taxes Property Tax Assistance

2023 ISD Summary Worksheet

030-Callahan/Callahan County

030-903/Baird ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 80,642,570 0.9985 80,763,716 80,642,570
B - MULTIFAMILY 10,490 N/A 10,490 10,490
C1 - VACANT LOTS 1,174,580 N/A 1,174,580 1,174,580
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,003,740 1.0561 17,994,438 19,003,740
D2 - FARM & RANCH IMP 7,358,030 N/A 7,358,030 7,358,030
E - NON-AG LAND AND IMPROVEMENTS 83,780,910 0.9298 90,106,378 83,780,910
F1 - COMMERCIAL REAL 11,952,230 N/A 11,952,230 11,952,230
F2 - INDUSTRIAL REAL 266,659,990 N/A 266,659,990 266,659,990
G - ALL MINERALS 2,442,490 N/A 2,442,490 2,442,490
J - ALL UTILITIES 181,019,630 0.9854 183,701,674 181,019,630
L1 - COMMERCIAL PERSONAL 31,068,850 N/A 31,068,850 31,068,850
L2 - INDUSTRIAL PERSONAL 9,425,740 N/A 9,425,740 9,425,740
M1 - MOBILE HOMES 3,921,470 N/A 3,921,470 3,921,470
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,715,130 N/A 8,715,130 8,715,130
Subtotal 707,175,850 0 715,295,206 707,175,850
Less Total Deductions 208,013,353 0 208,110,138 208,013,353
Total Taxable Value 499,162,497 0 507,185,068 499,162,497

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 523,940,047 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 499,162,497 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 523,940,047 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 499,162,497 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 535,085,047 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 542,515,047 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 502,057,357 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 631,081,237 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 606,303,687 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 631,081,237 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 606,303,687 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 642,226,237 T13 plus the loss to the chapter 313 agreement
T16 649,656,237 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 609,198,547 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 24,777,550 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 11,145,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,430,000 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

030-903-02/Baird ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 80,642,570 0.9985 80,763,716 80,642,570
B - MULTIFAMILY 10,490 N/A 10,490 10,490
C1 - VACANT LOTS 1,174,580 N/A 1,174,580 1,174,580
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,003,740 1.0561 17,994,438 19,003,740
D2 - FARM & RANCH IMP 7,358,030 N/A 7,358,030 7,358,030
E - NON-AG LAND AND IMPROVEMENTS 83,780,910 0.9298 90,106,378 83,780,910
F1 - COMMERCIAL REAL 11,952,230 N/A 11,952,230 11,952,230
F2 - INDUSTRIAL REAL 266,659,990 N/A 266,659,990 266,659,990
G - ALL MINERALS 2,442,490 N/A 2,442,490 2,442,490
J - ALL UTILITIES 181,019,630 0.9854 183,701,674 181,019,630
L1 - COMMERCIAL PERSONAL 31,068,850 N/A 31,068,850 31,068,850
L2 - INDUSTRIAL PERSONAL 9,425,740 N/A 9,425,740 9,425,740
M1 - MOBILE HOMES 3,921,470 N/A 3,921,470 3,921,470
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,715,130 N/A 8,715,130 8,715,130
Subtotal 707,175,850 715,295,206 707,175,850
Less Total Deductions 208,013,353 208,110,138 208,013,353
Total Taxable Value 499,162,497 507,185,068 499,162,497

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 523,940,047 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 499,162,497 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 523,940,047 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 499,162,497 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 535,085,047 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 542,515,047 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 502,057,357 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 631,081,237 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 606,303,687 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 631,081,237 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 606,303,687 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 642,226,237 T13 plus the loss to the chapter 313 agreement
T16 649,656,237 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 609,198,547 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 24,777,550 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 11,145,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,430,000 Loss to Second Previous Homestead Increase