taxes Property Tax Assistance

2023 ISD Summary Worksheet

006-Armstrong/Armstrong County

219-901/Happy ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 375,220 N/A 375,220 375,220
D2 - FARM & RANCH IMP 354,600 N/A 354,600 354,600
E - NON-AG LAND AND IMPROVEMENTS 665,290 N/A 665,290 665,290
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 19,200 N/A 19,200 19,200
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 33,250 N/A 33,250 33,250
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 1,447,560 0 1,447,560 1,447,560
Less Total Deductions 477,120 0 477,120 477,120
Total Taxable Value 970,440 0 970,440 970,440

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 1,120,420 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 970,440 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 1,120,420 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 970,440 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,180,420 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,220,420 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 981,330 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 1,120,420 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 970,440 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 1,120,420 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 970,440 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,180,420 T13 plus the loss to the chapter 313 agreement
T16 1,220,420 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 981,330 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 149,980 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 60,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 40,000 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

035-Castro/Castro County

219-901/Happy ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 208,300 N/A 208,300 208,300
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,690,330 N/A 6,690,330 6,690,330
D2 - FARM & RANCH IMP 216,450 N/A 216,450 216,450
E - NON-AG LAND AND IMPROVEMENTS 661,470 N/A 661,470 661,470
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 33,160 N/A 33,160 33,160
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 1,431,320 N/A 1,431,320 1,431,320
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 33,750 N/A 33,750 33,750
M1 - MOBILE HOMES 41,870 N/A 41,870 41,870
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 9,316,650 0 9,316,650 9,316,650
Less Total Deductions 626,970 0 626,970 626,970
Total Taxable Value 8,689,680 0 8,689,680 8,689,680

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 8,977,450 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,689,680 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 8,977,450 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,689,680 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 9,097,450 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 9,177,450 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 8,689,680 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 8,977,450 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,689,680 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 8,977,450 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,689,680 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 9,097,450 T13 plus the loss to the chapter 313 agreement
T16 9,177,450 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 8,689,680 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 287,770 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 120,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 80,000 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

188-Potter-Randall/Randall County

219-901/Happy ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 15,597,124 1.1312 13,788,122 15,597,124
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 850,482 N/A 850,482 850,482
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,941,550 0.8964 5,512,695 4,941,550
D2 - FARM & RANCH IMP 733,841 N/A 733,841 733,841
E - NON-AG LAND AND IMPROVEMENTS 8,257,222 1.1118 7,426,895 8,257,222
F1 - COMMERCIAL REAL 2,553,008 0.9613 2,655,787 2,553,008
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 7,968,890 0.9792 8,138,164 7,968,890
L1 - COMMERCIAL PERSONAL 3,715,885 N/A 3,715,885 3,715,885
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 56,511 N/A 56,511 56,511
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 44,674,513 0 42,878,382 44,674,513
Less Total Deductions 9,327,316 0 8,627,918 9,327,316
Total Taxable Value 35,347,197 0 34,250,464 35,347,197

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 37,979,053 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 35,347,197 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 37,979,053 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 35,347,197 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 38,774,053 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 39,304,053 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 35,499,773 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 37,979,053 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 35,347,197 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 37,979,053 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 35,347,197 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 38,774,053 T13 plus the loss to the chapter 313 agreement
T16 39,304,053 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 35,499,773 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,631,856 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 795,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 530,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE LOCAL VALUE IS GREATER THAN PTAD VALUE

219-Swisher/Swisher County

219-901/Happy ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 18,292,172 0.8200 22,307,527 18,292,172
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 130,600 N/A 130,600 130,600
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,695,568 1.5473 9,497,621 14,695,568
D2 - FARM & RANCH IMP 2,027,640 N/A 2,027,640 2,027,640
E - NON-AG LAND AND IMPROVEMENTS 11,329,845 0.7605 14,897,890 11,329,845
F1 - COMMERCIAL REAL 1,381,060 N/A 1,381,060 1,381,060
F2 - INDUSTRIAL REAL 4,959,040 N/A 4,959,040 4,959,040
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 22,043,270 0.9792 22,511,509 22,043,270
L1 - COMMERCIAL PERSONAL 624,260 N/A 624,260 624,260
L2 - INDUSTRIAL PERSONAL 5,523,010 N/A 5,523,010 5,523,010
M1 - MOBILE HOMES 1,725,930 N/A 1,725,930 1,725,930
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 82,732,395 0 85,586,087 82,732,395
Less Total Deductions 15,772,788 0 17,723,214 15,772,788
Total Taxable Value 66,959,607 0 67,862,873 66,959,607

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 70,378,647 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 66,959,607 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 70,378,647 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 66,959,607 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 73,288,647 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 75,228,647 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 67,211,779 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 70,378,647 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 66,959,607 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 70,378,647 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 66,959,607 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 73,288,647 T13 plus the loss to the chapter 313 agreement
T16 75,228,647 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 67,211,779 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,419,040 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 2,910,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,940,000 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

219-901-02/Happy ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 34,097,596 0.9392 36,303,949 34,097,596
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 981,082 N/A 981,082 981,082
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 26,702,668 1.2096 22,075,866 26,702,668
D2 - FARM & RANCH IMP 3,332,531 N/A 3,332,531 3,332,531
E - NON-AG LAND AND IMPROVEMENTS 20,913,827 0.8842 23,651,545 20,913,827
F1 - COMMERCIAL REAL 3,934,068 0.9745 4,036,847 3,934,068
F2 - INDUSTRIAL REAL 4,992,200 N/A 4,992,200 4,992,200
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 31,462,680 0.9801 32,100,193 31,462,680
L1 - COMMERCIAL PERSONAL 4,340,145 N/A 4,340,145 4,340,145
L2 - INDUSTRIAL PERSONAL 5,590,010 N/A 5,590,010 5,590,010
M1 - MOBILE HOMES 1,824,311 N/A 1,824,311 1,824,311
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 138,171,118 139,228,679 138,171,118
Less Total Deductions 26,204,194 27,455,222 26,204,194
Total Taxable Value 111,966,924 111,773,457 111,966,924

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 118,455,570 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 111,966,924 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 118,455,570 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 111,966,924 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 122,340,570 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 124,930,570 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 112,382,562 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 118,455,570 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 111,966,924 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 118,455,570 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 111,966,924 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 122,340,570 T13 plus the loss to the chapter 313 agreement
T16 124,930,570 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 112,382,562 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,488,646 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 3,885,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,590,000 Loss to Second Previous Homestead Increase