taxes Property Tax Assistance

2023 ISD Summary Worksheet

031-Cameron/Cameron County

031-903/Harlingen CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,954,270,342 0.9403 4,205,328,450 4,205,328,450
B - MULTIFAMILY 331,537,060 0.7526 440,522,269 440,522,269
C1 - VACANT LOTS 162,011,392 N/A 162,011,392 162,011,392
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,552,718 1.0245 9,324,310 9,324,310
D2 - FARM & RANCH IMP 1,218,016 N/A 1,218,016 1,218,016
E - NON-AG LAND AND IMPROVEMENTS 127,118,160 N/A 127,118,160 127,118,160
F1 - COMMERCIAL REAL 1,254,218,503 0.8190 1,531,402,324 1,531,402,324
F2 - INDUSTRIAL REAL 43,454,396 N/A 43,454,396 43,454,396
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 154,078,967 N/A 154,078,967 154,078,967
L1 - COMMERCIAL PERSONAL 467,562,943 1.0266 455,448,026 455,448,026
L2 - INDUSTRIAL PERSONAL 194,172,484 N/A 194,172,484 194,172,484
M1 - MOBILE HOMES 30,570,584 N/A 30,570,584 30,570,584
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,475,554 N/A 2,475,554 2,475,554
S - SPECIAL INVENTORY 48,657,974 N/A 48,657,974 48,657,974
Subtotal 6,780,899,093 0 7,405,782,906 7,405,782,906
Less Total Deductions 2,151,850,784 0 2,239,448,003 2,239,448,003
Total Taxable Value 4,629,048,309 0 5,166,334,903 5,166,334,903

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 5,763,122,933 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 5,166,334,903 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 5,763,122,933 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 5,166,334,903 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,980,877,933 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 6,126,047,933 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 5,247,551,969 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 5,763,122,933 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 5,166,334,903 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 5,763,122,933 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,166,334,903 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,980,877,933 T13 plus the loss to the chapter 313 agreement
T16 6,126,047,933 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 5,247,551,969 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 596,788,030 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 217,755,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 145,170,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

031-903-02/Harlingen CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,954,270,342 0.9403 4,205,328,450 4,205,328,450
B - MULTIFAMILY 331,537,060 0.7526 440,522,269 440,522,269
C1 - VACANT LOTS 162,011,392 N/A 162,011,392 162,011,392
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,552,718 1.0245 9,324,310 9,324,310
D2 - FARM & RANCH IMP 1,218,016 N/A 1,218,016 1,218,016
E - NON-AG LAND AND IMPROVEMENTS 127,118,160 N/A 127,118,160 127,118,160
F1 - COMMERCIAL REAL 1,254,218,503 0.8190 1,531,402,324 1,531,402,324
F2 - INDUSTRIAL REAL 43,454,396 N/A 43,454,396 43,454,396
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 154,078,967 N/A 154,078,967 154,078,967
L1 - COMMERCIAL PERSONAL 467,562,943 1.0266 455,448,026 455,448,026
L2 - INDUSTRIAL PERSONAL 194,172,484 N/A 194,172,484 194,172,484
M1 - MOBILE HOMES 30,570,584 N/A 30,570,584 30,570,584
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,475,554 N/A 2,475,554 2,475,554
S - SPECIAL INVENTORY 48,657,974 N/A 48,657,974 48,657,974
Subtotal 6,780,899,093 7,405,782,906 7,405,782,906
Less Total Deductions 2,151,850,784 2,239,448,003 2,239,448,003
Total Taxable Value 4,629,048,309 5,166,334,903 5,166,334,903

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 5,763,122,933 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 5,166,334,903 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 5,763,122,933 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 5,166,334,903 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,980,877,933 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 6,126,047,933 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 5,247,551,969 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 5,763,122,933 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 5,166,334,903 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 5,763,122,933 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,166,334,903 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,980,877,933 T13 plus the loss to the chapter 313 agreement
T16 6,126,047,933 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 5,247,551,969 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 596,788,030 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 217,755,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 145,170,000 Loss to Second Previous Homestead Increase