taxes Property Tax Assistance

2023 ISD Summary Worksheet

001-Anderson/Anderson County

107-910/LaPoynor ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 4,445,180 0.8293 5,360,159 4,445,180
B - MULTIFAMILY 154,631 N/A 154,631 154,631
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,103,313 1.0990 2,823,735 3,103,313
D2 - FARM & RANCH IMP 1,098,389 N/A 1,098,389 1,098,389
E - NON-AG LAND AND IMPROVEMENTS 60,859,330 1.0118 60,149,565 60,859,330
F1 - COMMERCIAL REAL 303,630 N/A 303,630 303,630
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,296,104 N/A 1,296,104 1,296,104
J - ALL UTILITIES 2,886,587 N/A 2,886,587 2,886,587
L1 - COMMERCIAL PERSONAL 121,348 N/A 121,348 121,348
L2 - INDUSTRIAL PERSONAL 93,930 N/A 93,930 93,930
M1 - MOBILE HOMES 2,831,316 N/A 2,831,316 2,831,316
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,033 N/A 2,033 2,033
Subtotal 77,195,791 0 77,121,427 77,195,791
Less Total Deductions 25,596,159 0 29,696,924 25,596,159
Total Taxable Value 51,599,632 0 47,424,503 51,599,632

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 57,234,151 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 51,599,632 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 54,500,706 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 48,866,187 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 60,519,151 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 62,709,151 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 53,306,513 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 57,234,151 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 51,599,632 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 54,500,706 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 48,866,187 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 60,519,151 T13 plus the loss to the chapter 313 agreement
T16 62,709,151 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 53,306,513 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,634,519 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 2,733,445 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,285,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,190,000 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

107-Henderson/Henderson County

107-910/LaPoynor ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 97,525,889 N/A 97,525,889 97,525,889
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,321,652 N/A 2,321,652 2,321,652
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,662,686 N/A 6,662,686 6,662,686
D2 - FARM & RANCH IMP 549,748 N/A 549,748 549,748
E - NON-AG LAND AND IMPROVEMENTS 204,940,433 N/A 204,940,433 204,940,433
F1 - COMMERCIAL REAL 2,991,319 N/A 2,991,319 2,991,319
F2 - INDUSTRIAL REAL 958,091 N/A 958,091 958,091
G - ALL MINERALS 1,483,137 N/A 1,483,137 1,483,137
J - ALL UTILITIES 22,199,720 N/A 22,199,720 22,199,720
L1 - COMMERCIAL PERSONAL 2,964,443 N/A 2,964,443 2,964,443
L2 - INDUSTRIAL PERSONAL 3,009,150 N/A 3,009,150 3,009,150
M1 - MOBILE HOMES 2,926,358 N/A 2,926,358 2,926,358
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 348,532,626 0 348,532,626 348,532,626
Less Total Deductions 114,919,246 0 114,919,246 114,919,246
Total Taxable Value 233,613,380 0 233,613,380 233,613,380

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 259,745,639 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 233,613,380 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 248,945,200 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 222,812,941 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 270,185,639 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 277,145,639 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 238,438,754 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 259,745,639 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 233,613,380 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 248,945,200 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 222,812,941 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 270,185,639 T13 plus the loss to the chapter 313 agreement
T16 277,145,639 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 238,438,754 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 26,132,259 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 10,800,439 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,440,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,960,000 Loss to Second Previous Homestead Increase

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

107-910-02/LaPoynor ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 101,971,069 0.9911 102,886,048 101,971,069
B - MULTIFAMILY 154,631 N/A 154,631 154,631
C1 - VACANT LOTS 2,321,652 N/A 2,321,652 2,321,652
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,765,999 1.0295 9,486,421 9,765,999
D2 - FARM & RANCH IMP 1,648,137 N/A 1,648,137 1,648,137
E - NON-AG LAND AND IMPROVEMENTS 265,799,763 1.0027 265,089,998 265,799,763
F1 - COMMERCIAL REAL 3,294,949 N/A 3,294,949 3,294,949
F2 - INDUSTRIAL REAL 958,091 N/A 958,091 958,091
G - ALL MINERALS 2,779,241 N/A 2,779,241 2,779,241
J - ALL UTILITIES 25,086,307 N/A 25,086,307 25,086,307
L1 - COMMERCIAL PERSONAL 3,085,791 N/A 3,085,791 3,085,791
L2 - INDUSTRIAL PERSONAL 3,103,080 N/A 3,103,080 3,103,080
M1 - MOBILE HOMES 5,757,674 N/A 5,757,674 5,757,674
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,033 N/A 2,033 2,033
Subtotal 425,728,417 425,654,053 425,728,417
Less Total Deductions 140,515,405 144,616,170 140,515,405
Total Taxable Value 285,213,012 281,037,883 285,213,012

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 316,979,790 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 285,213,012 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 303,445,906 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 271,679,128 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 330,704,790 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 339,854,790 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 291,745,267 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 316,979,790 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 285,213,012 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 303,445,906 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 271,679,128 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 330,704,790 T13 plus the loss to the chapter 313 agreement
T16 339,854,790 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 291,745,267 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 31,766,778 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 13,533,884 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 13,725,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 9,150,000 Loss to Second Previous Homestead Increase