taxes Property Tax Assistance

2022 ISD Summary Worksheet

127-Jones /Jones County

221-904/Merkel 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	79,310	N/A	79,310	79,310
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	2,646,720	0.7805	3,391,070	2,646,720
D2 - FARM & RANCH IMP	625,710	N/A	625,710	625,710
E - NON-AG LAND AND IMPROVEMENTS	49,927,760	1.0483	47,627,359	49,927,760
F1 - COMMERCIAL REAL	385,100	N/A	385,100	385,100
F2 - INDUSTRIAL REAL	68,920	N/A	68,920	68,920
G - ALL MINERALS	3,924,340	N/A	3,924,340	3,924,340
J - ALL UTILITIES	9,397,930	0.9724	9,664,675	9,397,930
L1 - COMMERCIAL PERSONAL	297,380	N/A	297,380	297,380
L2 - INDUSTRIAL PERSONAL	4,390,660	N/A	4,390,660	4,390,660
M1 - MOBILE HOMES	1,129,520	N/A	1,129,520	1,129,520
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	72,873,350	0	71,584,044	72,873,350
Less Total Deductions	16,939,064	0	16,939,064	16,939,064
Total Taxable Value	55,934,286	0	54,644,980	55,934,286

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
58,622,276	55,934,286	58,622,276	55,934,286	60,812,276

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
2,687,990	0	2,190,000

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
58,622,276	55,934,286	58,622,276	55,934,286	60,812,276

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

221-Taylor /Taylor County

221-904/Merkel ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	143,939,908	N/A	143,939,908	143,939,908
B - MULTIFAMILY	1,270,024	N/A	1,270,024	1,270,024
C1 - VACANT LOTS	6,008,441	N/A	6,008,441	6,008,441
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	10,255,003	N/A	10,255,003	10,255,003
D2 - FARM & RANCH IMP	1,263,597	N/A	1,263,597	1,263,597
E - NON-AG LAND AND IMPROVEMENTS	68,372,222	N/A	68,372,222	68,372,222
F1 - COMMERCIAL REAL	69,325,868	N/A	69,325,868	69,325,868
F2 - INDUSTRIAL REAL	48,611,156	N/A	48,611,156	48,611,156
G - ALL MINERALS	5,228,779	N/A	5,228,779	5,228,779
J - ALL UTILITIES	112,452,326	N/A	112,452,326	112,452,326
L1 - COMMERCIAL PERSONAL	56,755,321	N/A	56,755,321	56,755,321
L2 - INDUSTRIAL PERSONAL	15,594,566	N/A	15,594,566	15,594,566
M1 - MOBILE HOMES	6,435,618	N/A	6,435,618	6,435,618
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	1,563,346	N/A	1,563,346	1,563,346
Subtotal	547,076,175	0	547,076,175	547,076,175
Less Total Deductions	74,722,635	0	74,722,635	74,722,635
Total Taxable Value	472,353,540	0	472,353,540	472,353,540

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
483,416,747	472,353,540	483,416,747	472,353,540	498,746,747

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
11,063,207	0	15,330,000

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
483,416,747	472,353,540	483,416,747	472,353,540	498,746,747

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

221-904-02/Merkel ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	143,939,908	N/A	143,939,908	143,939,908
B - MULTIFAMILY	1,270,024	N/A	1,270,024	1,270,024
C1 - VACANT LOTS	6,087,751	N/A	6,087,751	6,087,751
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	12,901,723	0.9455	13,646,073	12,901,723
D2 - FARM & RANCH IMP	1,889,307	N/A	1,889,307	1,889,307
E - NON-AG LAND AND IMPROVEMENTS	118,299,982	1.0198	115,999,581	118,299,982
F1 - COMMERCIAL REAL	69,710,968	N/A	69,710,968	69,710,968
F2 - INDUSTRIAL REAL	48,680,076	N/A	48,680,076	48,680,076
G - ALL MINERALS	9,153,119	N/A	9,153,119	9,153,119
J - ALL UTILITIES	121,850,256	0.9978	122,117,001	121,850,256
L1 - COMMERCIAL PERSONAL	57,052,701	N/A	57,052,701	57,052,701
L2 - INDUSTRIAL PERSONAL	19,985,226	N/A	19,985,226	19,985,226
M1 - MOBILE HOMES	7,565,138	N/A	7,565,138	7,565,138
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	1,563,346	N/A	1,563,346	1,563,346
Subtotal	619,949,525		618,660,219	619,949,525
Less Total Deductions	91,661,699		91,661,699	91,661,699
Total Taxable Value	528,287,826		526,998,520	528,287,826

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
542,039,023	528,287,826	542,039,023	528,287,826	559,559,023

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
13,751,197	0	17,520,000

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
542,039,023	528,287,826	542,039,023	528,287,826	559,559,023

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