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ceiling reduction
2022 ISD Summary Worksheet
185-Parmer /Parmer County
185-901/Bovina ISD
| Category | Local Tax Roll Value | 2022 WTD Mean Ratio | 2022 PTAD Value Estimate | 2022 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 40,504,384 | 0.9383 | 43,167,840 | 40,504,384 |
| B - MULTIFAMILY | 246,430 | N/A | 246,430 | 246,430 |
| C1 - VACANT LOTS | 470,257 | N/A | 470,257 | 470,257 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 19,540,381 | 1.0224 | 19,111,928 | 19,540,381 |
| D2 - FARM & RANCH IMP | 3,816,548 | N/A | 3,816,548 | 3,816,548 |
| E - NON-AG LAND AND IMPROVEMENTS | 18,659,736 | 1.0393 | 17,954,138 | 18,659,736 |
| F1 - COMMERCIAL REAL | 5,613,420 | N/A | 5,613,420 | 5,613,420 |
| F2 - INDUSTRIAL REAL | 16,785,710 | N/A | 16,785,710 | 16,785,710 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 34,234,098 | 0.9054 | 37,811,021 | 34,234,098 |
| L1 - COMMERCIAL PERSONAL | 3,647,172 | 0.9842 | 3,705,722 | 3,647,172 |
| L2 - INDUSTRIAL PERSONAL | 30,003,394 | N/A | 30,003,394 | 30,003,394 |
| M1 - MOBILE HOMES | 168,132 | N/A | 168,132 | 168,132 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 146,503 | N/A | 146,503 | 146,503 |
| Subtotal | 173,836,165 | 0 | 179,001,043 | 173,836,165 |
| Less Total Deductions | 44,922,579 | 0 | 46,083,803 | 44,922,579 |
| Total Taxable Value | 128,913,586 | 0 | 132,917,240 | 128,913,586 |
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 |
|---|---|---|---|---|
| 132,672,331 | 128,913,586 | 132,672,331 | 128,913,586 | 136,572,331 |
| 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 |
|---|---|---|
| 3,758,745 | 0 | 3,900,000 |
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 |
|---|---|---|---|---|
| 153,877,468 | 150,118,723 | 153,877,468 | 150,118,723 | 157,777,468 |
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 LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED
185-901-02/Bovina ISD
| Category | Local Tax Roll Value | 2022 WTD Mean Ratio | 2022 PTAD Value Estimate | 2022 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 40,504,384 | 0.9383 | 43,167,840 | 40,504,384 |
| B - MULTIFAMILY | 246,430 | N/A | 246,430 | 246,430 |
| C1 - VACANT LOTS | 470,257 | N/A | 470,257 | 470,257 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 19,540,381 | 1.0224 | 19,111,928 | 19,540,381 |
| D2 - FARM & RANCH IMP | 3,816,548 | N/A | 3,816,548 | 3,816,548 |
| E - NON-AG LAND AND IMPROVEMENTS | 18,659,736 | 1.0393 | 17,954,138 | 18,659,736 |
| F1 - COMMERCIAL REAL | 5,613,420 | N/A | 5,613,420 | 5,613,420 |
| F2 - INDUSTRIAL REAL | 16,785,710 | N/A | 16,785,710 | 16,785,710 |
| G - ALL MINERALS | 0 | N/A | 0 | 0 |
| J - ALL UTILITIES | 34,234,098 | 0.9054 | 37,811,021 | 34,234,098 |
| L1 - COMMERCIAL PERSONAL | 3,647,172 | 0.9842 | 3,705,722 | 3,647,172 |
| L2 - INDUSTRIAL PERSONAL | 30,003,394 | N/A | 30,003,394 | 30,003,394 |
| M1 - MOBILE HOMES | 168,132 | N/A | 168,132 | 168,132 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 146,503 | N/A | 146,503 | 146,503 |
| Subtotal | 173,836,165 | 179,001,043 | 173,836,165 | |
| Less Total Deductions | 44,922,579 | 46,083,803 | 44,922,579 | |
| Total Taxable Value | 128,913,586 | 132,917,240 | 128,913,586 |
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 |
|---|---|---|---|---|
| 132,672,331 | 128,913,586 | 132,672,331 | 128,913,586 | 136,572,331 |
| 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 |
|---|---|---|
| 3,758,745 | 0 | 3,900,000 |
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 |
|---|---|---|---|---|
| 153,877,468 | 150,118,723 | 153,877,468 | 150,118,723 | 157,777,468 |
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 taxceiling 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