taxes Property Tax Assistance

2023 ISD Summary Worksheet

001-Anderson/Anderson County

001-908/Westwood ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 298,010,801 0.9458 315,088,603 298,010,801
B - MULTIFAMILY 4,012,686 N/A 4,012,686 4,012,686
C1 - VACANT LOTS 1,972,605 N/A 1,972,605 1,972,605
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,383,237 1.1711 3,742,984 4,383,237
D2 - FARM & RANCH IMP 120,570 N/A 120,570 120,570
E - NON-AG LAND AND IMPROVEMENTS 175,182,221 1.1713 149,562,214 175,182,221
F1 - COMMERCIAL REAL 50,055,974 0.9611 52,081,962 50,055,974
F2 - INDUSTRIAL REAL 122,375,922 N/A 122,375,922 122,375,922
G - ALL MINERALS 6,172,805 N/A 6,172,805 6,172,805
J - ALL UTILITIES 38,021,017 0.9522 39,929,654 38,021,017
L1 - COMMERCIAL PERSONAL 21,979,274 N/A 21,979,274 21,979,274
L2 - INDUSTRIAL PERSONAL 203,557,676 N/A 203,557,676 203,557,676
M1 - MOBILE HOMES 19,015,995 N/A 19,015,995 19,015,995
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 497,996 N/A 497,996 497,996
Subtotal 945,358,779 0 940,110,946 945,358,779
Less Total Deductions 274,069,331 0 284,006,059 274,069,331
Total Taxable Value 671,289,448 0 656,104,887 671,289,448

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

Measure Value Description
T1 755,795,447 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 671,289,448 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 755,795,447 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 671,289,448 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 786,215,447 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 806,495,447 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 691,265,581 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 755,795,447 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 671,289,448 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 755,795,447 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 671,289,448 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 786,215,447 T13 plus the loss to the chapter 313 agreement
T16 806,495,447 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 691,265,581 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 84,505,999 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 30,420,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 20,280,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED

001-908-02/Westwood ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 298,010,801 0.9458 315,088,603 298,010,801
B - MULTIFAMILY 4,012,686 N/A 4,012,686 4,012,686
C1 - VACANT LOTS 1,972,605 N/A 1,972,605 1,972,605
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,383,237 1.1711 3,742,984 4,383,237
D2 - FARM & RANCH IMP 120,570 N/A 120,570 120,570
E - NON-AG LAND AND IMPROVEMENTS 175,182,221 1.1713 149,562,214 175,182,221
F1 - COMMERCIAL REAL 50,055,974 0.9611 52,081,962 50,055,974
F2 - INDUSTRIAL REAL 122,375,922 N/A 122,375,922 122,375,922
G - ALL MINERALS 6,172,805 N/A 6,172,805 6,172,805
J - ALL UTILITIES 38,021,017 0.9522 39,929,654 38,021,017
L1 - COMMERCIAL PERSONAL 21,979,274 N/A 21,979,274 21,979,274
L2 - INDUSTRIAL PERSONAL 203,557,676 N/A 203,557,676 203,557,676
M1 - MOBILE HOMES 19,015,995 N/A 19,015,995 19,015,995
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 497,996 N/A 497,996 497,996
Subtotal 945,358,779 940,110,946 945,358,779
Less Total Deductions 274,069,331 284,006,059 274,069,331
Total Taxable Value 671,289,448 656,104,887 671,289,448

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

Measure Value Description
T1 755,795,447 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 671,289,448 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 755,795,447 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 671,289,448 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 786,215,447 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 806,495,447 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 691,265,581 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 755,795,447 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 671,289,448 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 755,795,447 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 671,289,448 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 786,215,447 T13 plus the loss to the chapter 313 agreement
T16 806,495,447 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 691,265,581 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 84,505,999 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 30,420,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 20,280,000 Loss to Second Previous Homestead Increase