
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 25,161,160 N/A 25,161,160 25,161,160
L1 - COMMERCIAL PERSONAL 25,000 N/A 25,000 25,000
L2 - INDUSTRIAL PERSONAL 1,663,580 N/A 1,663,580 1,663,580
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 47,113,950 0 47,113,950 47,113,950
Less Total Deductions 5,991,579 0 5,991,579 5,991,579
Total Taxable Value 41,122,371 0 41,122,371 41,122,371

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 42,296,193 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 41,122,371 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 42,296,193 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 41,122,371 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 42,686,193 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 42,946,193 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 41,150,350 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 42,296,193 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 41,122,371 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 42,296,193 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 41,122,371 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 42,686,193 T13 plus the loss to the chapter 313 agreement
T16 42,946,193 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 41,150,350 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,173,822 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 390,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 260,000 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

139-Lamar/Lamar County

139-905/Chisum ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 118,131,470 1.0188 115,951,580 118,131,470
B - MULTIFAMILY 2,798,480 N/A 2,798,480 2,798,480
C1 - VACANT LOTS 4,298,950 N/A 4,298,950 4,298,950
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,761,930 0.7982 22,253,094 17,761,930
D2 - FARM & RANCH IMP 5,864,820 N/A 5,864,820 5,864,820
E - NON-AG LAND AND IMPROVEMENTS 277,994,018 0.8096 343,372,058 277,994,018
F1 - COMMERCIAL REAL 27,493,060 N/A 27,493,060 27,493,060
F2 - INDUSTRIAL REAL 547,119,890 N/A 547,119,890 547,119,890
G - ALL MINERALS 2,860 N/A 2,860 2,860
J - ALL UTILITIES 163,121,220 1.2202 133,684,003 163,121,220
L1 - COMMERCIAL PERSONAL 18,687,610 N/A 18,687,610 18,687,610
L2 - INDUSTRIAL PERSONAL 408,393,780 N/A 408,393,780 408,393,780
M1 - MOBILE HOMES 3,359,610 N/A 3,359,610 3,359,610
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 7,450 N/A 7,450 7,450
S - SPECIAL INVENTORY 351,710 N/A 351,710 351,710
Subtotal 1,595,386,858 0 1,633,638,955 1,595,386,858
Less Total Deductions 340,453,647 0 337,911,042 340,453,647
Total Taxable Value 1,254,933,211 0 1,295,727,913 1,254,933,211

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 1,309,463,715 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,254,933,211 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 1,309,463,715 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,254,933,211 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,330,688,715 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,344,838,715 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,257,710,845 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 1,309,463,715 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,254,933,211 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 1,309,463,715 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,254,933,211 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,330,688,715 T13 plus the loss to the chapter 313 agreement
T16 1,344,838,715 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,257,710,845 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 54,530,504 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 21,225,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,150,000 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

139-905-02/Chisum ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 120,921,190 1.0184 118,741,300 120,921,190
B - MULTIFAMILY 2,798,480 N/A 2,798,480 2,798,480
C1 - VACANT LOTS 4,428,490 N/A 4,428,490 4,428,490
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,010,000 0.8089 23,501,164 19,010,000
D2 - FARM & RANCH IMP 7,053,260 N/A 7,053,260 7,053,260
E - NON-AG LAND AND IMPROVEMENTS 283,678,308 0.8127 349,056,348 283,678,308
F1 - COMMERCIAL REAL 28,018,440 N/A 28,018,440 28,018,440
F2 - INDUSTRIAL REAL 555,818,660 N/A 555,818,660 555,818,660
G - ALL MINERALS 2,860 N/A 2,860 2,860
J - ALL UTILITIES 188,282,380 1.1853 158,845,163 188,282,380
L1 - COMMERCIAL PERSONAL 18,712,610 N/A 18,712,610 18,712,610
L2 - INDUSTRIAL PERSONAL 410,057,360 N/A 410,057,360 410,057,360
M1 - MOBILE HOMES 3,359,610 N/A 3,359,610 3,359,610
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 7,450 N/A 7,450 7,450
S - SPECIAL INVENTORY 351,710 N/A 351,710 351,710
Subtotal 1,642,500,808 1,680,752,905 1,642,500,808
Less Total Deductions 346,445,226 343,902,621 346,445,226
Total Taxable Value 1,296,055,582 1,336,850,284 1,296,055,582

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 1,351,759,908 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,296,055,582 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 1,351,759,908 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,296,055,582 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,373,374,908 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,387,784,908 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,298,861,195 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 1,351,759,908 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,296,055,582 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 1,351,759,908 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,296,055,582 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,373,374,908 T13 plus the loss to the chapter 313 agreement
T16 1,387,784,908 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,298,861,195 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 55,704,326 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 21,615,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,410,000 Loss to Second Previous Homestead Increase