taxes Property Tax Assistance

2023 ISD Summary Worksheet

029-Calhoun/Calhoun County

029-901/Calhoun County ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,800,837,224 0.9010 1,998,709,461 1,800,837,224
B - MULTIFAMILY 43,590,070 N/A 43,590,070 43,590,070
C1 - VACANT LOTS 165,021,073 0.9908 166,553,364 165,021,073
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 29,170,898 0.9409 31,002,813 29,170,898
D2 - FARM & RANCH IMP 7,328,325 N/A 7,328,325 7,328,325
E - NON-AG LAND AND IMPROVEMENTS 121,434,766 0.6806 178,423,106 121,434,766
F1 - COMMERCIAL REAL 278,022,219 0.8995 309,085,291 278,022,219
F2 - INDUSTRIAL REAL 3,390,372,910 N/A 3,390,372,910 3,390,372,910
G - ALL MINERALS 10,075,070 N/A 10,075,070 10,075,070
J - ALL UTILITIES 172,554,430 0.9618 179,407,808 172,554,430
L1 - COMMERCIAL PERSONAL 162,023,340 0.9998 162,055,751 162,023,340
L2 - INDUSTRIAL PERSONAL 662,888,750 N/A 662,888,750 662,888,750
M1 - MOBILE HOMES 11,907,100 N/A 11,907,100 11,907,100
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,665,110 N/A 5,665,110 5,665,110
S - SPECIAL INVENTORY 13,482,270 N/A 13,482,270 13,482,270
Subtotal 6,874,373,555 0 7,170,547,199 6,874,373,555
Less Total Deductions 2,257,134,803 0 2,311,115,236 2,257,134,803
Total Taxable Value 4,617,238,752 0 4,859,431,963 4,617,238,752

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 4,843,906,942 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,617,238,752 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 4,770,455,272 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,543,787,082 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,922,536,942 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 4,974,956,942 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 4,647,976,707 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 6,286,548,512 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,059,880,322 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 6,213,096,842 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,986,428,652 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,365,178,512 T13 plus the loss to the chapter 313 agreement
T16 6,417,598,512 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 6,090,618,277 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 226,668,190 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 73,451,670 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 78,630,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 52,420,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

029-901-02/Calhoun County ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,800,837,224 0.9010 1,998,709,461 1,800,837,224
B - MULTIFAMILY 43,590,070 N/A 43,590,070 43,590,070
C1 - VACANT LOTS 165,021,073 0.9908 166,553,364 165,021,073
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 29,170,898 0.9409 31,002,813 29,170,898
D2 - FARM & RANCH IMP 7,328,325 N/A 7,328,325 7,328,325
E - NON-AG LAND AND IMPROVEMENTS 121,434,766 0.6806 178,423,106 121,434,766
F1 - COMMERCIAL REAL 278,022,219 0.8995 309,085,291 278,022,219
F2 - INDUSTRIAL REAL 3,390,372,910 N/A 3,390,372,910 3,390,372,910
G - ALL MINERALS 10,075,070 N/A 10,075,070 10,075,070
J - ALL UTILITIES 172,554,430 0.9618 179,407,808 172,554,430
L1 - COMMERCIAL PERSONAL 162,023,340 0.9998 162,055,751 162,023,340
L2 - INDUSTRIAL PERSONAL 662,888,750 N/A 662,888,750 662,888,750
M1 - MOBILE HOMES 11,907,100 N/A 11,907,100 11,907,100
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,665,110 N/A 5,665,110 5,665,110
S - SPECIAL INVENTORY 13,482,270 N/A 13,482,270 13,482,270
Subtotal 6,874,373,555 7,170,547,199 6,874,373,555
Less Total Deductions 2,257,134,803 2,311,115,236 2,257,134,803
Total Taxable Value 4,617,238,752 4,859,431,963 4,617,238,752

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 4,843,906,942 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,617,238,752 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 4,770,455,272 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,543,787,082 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,922,536,942 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 4,974,956,942 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 4,647,976,707 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 6,286,548,512 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,059,880,322 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 6,213,096,842 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,986,428,652 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,365,178,512 T13 plus the loss to the chapter 313 agreement
T16 6,417,598,512 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 6,090,618,277 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 226,668,190 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 73,451,670 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 78,630,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 52,420,000 Loss to Second Previous Homestead Increase