taxes Property Tax Assistance

2023 ISD Summary Worksheet

034-Cass/Cass County

034-902/Avinger ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 64,147,180 0.9339 68,687,418 64,147,180
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,950,980 N/A 2,950,980 2,950,980
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,904,171 1.0376 4,726,300 4,904,171
D2 - FARM & RANCH IMP 890,930 N/A 890,930 890,930
E - NON-AG LAND AND IMPROVEMENTS 34,993,144 0.9688 36,120,091 34,993,144
F1 - COMMERCIAL REAL 4,007,985 N/A 4,007,985 4,007,985
F2 - INDUSTRIAL REAL 115,140 N/A 115,140 115,140
G - ALL MINERALS 36,024,355 0.9773 36,861,102 36,024,355
J - ALL UTILITIES 10,161,210 0.9517 10,676,904 10,161,210
L1 - COMMERCIAL PERSONAL 964,524 N/A 964,524 964,524
L2 - INDUSTRIAL PERSONAL 2,028,070 N/A 2,028,070 2,028,070
M1 - MOBILE HOMES 1,244,890 N/A 1,244,890 1,244,890
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 162,432,579 0 169,274,334 162,432,579
Less Total Deductions 36,766,363 0 37,198,692 36,766,363
Total Taxable Value 125,666,216 0 132,075,642 125,666,216

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 140,333,487 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 125,666,216 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 140,333,487 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 125,666,216 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 145,358,487 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 148,708,487 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 125,897,107 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 140,333,487 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 125,666,216 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 140,333,487 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 125,666,216 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 145,358,487 T13 plus the loss to the chapter 313 agreement
T16 148,708,487 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 125,897,107 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,667,271 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 5,025,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,350,000 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

155-Marion/Marion County

034-902/Avinger ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 757,470 N/A 757,470 757,470
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 110,230 N/A 110,230 110,230
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,511,170 N/A 1,511,170 1,511,170
D2 - FARM & RANCH IMP 403,710 N/A 403,710 403,710
E - NON-AG LAND AND IMPROVEMENTS 3,058,450 N/A 3,058,450 3,058,450
F1 - COMMERCIAL REAL 333,420 N/A 333,420 333,420
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 60,030 N/A 60,030 60,030
L1 - COMMERCIAL PERSONAL 175,080 N/A 175,080 175,080
L2 - INDUSTRIAL PERSONAL 30,800 N/A 30,800 30,800
M1 - MOBILE HOMES 0 N/A 0 0
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 6,440,360 0 6,440,360 6,440,360
Less Total Deductions 2,105,350 0 2,105,350 2,105,350
Total Taxable Value 4,335,010 0 4,335,010 4,335,010

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 5,080,350 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,335,010 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 5,080,350 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,335,010 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,305,350 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 5,455,350 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 4,335,010 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 5,080,350 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,335,010 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 5,080,350 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,335,010 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,305,350 T13 plus the loss to the chapter 313 agreement
T16 5,455,350 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 4,335,010 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 745,340 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 225,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 150,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

034-902-02/Avinger ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 64,904,650 0.9346 69,444,888 64,904,650
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,061,210 N/A 3,061,210 3,061,210
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,415,341 1.0285 6,237,470 6,415,341
D2 - FARM & RANCH IMP 1,294,640 N/A 1,294,640 1,294,640
E - NON-AG LAND AND IMPROVEMENTS 38,051,594 0.9712 39,178,541 38,051,594
F1 - COMMERCIAL REAL 4,341,405 N/A 4,341,405 4,341,405
F2 - INDUSTRIAL REAL 115,140 N/A 115,140 115,140
G - ALL MINERALS 36,024,355 0.9773 36,861,102 36,024,355
J - ALL UTILITIES 10,221,240 0.9520 10,736,934 10,221,240
L1 - COMMERCIAL PERSONAL 1,139,604 N/A 1,139,604 1,139,604
L2 - INDUSTRIAL PERSONAL 2,058,870 N/A 2,058,870 2,058,870
M1 - MOBILE HOMES 1,244,890 N/A 1,244,890 1,244,890
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 168,872,939 175,714,694 168,872,939
Less Total Deductions 38,871,713 39,304,042 38,871,713
Total Taxable Value 130,001,226 136,410,652 130,001,226

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 145,413,837 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 130,001,226 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 145,413,837 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 130,001,226 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 150,663,837 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 154,163,837 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 130,232,117 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 145,413,837 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 130,001,226 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 145,413,837 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 130,001,226 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 150,663,837 T13 plus the loss to the chapter 313 agreement
T16 154,163,837 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 130,232,117 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,412,611 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 5,250,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,500,000 Loss to Second Previous Homestead Increase