taxes Property Tax Assistance

2023 ISD Summary Worksheet

037-Cherokee/Cherokee County

212-904/Troup ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 78,574,380 1.1000 71,431,255 78,574,380
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,362,700 N/A 3,362,700 3,362,700
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,158,031 1.0924 2,890,811 3,158,031
D2 - FARM & RANCH IMP 2,839,900 N/A 2,839,900 2,839,900
E - NON-AG LAND AND IMPROVEMENTS 169,566,785 1.0902 155,537,319 169,566,785
F1 - COMMERCIAL REAL 846,850 N/A 846,850 846,850
F2 - INDUSTRIAL REAL 2,985,240 N/A 2,985,240 2,985,240
G - ALL MINERALS 84,314,962 1.0252 82,242,452 84,314,962
J - ALL UTILITIES 24,543,750 0.9615 25,526,521 24,543,750
L1 - COMMERCIAL PERSONAL 2,157,230 N/A 2,157,230 2,157,230
L2 - INDUSTRIAL PERSONAL 3,903,330 N/A 3,903,330 3,903,330
M1 - MOBILE HOMES 7,712,860 N/A 7,712,860 7,712,860
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 383,966,018 0 361,436,468 383,966,018
Less Total Deductions 119,137,078 0 110,603,683 119,137,078
Total Taxable Value 264,828,940 0 250,832,785 264,828,940

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 295,001,371 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 264,828,940 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 295,001,371 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 264,828,940 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 304,931,371 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 311,551,371 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 276,218,547 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 295,001,371 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 264,828,940 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 295,001,371 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 264,828,940 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 304,931,371 T13 plus the loss to the chapter 313 agreement
T16 311,551,371 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 276,218,547 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 30,172,431 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 9,930,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,620,000 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

212-Smith/Smith County

212-904/Troup ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 123,593,683 0.9955 124,152,369 123,593,683
B - MULTIFAMILY 4,706,863 N/A 4,706,863 4,706,863
C1 - VACANT LOTS 5,729,623 N/A 5,729,623 5,729,623
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,123,142 1.1797 2,647,467 3,123,142
D2 - FARM & RANCH IMP 1,606,779 N/A 1,606,779 1,606,779
E - NON-AG LAND AND IMPROVEMENTS 72,075,528 0.8874 81,221,014 72,075,528
F1 - COMMERCIAL REAL 10,006,799 N/A 10,006,799 10,006,799
F2 - INDUSTRIAL REAL 2,483,340 N/A 2,483,340 2,483,340
G - ALL MINERALS 104,594,575 1.0061 103,960,416 104,594,575
J - ALL UTILITIES 26,554,653 0.9513 27,914,068 26,554,653
L1 - COMMERCIAL PERSONAL 7,571,074 N/A 7,571,074 7,571,074
L2 - INDUSTRIAL PERSONAL 8,430,464 N/A 8,430,464 8,430,464
M1 - MOBILE HOMES 3,749,425 N/A 3,749,425 3,749,425
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 374,225,948 0 384,179,701 374,225,948
Less Total Deductions 91,636,221 0 91,889,735 91,636,221
Total Taxable Value 282,589,727 0 292,289,966 282,589,727

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 311,338,541 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 282,589,727 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 311,338,541 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 282,589,727 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 322,078,541 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 329,238,541 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 290,393,231 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 311,338,541 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 282,589,727 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 311,338,541 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 282,589,727 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 322,078,541 T13 plus the loss to the chapter 313 agreement
T16 329,238,541 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 290,393,231 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 28,748,814 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 10,740,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,160,000 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

212-904-02/Troup ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 202,168,063 1.0337 195,583,624 202,168,063
B - MULTIFAMILY 4,706,863 N/A 4,706,863 4,706,863
C1 - VACANT LOTS 9,092,323 N/A 9,092,323 9,092,323
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,281,173 1.1341 5,538,278 6,281,173
D2 - FARM & RANCH IMP 4,446,679 N/A 4,446,679 4,446,679
E - NON-AG LAND AND IMPROVEMENTS 241,642,313 1.0206 236,758,333 241,642,313
F1 - COMMERCIAL REAL 10,853,649 N/A 10,853,649 10,853,649
F2 - INDUSTRIAL REAL 5,468,580 N/A 5,468,580 5,468,580
G - ALL MINERALS 188,909,537 1.0145 186,202,868 188,909,537
J - ALL UTILITIES 51,098,403 0.9562 53,440,589 51,098,403
L1 - COMMERCIAL PERSONAL 9,728,304 N/A 9,728,304 9,728,304
L2 - INDUSTRIAL PERSONAL 12,333,794 N/A 12,333,794 12,333,794
M1 - MOBILE HOMES 11,462,285 N/A 11,462,285 11,462,285
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 758,191,966 745,616,169 758,191,966
Less Total Deductions 210,773,299 202,493,418 210,773,299
Total Taxable Value 547,418,667 543,122,751 547,418,667

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 606,339,912 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 547,418,667 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 606,339,912 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 547,418,667 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 627,009,912 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 640,789,912 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 566,611,778 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 606,339,912 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 547,418,667 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 606,339,912 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 547,418,667 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 627,009,912 T13 plus the loss to the chapter 313 agreement
T16 640,789,912 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 566,611,778 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 58,921,245 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 20,670,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,780,000 Loss to Second Previous Homestead Increase