taxes Property Tax Assistance

2023 ISD Summary Worksheet

001-Anderson/Anderson County

107-901/Athens ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 671,368 N/A 671,368 671,368
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 82,178 N/A 82,178 82,178
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 4,927,197 N/A 4,927,197 4,927,197
F1 - COMMERCIAL REAL 18,094 N/A 18,094 18,094
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,171,104 N/A 1,171,104 1,171,104
J - ALL UTILITIES 1,445,468 N/A 1,445,468 1,445,468
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 253,355 N/A 253,355 253,355
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 8,568,764 0 8,568,764 8,568,764
Less Total Deductions 2,455,453 0 2,455,453 2,455,453
Total Taxable Value 6,113,311 0 6,113,311 6,113,311

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 6,741,314 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,113,311 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 6,741,314 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,113,311 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,086,314 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 7,316,314 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 6,123,936 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 6,741,314 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,113,311 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 6,741,314 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,113,311 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,086,314 T13 plus the loss to the chapter 313 agreement
T16 7,316,314 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 6,123,936 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 628,003 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 345,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 230,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

107-Henderson/Henderson County

107-901/Athens ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,483,306,692 N/A 1,483,306,692 1,483,306,692
B - MULTIFAMILY 35,860,278 N/A 35,860,278 35,860,278
C1 - VACANT LOTS 40,795,137 N/A 40,795,137 40,795,137
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,982,270 N/A 10,982,270 10,982,270
D2 - FARM & RANCH IMP 3,571,946 N/A 3,571,946 3,571,946
E - NON-AG LAND AND IMPROVEMENTS 640,664,654 N/A 640,664,654 640,664,654
F1 - COMMERCIAL REAL 296,642,863 N/A 296,642,863 296,642,863
F2 - INDUSTRIAL REAL 42,493,757 N/A 42,493,757 42,493,757
G - ALL MINERALS 5,435,514 N/A 5,435,514 5,435,514
J - ALL UTILITIES 95,163,473 N/A 95,163,473 95,163,473
L1 - COMMERCIAL PERSONAL 98,606,461 N/A 98,606,461 98,606,461
L2 - INDUSTRIAL PERSONAL 111,031,330 N/A 111,031,330 111,031,330
M1 - MOBILE HOMES 11,470,479 N/A 11,470,479 11,470,479
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,515,049 N/A 4,515,049 4,515,049
S - SPECIAL INVENTORY 10,013,412 N/A 10,013,412 10,013,412
Subtotal 2,890,553,315 0 2,890,553,315 2,890,553,315
Less Total Deductions 975,692,554 0 975,692,554 975,692,554
Total Taxable Value 1,914,860,761 0 1,914,860,761 1,914,860,761

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 2,139,280,311 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,914,860,761 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 2,139,280,311 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,914,860,761 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,219,110,311 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,272,330,311 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,975,364,746 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 2,139,280,311 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,914,860,761 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 2,139,280,311 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,914,860,761 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,219,110,311 T13 plus the loss to the chapter 313 agreement
T16 2,272,330,311 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,975,364,746 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 224,419,550 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 79,830,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 53,220,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

234-Van Zandt/Van Zandt County

107-901/Athens ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 23,562,393 N/A 23,562,393 23,562,393
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,003,426 N/A 1,003,426 1,003,426
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,056,880 N/A 2,056,880 2,056,880
D2 - FARM & RANCH IMP 797,410 N/A 797,410 797,410
E - NON-AG LAND AND IMPROVEMENTS 77,384,354 N/A 77,384,354 77,384,354
F1 - COMMERCIAL REAL 3,877,300 N/A 3,877,300 3,877,300
F2 - INDUSTRIAL REAL 175,810 N/A 175,810 175,810
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,635,690 N/A 4,635,690 4,635,690
L1 - COMMERCIAL PERSONAL 1,695,180 N/A 1,695,180 1,695,180
L2 - INDUSTRIAL PERSONAL 745,370 N/A 745,370 745,370
M1 - MOBILE HOMES 1,819,370 N/A 1,819,370 1,819,370
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 117,753,183 0 117,753,183 117,753,183
Less Total Deductions 42,978,952 0 42,978,952 42,978,952
Total Taxable Value 74,774,231 0 74,774,231 74,774,231

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 85,341,959 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 74,774,231 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 85,341,959 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 74,774,231 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 88,851,959 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 91,191,959 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 77,131,472 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 85,341,959 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 74,774,231 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 85,341,959 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 74,774,231 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 88,851,959 T13 plus the loss to the chapter 313 agreement
T16 91,191,959 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 77,131,472 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,567,728 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 3,510,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,340,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

107-901-02/Athens ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,507,540,453 N/A 1,507,540,453 1,507,540,453
B - MULTIFAMILY 35,860,278 N/A 35,860,278 35,860,278
C1 - VACANT LOTS 41,798,563 N/A 41,798,563 41,798,563
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,121,328 N/A 13,121,328 13,121,328
D2 - FARM & RANCH IMP 4,369,356 N/A 4,369,356 4,369,356
E - NON-AG LAND AND IMPROVEMENTS 722,976,205 N/A 722,976,205 722,976,205
F1 - COMMERCIAL REAL 300,538,257 N/A 300,538,257 300,538,257
F2 - INDUSTRIAL REAL 42,669,567 N/A 42,669,567 42,669,567
G - ALL MINERALS 6,606,618 N/A 6,606,618 6,606,618
J - ALL UTILITIES 101,244,631 N/A 101,244,631 101,244,631
L1 - COMMERCIAL PERSONAL 100,301,641 N/A 100,301,641 100,301,641
L2 - INDUSTRIAL PERSONAL 111,776,700 N/A 111,776,700 111,776,700
M1 - MOBILE HOMES 13,543,204 N/A 13,543,204 13,543,204
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,515,049 N/A 4,515,049 4,515,049
S - SPECIAL INVENTORY 10,013,412 N/A 10,013,412 10,013,412
Subtotal 3,016,875,262 3,016,875,262 3,016,875,262
Less Total Deductions 1,021,126,959 1,021,126,959 1,021,126,959
Total Taxable Value 1,995,748,303 1,995,748,303 1,995,748,303

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 2,231,363,584 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,995,748,303 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 2,231,363,584 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,995,748,303 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,315,048,584 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,370,838,584 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,058,620,154 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 2,231,363,584 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,995,748,303 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 2,231,363,584 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,995,748,303 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,315,048,584 T13 plus the loss to the chapter 313 agreement
T16 2,370,838,584 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,058,620,154 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 235,615,281 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 83,685,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 55,790,000 Loss to Second Previous Homestead Increase