taxes Property Tax Assistance

2023 ISD Summary Worksheet

034-Cass/Cass County

034-905/Linden-Kildare CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 75,010,950 0.9516 78,826,135 75,010,950
B - MULTIFAMILY 2,813,939 N/A 2,813,939 2,813,939
C1 - VACANT LOTS 2,508,380 N/A 2,508,380 2,508,380
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,675,337 1.0631 26,031,608 27,675,337
D2 - FARM & RANCH IMP 7,880,291 N/A 7,880,291 7,880,291
E - NON-AG LAND AND IMPROVEMENTS 240,295,434 0.9712 247,421,164 240,295,434
F1 - COMMERCIAL REAL 20,858,730 0.8496 24,551,236 20,858,730
F2 - INDUSTRIAL REAL 2,140,540 N/A 2,140,540 2,140,540
G - ALL MINERALS 77,867,046 N/A 77,867,046 77,867,046
J - ALL UTILITIES 34,097,970 0.9730 35,044,162 34,097,970
L1 - COMMERCIAL PERSONAL 6,956,320 N/A 6,956,320 6,956,320
L2 - INDUSTRIAL PERSONAL 15,178,020 N/A 15,178,020 15,178,020
M1 - MOBILE HOMES 14,138,580 N/A 14,138,580 14,138,580
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 145,300 N/A 145,300 145,300
Subtotal 527,566,837 0 541,502,721 527,566,837
Less Total Deductions 157,401,292 0 162,713,112 157,401,292
Total Taxable Value 370,165,545 0 378,789,609 370,165,545

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 429,379,130 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 370,165,545 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 429,379,130 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 370,165,545 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 452,419,130 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 467,779,130 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 380,773,070 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 429,379,130 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 370,165,545 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 429,379,130 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 370,165,545 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 452,419,130 T13 plus the loss to the chapter 313 agreement
T16 467,779,130 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 380,773,070 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 59,213,585 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 23,040,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,360,000 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

034-905-02/Linden-Kildare CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 75,010,950 0.9516 78,826,135 75,010,950
B - MULTIFAMILY 2,813,939 N/A 2,813,939 2,813,939
C1 - VACANT LOTS 2,508,380 N/A 2,508,380 2,508,380
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,675,337 1.0631 26,031,608 27,675,337
D2 - FARM & RANCH IMP 7,880,291 N/A 7,880,291 7,880,291
E - NON-AG LAND AND IMPROVEMENTS 240,295,434 0.9712 247,421,164 240,295,434
F1 - COMMERCIAL REAL 20,858,730 0.8496 24,551,236 20,858,730
F2 - INDUSTRIAL REAL 2,140,540 N/A 2,140,540 2,140,540
G - ALL MINERALS 77,867,046 N/A 77,867,046 77,867,046
J - ALL UTILITIES 34,097,970 0.9730 35,044,162 34,097,970
L1 - COMMERCIAL PERSONAL 6,956,320 N/A 6,956,320 6,956,320
L2 - INDUSTRIAL PERSONAL 15,178,020 N/A 15,178,020 15,178,020
M1 - MOBILE HOMES 14,138,580 N/A 14,138,580 14,138,580
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 145,300 N/A 145,300 145,300
Subtotal 527,566,837 541,502,721 527,566,837
Less Total Deductions 157,401,292 162,713,112 157,401,292
Total Taxable Value 370,165,545 378,789,609 370,165,545

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 429,379,130 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 370,165,545 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 429,379,130 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 370,165,545 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 452,419,130 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 467,779,130 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 380,773,070 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 429,379,130 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 370,165,545 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 429,379,130 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 370,165,545 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 452,419,130 T13 plus the loss to the chapter 313 agreement
T16 467,779,130 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 380,773,070 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 59,213,585 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 23,040,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,360,000 Loss to Second Previous Homestead Increase