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2023 ISD Summary Worksheet
034-Cass/Cass County
034-906/McLeod ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 7,695,600 | 0.9247 | 8,322,267 | 7,695,600 |
| B - MULTIFAMILY | 0 | N/A | 0 | 0 |
| C1 - VACANT LOTS | 90,440 | N/A | 90,440 | 90,440 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 4,212,301 | 1.0330 | 4,077,824 | 4,212,301 |
| D2 - FARM & RANCH IMP | 833,060 | N/A | 833,060 | 833,060 |
| E - NON-AG LAND AND IMPROVEMENTS | 37,495,816 | 0.9715 | 38,595,796 | 37,495,816 |
| F1 - COMMERCIAL REAL | 434,913 | N/A | 434,913 | 434,913 |
| F2 - INDUSTRIAL REAL | 29,930 | N/A | 29,930 | 29,930 |
| G - ALL MINERALS | 5,412,269 | 1.0171 | 5,321,275 | 5,412,269 |
| J - ALL UTILITIES | 1,155,810 | N/A | 1,155,810 | 1,155,810 |
| L1 - COMMERCIAL PERSONAL | 717,100 | N/A | 717,100 | 717,100 |
| L2 - INDUSTRIAL PERSONAL | 203,980 | N/A | 203,980 | 203,980 |
| M1 - MOBILE HOMES | 3,043,850 | N/A | 3,043,850 | 3,043,850 |
| 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 | 61,325,069 | 0 | 62,826,245 | 61,325,069 |
| Less Total Deductions | 19,970,815 | 0 | 20,769,457 | 19,970,815 |
| Total Taxable Value | 41,354,254 | 0 | 42,056,788 | 41,354,254 |
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 | 49,050,194 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 41,354,254 | 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 | 49,050,194 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 41,354,254 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 52,230,194 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 54,350,194 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 42,717,822 | 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 | 49,050,194 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 41,354,254 | 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 | 49,050,194 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 41,354,254 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 52,230,194 | T13 plus the loss to the chapter 313 agreement |
| T16 | 54,350,194 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 42,717,822 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 7,695,940 | 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 | 3,180,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 2,120,000 | 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
034-906-02/McLeod ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 7,695,600 | 0.9247 | 8,322,267 | 7,695,600 |
| B - MULTIFAMILY | 0 | N/A | 0 | 0 |
| C1 - VACANT LOTS | 90,440 | N/A | 90,440 | 90,440 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 4,212,301 | 1.0330 | 4,077,824 | 4,212,301 |
| D2 - FARM & RANCH IMP | 833,060 | N/A | 833,060 | 833,060 |
| E - NON-AG LAND AND IMPROVEMENTS | 37,495,816 | 0.9715 | 38,595,796 | 37,495,816 |
| F1 - COMMERCIAL REAL | 434,913 | N/A | 434,913 | 434,913 |
| F2 - INDUSTRIAL REAL | 29,930 | N/A | 29,930 | 29,930 |
| G - ALL MINERALS | 5,412,269 | 1.0171 | 5,321,275 | 5,412,269 |
| J - ALL UTILITIES | 1,155,810 | N/A | 1,155,810 | 1,155,810 |
| L1 - COMMERCIAL PERSONAL | 717,100 | N/A | 717,100 | 717,100 |
| L2 - INDUSTRIAL PERSONAL | 203,980 | N/A | 203,980 | 203,980 |
| M1 - MOBILE HOMES | 3,043,850 | N/A | 3,043,850 | 3,043,850 |
| 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 | 61,325,069 | 62,826,245 | 61,325,069 | |
| Less Total Deductions | 19,970,815 | 20,769,457 | 19,970,815 | |
| Total Taxable Value | 41,354,254 | 42,056,788 | 41,354,254 |
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 | 49,050,194 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 41,354,254 | 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 | 49,050,194 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 41,354,254 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 52,230,194 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 54,350,194 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 42,717,822 | 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 | 49,050,194 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 41,354,254 | 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 | 49,050,194 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 41,354,254 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 52,230,194 | T13 plus the loss to the chapter 313 agreement |
| T16 | 54,350,194 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 42,717,822 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 7,695,940 | 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 | 3,180,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 2,120,000 | Loss to Second Previous Homestead Increase |