taxes Property Tax Assistance

2023 ISD Summary Worksheet

148-Lipscomb/Lipscomb County

148-901/Booker ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 23,396,970 N/A 23,396,970 23,396,970
B - MULTIFAMILY 1,140,480 N/A 1,140,480 1,140,480
C1 - VACANT LOTS 76,080 N/A 76,080 76,080
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,520,399 N/A 7,520,399 7,520,399
D2 - FARM & RANCH IMP 1,485,680 N/A 1,485,680 1,485,680
E - NON-AG LAND AND IMPROVEMENTS 4,763,693 N/A 4,763,693 4,763,693
F1 - COMMERCIAL REAL 3,956,959 N/A 3,956,959 3,956,959
F2 - INDUSTRIAL REAL 1,603,130 N/A 1,603,130 1,603,130
G - ALL MINERALS 100,243,329 N/A 100,243,329 100,243,329
J - ALL UTILITIES 28,602,710 N/A 28,602,710 28,602,710
L1 - COMMERCIAL PERSONAL 7,090,447 N/A 7,090,447 7,090,447
L2 - INDUSTRIAL PERSONAL 12,536,780 N/A 12,536,780 12,536,780
M1 - MOBILE HOMES 295,830 N/A 295,830 295,830
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 192,712,487 0 192,712,487 192,712,487
Less Total Deductions 22,060,167 0 22,060,167 22,060,167
Total Taxable Value 170,652,320 0 170,652,320 170,652,320

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 176,526,380 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 170,652,320 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 176,526,380 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 170,652,320 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 180,921,380 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 183,851,380 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 170,753,736 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 176,526,380 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 170,652,320 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 176,526,380 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 170,652,320 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 180,921,380 T13 plus the loss to the chapter 313 agreement
T16 183,851,380 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 170,753,736 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,874,060 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 4,395,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,930,000 Loss to Second Previous Homestead Increase

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

179-Ochiltree/Ochiltree County

148-901/Booker ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,021,150 N/A 1,021,150 1,021,150
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 37,472 N/A 37,472 37,472
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,299,693 N/A 4,299,693 4,299,693
D2 - FARM & RANCH IMP 365,720 N/A 365,720 365,720
E - NON-AG LAND AND IMPROVEMENTS 2,674,703 N/A 2,674,703 2,674,703
F1 - COMMERCIAL REAL 1,389,631 N/A 1,389,631 1,389,631
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 5,201,218 N/A 5,201,218 5,201,218
J - ALL UTILITIES 3,461,850 N/A 3,461,850 3,461,850
L1 - COMMERCIAL PERSONAL 181,280 N/A 181,280 181,280
L2 - INDUSTRIAL PERSONAL 892,450 N/A 892,450 892,450
M1 - MOBILE HOMES 7,421 N/A 7,421 7,421
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 19,532,588 0 19,532,588 19,532,588
Less Total Deductions 1,675,711 0 1,675,711 1,675,711
Total Taxable Value 17,856,877 0 17,856,877 17,856,877

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 18,544,955 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 17,856,877 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 18,544,955 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 17,856,877 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 18,754,955 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 18,894,955 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 17,856,877 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 18,544,955 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 17,856,877 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 18,544,955 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 17,856,877 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 18,754,955 T13 plus the loss to the chapter 313 agreement
T16 18,894,955 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 17,856,877 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 688,078 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, AND LOCAL VALUE WAS CERTIFIED

148-901-02/Booker ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 24,418,120 N/A 24,418,120 24,418,120
B - MULTIFAMILY 1,140,480 N/A 1,140,480 1,140,480
C1 - VACANT LOTS 113,552 N/A 113,552 113,552
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,820,092 N/A 11,820,092 11,820,092
D2 - FARM & RANCH IMP 1,851,400 N/A 1,851,400 1,851,400
E - NON-AG LAND AND IMPROVEMENTS 7,438,396 N/A 7,438,396 7,438,396
F1 - COMMERCIAL REAL 5,346,590 N/A 5,346,590 5,346,590
F2 - INDUSTRIAL REAL 1,603,130 N/A 1,603,130 1,603,130
G - ALL MINERALS 105,444,547 N/A 105,444,547 105,444,547
J - ALL UTILITIES 32,064,560 N/A 32,064,560 32,064,560
L1 - COMMERCIAL PERSONAL 7,271,727 N/A 7,271,727 7,271,727
L2 - INDUSTRIAL PERSONAL 13,429,230 N/A 13,429,230 13,429,230
M1 - MOBILE HOMES 303,251 N/A 303,251 303,251
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 212,245,075 212,245,075 212,245,075
Less Total Deductions 23,735,878 23,735,878 23,735,878
Total Taxable Value 188,509,197 188,509,197 188,509,197

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 195,071,335 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 188,509,197 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 195,071,335 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 188,509,197 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 199,676,335 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 202,746,335 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 188,610,613 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 195,071,335 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 188,509,197 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 195,071,335 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 188,509,197 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 199,676,335 T13 plus the loss to the chapter 313 agreement
T16 202,746,335 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 188,610,613 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,562,138 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 4,605,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,070,000 Loss to Second Previous Homestead Increase