taxes Property Tax Assistance

2023 ISD Summary Worksheet

034-Cass/Cass County

034-901/Atlanta ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 246,307,137 0.9583 257,025,083 246,307,137
B - MULTIFAMILY 8,838,475 N/A 8,838,475 8,838,475
C1 - VACANT LOTS 7,228,957 N/A 7,228,957 7,228,957
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,800,321 1.0678 23,224,900 24,800,321
D2 - FARM & RANCH IMP 5,670,075 N/A 5,670,075 5,670,075
E - NON-AG LAND AND IMPROVEMENTS 317,668,773 0.9452 336,086,302 317,668,773
F1 - COMMERCIAL REAL 88,556,656 0.8926 99,212,028 88,556,656
F2 - INDUSTRIAL REAL 25,398,995 N/A 25,398,995 25,398,995
G - ALL MINERALS 6,373,065 N/A 6,373,065 6,373,065
J - ALL UTILITIES 89,627,740 1.3197 67,915,238 89,627,740
L1 - COMMERCIAL PERSONAL 27,551,892 N/A 27,551,892 27,551,892
L2 - INDUSTRIAL PERSONAL 35,002,000 N/A 35,002,000 35,002,000
M1 - MOBILE HOMES 17,593,990 N/A 17,593,990 17,593,990
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 37,240 N/A 37,240 37,240
S - SPECIAL INVENTORY 58,600 N/A 58,600 58,600
Subtotal 900,713,916 0 917,216,840 900,713,916
Less Total Deductions 306,149,947 0 314,747,548 306,149,947
Total Taxable Value 594,563,969 0 602,469,292 594,563,969

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 712,307,426 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 594,563,969 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 712,307,426 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 594,563,969 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 751,532,426 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 777,682,426 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 618,437,639 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 712,307,426 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 594,563,969 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 712,307,426 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 594,563,969 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 751,532,426 T13 plus the loss to the chapter 313 agreement
T16 777,682,426 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 618,437,639 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 117,743,457 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 39,225,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 26,150,000 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

034-901-02/Atlanta ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 246,307,137 0.9583 257,025,083 246,307,137
B - MULTIFAMILY 8,838,475 N/A 8,838,475 8,838,475
C1 - VACANT LOTS 7,228,957 N/A 7,228,957 7,228,957
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,800,321 1.0678 23,224,900 24,800,321
D2 - FARM & RANCH IMP 5,670,075 N/A 5,670,075 5,670,075
E - NON-AG LAND AND IMPROVEMENTS 317,668,773 0.9452 336,086,302 317,668,773
F1 - COMMERCIAL REAL 88,556,656 0.8926 99,212,028 88,556,656
F2 - INDUSTRIAL REAL 25,398,995 N/A 25,398,995 25,398,995
G - ALL MINERALS 6,373,065 N/A 6,373,065 6,373,065
J - ALL UTILITIES 89,627,740 1.3197 67,915,238 89,627,740
L1 - COMMERCIAL PERSONAL 27,551,892 N/A 27,551,892 27,551,892
L2 - INDUSTRIAL PERSONAL 35,002,000 N/A 35,002,000 35,002,000
M1 - MOBILE HOMES 17,593,990 N/A 17,593,990 17,593,990
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 37,240 N/A 37,240 37,240
S - SPECIAL INVENTORY 58,600 N/A 58,600 58,600
Subtotal 900,713,916 917,216,840 900,713,916
Less Total Deductions 306,149,947 314,747,548 306,149,947
Total Taxable Value 594,563,969 602,469,292 594,563,969

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 712,307,426 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 594,563,969 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 712,307,426 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 594,563,969 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 751,532,426 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 777,682,426 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 618,437,639 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 712,307,426 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 594,563,969 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 712,307,426 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 594,563,969 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 751,532,426 T13 plus the loss to the chapter 313 agreement
T16 777,682,426 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 618,437,639 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 117,743,457 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 39,225,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 26,150,000 Loss to Second Previous Homestead Increase