taxes Property Tax Assistance

2023 ISD Summary Worksheet

010-Bandera/Bandera County

010-902/Bandera ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,642,332,305 0.9419 1,743,637,653 1,642,332,305
B - MULTIFAMILY 8,086,740 N/A 8,086,740 8,086,740
C1 - VACANT LOTS 245,534,173 0.8911 275,540,538 245,534,173
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,715,195 1.0538 8,270,247 8,715,195
D2 - FARM & RANCH IMP 6,179,518 N/A 6,179,518 6,179,518
E - NON-AG LAND AND IMPROVEMENTS 1,476,353,926 1.0338 1,428,084,664 1,476,353,926
F1 - COMMERCIAL REAL 263,481,020 1.0147 259,663,960 263,481,020
F2 - INDUSTRIAL REAL 1,759,880 N/A 1,759,880 1,759,880
G - ALL MINERALS 7,150 N/A 7,150 7,150
J - ALL UTILITIES 34,276,560 N/A 34,276,560 34,276,560
L1 - COMMERCIAL PERSONAL 26,444,260 N/A 26,444,260 26,444,260
L2 - INDUSTRIAL PERSONAL 1,755,390 N/A 1,755,390 1,755,390
M1 - MOBILE HOMES 59,241,190 N/A 59,241,190 59,241,190
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,248,160 N/A 1,248,160 1,248,160
S - SPECIAL INVENTORY 222,060 N/A 222,060 222,060
Subtotal 3,775,637,527 0 3,854,417,970 3,775,637,527
Less Total Deductions 1,111,707,736 0 1,140,841,349 1,111,707,736
Total Taxable Value 2,663,929,791 0 2,713,576,621 2,663,929,791

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 2,943,742,842 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,663,929,791 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 2,943,742,842 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,663,929,791 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,034,852,842 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,095,592,842 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,663,929,791 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 2,943,742,842 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,663,929,791 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 2,943,742,842 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,663,929,791 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,034,852,842 T13 plus the loss to the chapter 313 agreement
T16 3,095,592,842 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,663,929,791 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 279,813,051 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 91,110,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 60,740,000 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

010-902-02/Bandera ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,642,332,305 0.9419 1,743,637,653 1,642,332,305
B - MULTIFAMILY 8,086,740 N/A 8,086,740 8,086,740
C1 - VACANT LOTS 245,534,173 0.8911 275,540,538 245,534,173
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,715,195 1.0538 8,270,247 8,715,195
D2 - FARM & RANCH IMP 6,179,518 N/A 6,179,518 6,179,518
E - NON-AG LAND AND IMPROVEMENTS 1,476,353,926 1.0338 1,428,084,664 1,476,353,926
F1 - COMMERCIAL REAL 263,481,020 1.0147 259,663,960 263,481,020
F2 - INDUSTRIAL REAL 1,759,880 N/A 1,759,880 1,759,880
G - ALL MINERALS 7,150 N/A 7,150 7,150
J - ALL UTILITIES 34,276,560 N/A 34,276,560 34,276,560
L1 - COMMERCIAL PERSONAL 26,444,260 N/A 26,444,260 26,444,260
L2 - INDUSTRIAL PERSONAL 1,755,390 N/A 1,755,390 1,755,390
M1 - MOBILE HOMES 59,241,190 N/A 59,241,190 59,241,190
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,248,160 N/A 1,248,160 1,248,160
S - SPECIAL INVENTORY 222,060 N/A 222,060 222,060
Subtotal 3,775,637,527 3,854,417,970 3,775,637,527
Less Total Deductions 1,111,707,736 1,140,841,349 1,111,707,736
Total Taxable Value 2,663,929,791 2,713,576,621 2,663,929,791

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 2,943,742,842 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,663,929,791 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 2,943,742,842 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,663,929,791 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,034,852,842 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,095,592,842 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,663,929,791 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 2,943,742,842 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,663,929,791 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 2,943,742,842 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,663,929,791 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,034,852,842 T13 plus the loss to the chapter 313 agreement
T16 3,095,592,842 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,663,929,791 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 279,813,051 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 91,110,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 60,740,000 Loss to Second Previous Homestead Increase