taxes Property Tax Assistance

2023 ISD Summary Worksheet

034-Cass/Cass County

172-905/Pewitt CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 956,730 N/A 956,730 956,730
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 80,070 N/A 80,070 80,070
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,139,095 1.1102 7,331,053 8,139,095
D2 - FARM & RANCH IMP 1,657,582 N/A 1,657,582 1,657,582
E - NON-AG LAND AND IMPROVEMENTS 66,736,073 1.0416 64,070,731 66,736,073
F1 - COMMERCIAL REAL 785,717 N/A 785,717 785,717
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 9,594,513 1.0138 9,463,911 9,594,513
J - ALL UTILITIES 26,896,360 0.9896 27,179,022 26,896,360
L1 - COMMERCIAL PERSONAL 602,735 N/A 602,735 602,735
L2 - INDUSTRIAL PERSONAL 947,790 N/A 947,790 947,790
M1 - MOBILE HOMES 4,026,220 N/A 4,026,220 4,026,220
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 120,422,885 0 117,101,561 120,422,885
Less Total Deductions 33,601,579 0 33,601,579 33,601,579
Total Taxable Value 86,821,306 0 83,499,982 86,821,306

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 99,339,705 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 86,821,306 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 99,339,705 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 86,821,306 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 104,274,705 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 107,564,705 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 88,783,090 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 99,339,705 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 86,821,306 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 99,339,705 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 86,821,306 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 104,274,705 T13 plus the loss to the chapter 313 agreement
T16 107,564,705 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 88,783,090 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,518,399 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 4,935,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,290,000 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

172-Morris/Morris County

172-905/Pewitt CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 107,040,050 0.9855 108,614,967 107,040,050
B - MULTIFAMILY 847,690 N/A 847,690 847,690
C1 - VACANT LOTS 2,922,190 N/A 2,922,190 2,922,190
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,357,350 1.5752 4,035,807 6,357,350
D2 - FARM & RANCH IMP 14,382,940 N/A 14,382,940 14,382,940
E - NON-AG LAND AND IMPROVEMENTS 116,481,490 0.9501 122,599,190 116,481,490
F1 - COMMERCIAL REAL 19,679,430 0.8142 24,170,265 19,679,430
F2 - INDUSTRIAL REAL 6,086,590 N/A 6,086,590 6,086,590
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 40,007,330 0.9607 41,643,937 40,007,330
L1 - COMMERCIAL PERSONAL 5,772,480 N/A 5,772,480 5,772,480
L2 - INDUSTRIAL PERSONAL 22,828,700 N/A 22,828,700 22,828,700
M1 - MOBILE HOMES 6,348,770 N/A 6,348,770 6,348,770
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,000 N/A 1,000 1,000
Subtotal 348,756,010 0 360,254,526 348,756,010
Less Total Deductions 115,899,890 0 116,636,740 115,899,890
Total Taxable Value 232,856,120 0 243,617,786 232,856,120

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 277,876,650 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 232,856,120 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 277,876,650 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 232,856,120 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 294,286,650 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 305,226,650 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 239,702,067 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 277,876,650 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 232,856,120 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 277,876,650 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 232,856,120 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 294,286,650 T13 plus the loss to the chapter 313 agreement
T16 305,226,650 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 239,702,067 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 45,020,530 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 16,410,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,940,000 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

225-Titus/Titus County

172-905/Pewitt CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 862,694 N/A 862,694 862,694
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 102,310 N/A 102,310 102,310
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 517,550 N/A 517,550 517,550
D2 - FARM & RANCH IMP 679,696 N/A 679,696 679,696
E - NON-AG LAND AND IMPROVEMENTS 19,403,197 N/A 19,403,197 19,403,197
F1 - COMMERCIAL REAL 191,847 N/A 191,847 191,847
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,742,580 N/A 3,742,580 3,742,580
L1 - COMMERCIAL PERSONAL 45,413 N/A 45,413 45,413
L2 - INDUSTRIAL PERSONAL 805,940 N/A 805,940 805,940
M1 - MOBILE HOMES 829,504 N/A 829,504 829,504
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 27,180,731 0 27,180,731 27,180,731
Less Total Deductions 8,831,092 0 8,831,092 8,831,092
Total Taxable Value 18,349,639 0 18,349,639 18,349,639

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 20,689,218 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 18,349,639 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 20,689,218 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 18,349,639 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 21,574,218 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 22,164,218 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 18,349,639 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 20,689,218 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 18,349,639 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 20,689,218 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 18,349,639 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 21,574,218 T13 plus the loss to the chapter 313 agreement
T16 22,164,218 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 18,349,639 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,339,579 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 885,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 590,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

172-905-02/Pewitt CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 108,859,474 0.9857 110,434,391 108,859,474
B - MULTIFAMILY 847,690 N/A 847,690 847,690
C1 - VACANT LOTS 3,104,570 N/A 3,104,570 3,104,570
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,013,995 1.2633 11,884,410 15,013,995
D2 - FARM & RANCH IMP 16,720,218 N/A 16,720,218 16,720,218
E - NON-AG LAND AND IMPROVEMENTS 202,620,760 0.9832 206,073,118 202,620,760
F1 - COMMERCIAL REAL 20,656,994 0.8214 25,147,829 20,656,994
F2 - INDUSTRIAL REAL 6,086,590 N/A 6,086,590 6,086,590
G - ALL MINERALS 9,594,513 1.0138 9,463,911 9,594,513
J - ALL UTILITIES 70,646,270 0.9736 72,565,539 70,646,270
L1 - COMMERCIAL PERSONAL 6,420,628 N/A 6,420,628 6,420,628
L2 - INDUSTRIAL PERSONAL 24,582,430 N/A 24,582,430 24,582,430
M1 - MOBILE HOMES 11,204,494 N/A 11,204,494 11,204,494
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,000 N/A 1,000 1,000
Subtotal 496,359,626 504,536,818 496,359,626
Less Total Deductions 158,332,561 159,069,411 158,332,561
Total Taxable Value 338,027,065 345,467,407 338,027,065

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 397,905,573 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 338,027,065 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 397,905,573 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 338,027,065 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 420,135,573 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 434,955,573 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 346,834,796 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 397,905,573 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 338,027,065 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 397,905,573 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 338,027,065 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 420,135,573 T13 plus the loss to the chapter 313 agreement
T16 434,955,573 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 346,834,796 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 59,878,508 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 22,230,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,820,000 Loss to Second Previous Homestead Increase