taxes Property Tax Assistance

2023 ISD Summary Worksheet

043-Collin/Collin County

043-905/Frisco ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 31,117,957,434 N/A 31,117,957,434 31,117,957,434
B - MULTIFAMILY 6,306,986,969 N/A 6,306,986,969 6,306,986,969
C1 - VACANT LOTS 901,723,503 N/A 901,723,503 901,723,503
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 483,465 N/A 483,465 483,465
D2 - FARM & RANCH IMP 341,113 N/A 341,113 341,113
E - NON-AG LAND AND IMPROVEMENTS 41,755,245 N/A 41,755,245 41,755,245
F1 - COMMERCIAL REAL 11,302,714,758 N/A 11,302,714,758 11,302,714,758
F2 - INDUSTRIAL REAL 11,406,700 N/A 11,406,700 11,406,700
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 312,915,750 N/A 312,915,750 312,915,750
L1 - COMMERCIAL PERSONAL 1,553,103,554 N/A 1,553,103,554 1,553,103,554
L2 - INDUSTRIAL PERSONAL 21,835,619 N/A 21,835,619 21,835,619
M1 - MOBILE HOMES 1,300,707 N/A 1,300,707 1,300,707
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 329,394,075 N/A 329,394,075 329,394,075
S - SPECIAL INVENTORY 100,833,117 N/A 100,833,117 100,833,117
Subtotal 52,002,752,009 0 52,002,752,009 52,002,752,009
Less Total Deductions 11,343,374,149 0 11,343,374,149 11,343,374,149
Total Taxable Value 40,659,377,860 0 40,659,377,860 40,659,377,860

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 42,778,333,716 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 40,659,377,860 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 42,778,333,716 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 40,659,377,860 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 43,314,898,716 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 43,672,608,716 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 41,353,037,908 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 42,778,333,716 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 40,659,377,860 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 42,778,333,716 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 40,659,377,860 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 43,314,898,716 T13 plus the loss to the chapter 313 agreement
T16 43,672,608,716 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 41,353,037,908 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,118,955,856 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 536,565,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 357,710,000 Loss to Second Previous Homestead Increase

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

061-Denton/Denton County

043-905/Frisco ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 20,135,834,583 0.9960 20,216,701,389 20,135,834,583
B - MULTIFAMILY 1,354,238,154 1.5818 856,137,409 1,354,238,154
C1 - VACANT LOTS 371,307,412 N/A 371,307,412 371,307,412
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 123,209 1.0422 118,216 123,209
D2 - FARM & RANCH IMP 7,068 N/A 7,068 7,068
E - NON-AG LAND AND IMPROVEMENTS 106,003,043 N/A 106,003,043 106,003,043
F1 - COMMERCIAL REAL 1,474,845,243 1.0796 1,366,103,411 1,474,845,243
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 81,123,287 N/A 81,123,287 81,123,287
L1 - COMMERCIAL PERSONAL 180,636,787 N/A 180,636,787 180,636,787
L2 - INDUSTRIAL PERSONAL 163,900 N/A 163,900 163,900
M1 - MOBILE HOMES 15,069 N/A 15,069 15,069
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 54,471,170 N/A 54,471,170 54,471,170
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 23,758,768,925 0 23,232,788,161 23,758,768,925
Less Total Deductions 6,104,276,797 0 6,123,772,128 6,104,276,797
Total Taxable Value 17,654,492,128 0 17,109,016,033 17,654,492,128

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 18,858,638,515 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 17,654,492,128 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 18,858,638,515 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 17,654,492,128 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 19,161,308,515 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 19,363,088,515 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 17,968,801,033 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 18,858,638,515 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 17,654,492,128 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 18,858,638,515 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 17,654,492,128 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 19,161,308,515 T13 plus the loss to the chapter 313 agreement
T16 19,363,088,515 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 17,968,801,033 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,204,146,387 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 302,670,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 201,780,000 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

043-905-02/Frisco ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 51,253,792,017 0.9984 51,334,658,823 51,253,792,017
B - MULTIFAMILY 7,661,225,123 1.0695 7,163,124,378 7,661,225,123
C1 - VACANT LOTS 1,273,030,915 N/A 1,273,030,915 1,273,030,915
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 606,674 1.0083 601,681 606,674
D2 - FARM & RANCH IMP 348,181 N/A 348,181 348,181
E - NON-AG LAND AND IMPROVEMENTS 147,758,288 N/A 147,758,288 147,758,288
F1 - COMMERCIAL REAL 12,777,560,001 1.0086 12,668,818,169 12,777,560,001
F2 - INDUSTRIAL REAL 11,406,700 N/A 11,406,700 11,406,700
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 394,039,037 N/A 394,039,037 394,039,037
L1 - COMMERCIAL PERSONAL 1,733,740,341 N/A 1,733,740,341 1,733,740,341
L2 - INDUSTRIAL PERSONAL 21,999,519 N/A 21,999,519 21,999,519
M1 - MOBILE HOMES 1,315,776 N/A 1,315,776 1,315,776
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 383,865,245 N/A 383,865,245 383,865,245
S - SPECIAL INVENTORY 100,833,117 N/A 100,833,117 100,833,117
Subtotal 75,761,520,934 75,235,540,170 75,761,520,934
Less Total Deductions 17,447,650,946 17,467,146,277 17,447,650,946
Total Taxable Value 58,313,869,988 57,768,393,893 58,313,869,988

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 61,636,972,231 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 58,313,869,988 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 61,636,972,231 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 58,313,869,988 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 62,476,207,231 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 63,035,697,231 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 59,321,838,941 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 61,636,972,231 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 58,313,869,988 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 61,636,972,231 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 58,313,869,988 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 62,476,207,231 T13 plus the loss to the chapter 313 agreement
T16 63,035,697,231 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 59,321,838,941 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,323,102,243 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 839,235,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 559,490,000 Loss to Second Previous Homestead Increase