taxes Property Tax Assistance

2022 ISD Summary Worksheet

100-Hardin /Hardin County

100-905/Hardin-Jefferson ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	382,921,674	0.9036	423,773,433	423,773,433
B - MULTIFAMILY	5,944,148	N/A	5,944,148	5,944,148
C1 - VACANT LOTS	27,133,189	N/A	27,133,189	27,133,189
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	15,703,566	1.0335	15,194,355	15,194,355
D2 - FARM & RANCH IMP	0	N/A	0	0
E - NON-AG LAND AND IMPROVEMENTS	120,421,563	0.9645	124,853,876	124,853,876
F1 - COMMERCIAL REAL	27,209,104	N/A	27,209,104	27,209,104
F2 - INDUSTRIAL REAL	3,899,303	N/A	3,899,303	3,899,303
G - ALL MINERALS	25,963,670	N/A	25,963,670	25,963,670
J - ALL UTILITIES	81,056,756	0.9765	83,007,431	83,007,431
L1 - COMMERCIAL PERSONAL	21,169,103	N/A	21,169,103	21,169,103
L2 - INDUSTRIAL PERSONAL	63,511,660	N/A	63,511,660	63,511,660
M1 - MOBILE HOMES	7,840,810	N/A	7,840,810	7,840,810
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	2,323,235	N/A	2,323,235	2,323,235
S - SPECIAL INVENTORY	4,245,724	N/A	4,245,724	4,245,724
Subtotal	789,343,505	0	836,069,041	836,069,041
Less Total Deductions	153,178,837	0	168,011,561	168,011,561
Total Taxable Value	636,164,668	0	668,057,480	668,057,480

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
691,793,076	668,057,480	666,571,330	642,835,734	710,893,076

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
23,735,596	25,221,746	19,100,000

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
691,793,076	668,057,480	666,571,330	642,835,734	710,893,076

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)

123-Jefferson /Jefferson County

100-905/Hardin-Jefferson ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	458,223,858	0.9564	479,113,193	458,223,858
B - MULTIFAMILY	2,929,243	N/A	2,929,243	2,929,243
C1 - VACANT LOTS	21,430,234	N/A	21,430,234	21,430,234
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	12,737,471	1.0750	11,849,358	12,737,471
D2 - FARM & RANCH IMP	3,615,767	N/A	3,615,767	3,615,767
E - NON-AG LAND AND IMPROVEMENTS	78,445,398	0.9566	82,004,388	78,445,398
F1 - COMMERCIAL REAL	27,672,259	N/A	27,672,259	27,672,259
F2 - INDUSTRIAL REAL	3,576,332	N/A	3,576,332	3,576,332
G - ALL MINERALS	22,412,247	N/A	22,412,247	22,412,247
J - ALL UTILITIES	164,621,176	0.8480	194,128,745	164,621,176
L1 - COMMERCIAL PERSONAL	24,816,351	N/A	24,816,351	24,816,351
L2 - INDUSTRIAL PERSONAL	1,988,224	N/A	1,988,224	1,988,224
M1 - MOBILE HOMES	4,614,153	N/A	4,614,153	4,614,153
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	955,657	N/A	955,657	955,657
S - SPECIAL INVENTORY	808,878	N/A	808,878	808,878
Subtotal	828,847,248	0	881,915,029	828,847,248
Less Total Deductions	152,991,220	0	160,027,374	152,991,220
Total Taxable Value	675,856,028	0	721,887,655	675,856,028

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
696,881,321	675,856,028	670,567,969	649,542,676	715,361,321

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
21,025,293	26,313,352	18,480,000

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
696,881,321	675,856,028	670,567,969	649,542,676	715,361,321

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

100-905-02/Hardin-Jefferson ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	841,145,532	0.9316	902,886,626	881,997,291
B - MULTIFAMILY	8,873,391	N/A	8,873,391	8,873,391
C1 - VACANT LOTS	48,563,423	N/A	48,563,423	48,563,423
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	28,441,037	1.0517	27,043,713	27,931,826
D2 - FARM & RANCH IMP	3,615,767	N/A	3,615,767	3,615,767
E - NON-AG LAND AND IMPROVEMENTS	198,866,961	0.9614	206,858,264	203,299,274
F1 - COMMERCIAL REAL	54,881,363	N/A	54,881,363	54,881,363
F2 - INDUSTRIAL REAL	7,475,635	N/A	7,475,635	7,475,635
G - ALL MINERALS	48,375,917	N/A	48,375,917	48,375,917
J - ALL UTILITIES	245,677,932	0.8865	277,136,176	247,628,607
L1 - COMMERCIAL PERSONAL	45,985,454	N/A	45,985,454	45,985,454
L2 - INDUSTRIAL PERSONAL	65,499,884	N/A	65,499,884	65,499,884
M1 - MOBILE HOMES	12,454,963	N/A	12,454,963	12,454,963
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	3,278,892	N/A	3,278,892	3,278,892
S - SPECIAL INVENTORY	5,054,602	N/A	5,054,602	5,054,602
Subtotal	1,618,190,753		1,717,984,070	1,664,916,289
Less Total Deductions	306,170,057		328,038,935	321,002,781
Total Taxable Value	1,312,020,696		1,389,945,135	1,343,913,508

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
1,388,674,397	1,343,913,508	1,337,139,299	1,292,378,410	1,426,254,397

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
44,760,889	51,535,098	37,580,000

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
1,388,674,397	1,343,913,508	1,337,139,299	1,292,378,410	1,426,254,397

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