taxes Property Tax Assistance

2022 ISD Summary Worksheet

074-Fannin /Fannin County

139-911/North Lamar ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 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	22,850	N/A	22,850	22,850
D2 - FARM & RANCH IMP	0	N/A	0	0
E - NON-AG LAND AND IMPROVEMENTS	2,346,720	N/A	2,346,720	2,346,720
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	855,010	N/A	855,010	855,010
L1 - COMMERCIAL PERSONAL	0	N/A	0	0
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
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	3,224,580	0	3,224,580	3,224,580
Less Total Deductions	0	0	0	0
Total Taxable Value	3,224,580	0	3,224,580	3,224,580

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
3,224,580	3,224,580	3,224,580	3,224,580	3,224,580

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
0	0	0

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
3,224,580	3,224,580	3,224,580	3,224,580	3,224,580

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

139-Lamar /Lamar County

139-911/North Lamar ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	769,600,824	0.8670	887,659,543	887,659,543
B - MULTIFAMILY	28,490,060	N/A	28,490,060	28,490,060
C1 - VACANT LOTS	18,623,661	N/A	18,623,661	18,623,661
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	20,123,749	1.1692	17,211,295	17,211,295
D2 - FARM & RANCH IMP	22,957,482	N/A	22,957,482	22,957,482
E - NON-AG LAND AND IMPROVEMENTS	556,801,099	0.6966	799,312,517	799,312,517
F1 - COMMERCIAL REAL	151,287,869	0.9466	159,822,384	159,822,384
F2 - INDUSTRIAL REAL	171,476,720	N/A	171,476,720	171,476,720
G - ALL MINERALS	20,820	N/A	20,820	20,820
J - ALL UTILITIES	47,721,610	N/A	47,721,610	47,721,610
L1 - COMMERCIAL PERSONAL	65,845,290	N/A	65,845,290	65,845,290
L2 - INDUSTRIAL PERSONAL	261,697,180	N/A	261,697,180	261,697,180
M1 - MOBILE HOMES	6,623,820	N/A	6,623,820	6,623,820
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	586,820	N/A	586,820	586,820
S - SPECIAL INVENTORY	7,217,730	N/A	7,217,730	7,217,730
Subtotal	2,129,074,734	0	2,495,266,932	2,495,266,932
Less Total Deductions	446,255,017	0	468,698,123	468,698,123
Total Taxable Value	1,682,819,717	0	2,026,568,809	2,026,568,809

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
2,089,792,198	2,026,568,809	2,089,792,198	2,026,568,809	2,137,412,198

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
63,223,389	0	47,620,000

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
2,089,792,198	2,026,568,809	2,089,792,198	2,026,568,809	2,137,412,198

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)

139-911-02/North Lamar ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	769,600,824	0.8670	887,659,543	887,659,543
B - MULTIFAMILY	28,490,060	N/A	28,490,060	28,490,060
C1 - VACANT LOTS	18,623,661	N/A	18,623,661	18,623,661
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	20,146,599	1.1690	17,234,145	17,234,145
D2 - FARM & RANCH IMP	22,957,482	N/A	22,957,482	22,957,482
E - NON-AG LAND AND IMPROVEMENTS	559,147,819	0.6975	801,659,237	801,659,237
F1 - COMMERCIAL REAL	151,287,869	0.9466	159,822,384	159,822,384
F2 - INDUSTRIAL REAL	171,476,720	N/A	171,476,720	171,476,720
G - ALL MINERALS	20,820	N/A	20,820	20,820
J - ALL UTILITIES	48,576,620	N/A	48,576,620	48,576,620
L1 - COMMERCIAL PERSONAL	65,845,290	N/A	65,845,290	65,845,290
L2 - INDUSTRIAL PERSONAL	261,697,180	N/A	261,697,180	261,697,180
M1 - MOBILE HOMES	6,623,820	N/A	6,623,820	6,623,820
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	586,820	N/A	586,820	586,820
S - SPECIAL INVENTORY	7,217,730	N/A	7,217,730	7,217,730
Subtotal	2,132,299,314		2,498,491,512	2,498,491,512
Less Total Deductions	446,255,017		468,698,123	468,698,123
Total Taxable Value	1,686,044,297		2,029,793,389	2,029,793,389

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
2,093,016,778	2,029,793,389	2,093,016,778	2,029,793,389	2,140,636,778

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
63,223,389	0	47,620,000

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
2,093,016,778	2,029,793,389	2,093,016,778	2,029,793,389	2,140,636,778

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