taxes Property Tax Assistance

2022 ISD Summary Worksheet

033-Carson /Carson County

033-902/Panhandle ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	132,738,929	0.9531	139,270,726	139,270,726
B - MULTIFAMILY	1,797,154	N/A	1,797,154	1,797,154
C1 - VACANT LOTS	777,835	N/A	777,835	777,835
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	47,957,500	0.9898	48,452,388	48,452,388
D2 - FARM & RANCH IMP	6,824,480	N/A	6,824,480	6,824,480
E - NON-AG LAND AND IMPROVEMENTS	56,919,838	0.9102	62,535,528	62,535,528
F1 - COMMERCIAL REAL	14,687,136	N/A	14,687,136	14,687,136
F2 - INDUSTRIAL REAL	303,178,220	N/A	303,178,220	303,178,220
G - ALL MINERALS	27,190,071	N/A	27,190,071	27,190,071
J - ALL UTILITIES	161,537,630	0.8986	179,765,891	179,765,891
L1 - COMMERCIAL PERSONAL	7,580,100	N/A	7,580,100	7,580,100
L2 - INDUSTRIAL PERSONAL	29,646,480	N/A	29,646,480	29,646,480
M1 - MOBILE HOMES	2,664,510	N/A	2,664,510	2,664,510
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	1,120	N/A	1,120	1,120
Subtotal	793,501,003	0	824,371,639	824,371,639
Less Total Deductions	208,369,610	0	210,999,982	210,999,982
Total Taxable Value	585,131,393	0	613,371,657	613,371,657

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

T1	T2	T3	T4	T13
625,801,097	613,371,657	613,545,967	601,116,527	635,021,097

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
12,429,440	12,255,130	9,220,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
774,425,557	761,996,117	762,170,427	749,740,987	783,645,557

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement

THE PVS FOUND YOUR TAXABLE VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)

033-902-02/Panhandle ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	132,738,929	0.9531	139,270,726	139,270,726
B - MULTIFAMILY	1,797,154	N/A	1,797,154	1,797,154
C1 - VACANT LOTS	777,835	N/A	777,835	777,835
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	47,957,500	0.9898	48,452,388	48,452,388
D2 - FARM & RANCH IMP	6,824,480	N/A	6,824,480	6,824,480
E - NON-AG LAND AND IMPROVEMENTS	56,919,838	0.9102	62,535,528	62,535,528
F1 - COMMERCIAL REAL	14,687,136	N/A	14,687,136	14,687,136
F2 - INDUSTRIAL REAL	303,178,220	N/A	303,178,220	303,178,220
G - ALL MINERALS	27,190,071	N/A	27,190,071	27,190,071
J - ALL UTILITIES	161,537,630	0.8986	179,765,891	179,765,891
L1 - COMMERCIAL PERSONAL	7,580,100	N/A	7,580,100	7,580,100
L2 - INDUSTRIAL PERSONAL	29,646,480	N/A	29,646,480	29,646,480
M1 - MOBILE HOMES	2,664,510	N/A	2,664,510	2,664,510
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	1,120	N/A	1,120	1,120
Subtotal	793,501,003		824,371,639	824,371,639
Less Total Deductions	208,369,610		210,999,982	210,999,982
Total Taxable Value	585,131,393		613,371,657	613,371,657

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

T1	T2	T3	T4	T13
625,801,097	613,371,657	613,545,967	601,116,527	635,021,097

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
12,429,440	12,255,130	9,220,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = T1 minus 50 % of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50 % of the loss to the local optional percentage homestead exemption

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
774,425,557	761,996,117	762,170,427	749,740,987	783,645,557

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement