taxes Property Tax Assistance

2023 ISD Summary Worksheet

030-Callahan/Callahan County

030-906/Eula ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 50,275,610 1.0563 47,595,958 50,275,610
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,334,420 N/A 2,334,420 2,334,420
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,631,020 1.1060 4,187,047 4,631,020
D2 - FARM & RANCH IMP 6,091,050 N/A 6,091,050 6,091,050
E - NON-AG LAND AND IMPROVEMENTS 142,876,650 0.9785 146,015,994 142,876,650
F1 - COMMERCIAL REAL 12,234,300 1.0411 11,751,321 12,234,300
F2 - INDUSTRIAL REAL 75,091,690 N/A 75,091,690 75,091,690
G - ALL MINERALS 2,571,365 N/A 2,571,365 2,571,365
J - ALL UTILITIES 49,433,490 1.3640 36,241,562 49,433,490
L1 - COMMERCIAL PERSONAL 11,468,610 0.9914 11,568,096 11,468,610
L2 - INDUSTRIAL PERSONAL 7,924,030 N/A 7,924,030 7,924,030
M1 - MOBILE HOMES 7,463,920 N/A 7,463,920 7,463,920
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,777,710 N/A 2,777,710 2,777,710
Subtotal 375,173,865 0 361,614,163 375,173,865
Less Total Deductions 118,005,593 0 113,641,378 118,005,593
Total Taxable Value 257,168,272 0 247,972,785 257,168,272

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 286,514,692 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 257,168,272 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 286,514,692 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 257,168,272 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 297,344,692 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 304,564,692 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 261,760,593 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 286,514,692 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 257,168,272 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 286,514,692 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 257,168,272 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 297,344,692 T13 plus the loss to the chapter 313 agreement
T16 304,564,692 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 261,760,593 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,346,420 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 10,830,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,220,000 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

221-Taylor/Taylor County

030-906/Eula ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 13,512,226 0.9637 14,021,195 13,512,226
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,782,207 N/A 1,782,207 1,782,207
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 921,377 0.9667 953,159 921,377
D2 - FARM & RANCH IMP 231,685 N/A 231,685 231,685
E - NON-AG LAND AND IMPROVEMENTS 10,616,727 1.0184 10,424,909 10,616,727
F1 - COMMERCIAL REAL 32,994,527 1.0197 32,357,092 32,994,527
F2 - INDUSTRIAL REAL 68,427,895 N/A 68,427,895 68,427,895
G - ALL MINERALS 975,287 N/A 975,287 975,287
J - ALL UTILITIES 15,333,754 0.9701 15,806,364 15,333,754
L1 - COMMERCIAL PERSONAL 24,467,889 0.8897 27,501,280 24,467,889
L2 - INDUSTRIAL PERSONAL 105,281,508 N/A 105,281,508 105,281,508
M1 - MOBILE HOMES 253,225 N/A 253,225 253,225
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 637,819 N/A 637,819 637,819
Subtotal 275,436,126 0 278,653,625 275,436,126
Less Total Deductions 8,604,468 0 8,638,058 8,604,468
Total Taxable Value 266,831,658 0 270,015,567 266,831,658

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 270,035,860 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 266,831,658 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 270,035,860 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 266,831,658 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 271,565,860 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 272,585,860 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 266,831,658 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 270,035,860 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 266,831,658 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 270,035,860 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 266,831,658 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 271,565,860 T13 plus the loss to the chapter 313 agreement
T16 272,585,860 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 266,831,658 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,204,202 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 1,530,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,020,000 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

030-906-02/Eula ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 63,787,836 1.0352 61,617,153 63,787,836
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,116,627 N/A 4,116,627 4,116,627
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,552,397 1.0802 5,140,206 5,552,397
D2 - FARM & RANCH IMP 6,322,735 N/A 6,322,735 6,322,735
E - NON-AG LAND AND IMPROVEMENTS 153,493,377 0.9812 156,440,903 153,493,377
F1 - COMMERCIAL REAL 45,228,827 1.0254 44,108,413 45,228,827
F2 - INDUSTRIAL REAL 143,519,585 N/A 143,519,585 143,519,585
G - ALL MINERALS 3,546,652 N/A 3,546,652 3,546,652
J - ALL UTILITIES 64,767,244 1.2444 52,047,926 64,767,244
L1 - COMMERCIAL PERSONAL 35,936,499 0.9198 39,069,376 35,936,499
L2 - INDUSTRIAL PERSONAL 113,205,538 N/A 113,205,538 113,205,538
M1 - MOBILE HOMES 7,717,145 N/A 7,717,145 7,717,145
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 3,415,529 N/A 3,415,529 3,415,529
Subtotal 650,609,991 640,267,788 650,609,991
Less Total Deductions 126,610,061 122,279,436 126,610,061
Total Taxable Value 523,999,930 517,988,352 523,999,930

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 556,550,552 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 523,999,930 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 556,550,552 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 523,999,930 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 568,910,552 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 577,150,552 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 528,592,251 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 556,550,552 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 523,999,930 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 556,550,552 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 523,999,930 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 568,910,552 T13 plus the loss to the chapter 313 agreement
T16 577,150,552 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 528,592,251 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 32,550,622 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 12,360,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,240,000 Loss to Second Previous Homestead Increase