taxes Property Tax Assistance

2023 ISD Summary Worksheet

061-Denton/Denton County

061-901/Denton ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 27,192,241,552 1.0064 27,019,317,917 27,192,241,552
B - MULTIFAMILY 3,625,584,474 1.1262 3,219,307,826 3,625,584,474
C1 - VACANT LOTS 757,674,678 0.9490 798,392,706 757,674,678
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,270,308 1.1950 1,899,861 2,270,308
D2 - FARM & RANCH IMP 19,798,443 N/A 19,798,443 19,798,443
E - NON-AG LAND AND IMPROVEMENTS 775,358,041 0.9397 825,112,314 775,358,041
F1 - COMMERCIAL REAL 4,381,195,399 1.0968 3,994,525,346 4,381,195,399
F2 - INDUSTRIAL REAL 175,201,322 N/A 175,201,322 175,201,322
G - ALL MINERALS 117,023,422 N/A 117,023,422 117,023,422
J - ALL UTILITIES 335,772,555 0.9693 346,407,258 335,772,555
L1 - COMMERCIAL PERSONAL 1,088,760,785 1.0164 1,071,193,216 1,088,760,785
L2 - INDUSTRIAL PERSONAL 739,868,503 N/A 739,868,503 739,868,503
M1 - MOBILE HOMES 34,783,166 N/A 34,783,166 34,783,166
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 467,996,286 N/A 467,996,286 467,996,286
S - SPECIAL INVENTORY 93,742,669 N/A 93,742,669 93,742,669
Subtotal 39,807,271,603 0 38,924,570,255 39,807,271,603
Less Total Deductions 9,927,958,617 0 9,875,582,792 9,927,958,617
Total Taxable Value 29,879,312,986 0 29,048,987,463 29,879,312,986

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 32,310,710,273 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 29,879,312,986 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 32,310,710,273 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 29,879,312,986 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 32,940,335,273 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 33,360,085,273 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 30,818,987,762 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 32,310,710,273 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 29,879,312,986 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 32,310,710,273 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 29,879,312,986 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 32,940,335,273 T13 plus the loss to the chapter 313 agreement
T16 33,360,085,273 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 30,818,987,762 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,431,397,287 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 629,625,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 419,750,000 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

061-901-02/Denton ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 27,192,241,552 1.0064 27,019,317,917 27,192,241,552
B - MULTIFAMILY 3,625,584,474 1.1262 3,219,307,826 3,625,584,474
C1 - VACANT LOTS 757,674,678 0.9490 798,392,706 757,674,678
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,270,308 1.1950 1,899,861 2,270,308
D2 - FARM & RANCH IMP 19,798,443 N/A 19,798,443 19,798,443
E - NON-AG LAND AND IMPROVEMENTS 775,358,041 0.9397 825,112,314 775,358,041
F1 - COMMERCIAL REAL 4,381,195,399 1.0968 3,994,525,346 4,381,195,399
F2 - INDUSTRIAL REAL 175,201,322 N/A 175,201,322 175,201,322
G - ALL MINERALS 117,023,422 N/A 117,023,422 117,023,422
J - ALL UTILITIES 335,772,555 0.9693 346,407,258 335,772,555
L1 - COMMERCIAL PERSONAL 1,088,760,785 1.0164 1,071,193,216 1,088,760,785
L2 - INDUSTRIAL PERSONAL 739,868,503 N/A 739,868,503 739,868,503
M1 - MOBILE HOMES 34,783,166 N/A 34,783,166 34,783,166
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 467,996,286 N/A 467,996,286 467,996,286
S - SPECIAL INVENTORY 93,742,669 N/A 93,742,669 93,742,669
Subtotal 39,807,271,603 38,924,570,255 39,807,271,603
Less Total Deductions 9,927,958,617 9,875,582,792 9,927,958,617
Total Taxable Value 29,879,312,986 29,048,987,463 29,879,312,986

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 32,310,710,273 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 29,879,312,986 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 32,310,710,273 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 29,879,312,986 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 32,940,335,273 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 33,360,085,273 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 30,818,987,762 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 32,310,710,273 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 29,879,312,986 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 32,310,710,273 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 29,879,312,986 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 32,940,335,273 T13 plus the loss to the chapter 313 agreement
T16 33,360,085,273 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 30,818,987,762 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,431,397,287 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 629,625,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 419,750,000 Loss to Second Previous Homestead Increase