taxes Property Tax Assistance

2023 ISD Summary Worksheet

066-Duval/Duval County

066-902/San Diego ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 83,190,488 0.8542 97,389,941 97,389,941
B - MULTIFAMILY 2,565,131 N/A 2,565,131 2,565,131
C1 - VACANT LOTS 944,352 N/A 944,352 944,352
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,454,373 0.7604 30,845,783 30,845,783
D2 - FARM & RANCH IMP 321,470 N/A 321,470 321,470
E - NON-AG LAND AND IMPROVEMENTS 70,757,736 0.6474 109,295,236 109,295,236
F1 - COMMERCIAL REAL 7,497,880 N/A 7,497,880 7,497,880
F2 - INDUSTRIAL REAL 6,480 N/A 6,480 6,480
G - ALL MINERALS 9,736,730 N/A 9,736,730 9,736,730
J - ALL UTILITIES 208,268,290 0.9595 217,059,187 217,059,187
L1 - COMMERCIAL PERSONAL 1,493,390 N/A 1,493,390 1,493,390
L2 - INDUSTRIAL PERSONAL 6,731,380 N/A 6,731,380 6,731,380
M1 - MOBILE HOMES 5,545,870 N/A 5,545,870 5,545,870
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 420,513,570 0 489,432,830 489,432,830
Less Total Deductions 85,927,154 0 86,785,239 86,785,239
Total Taxable Value 334,586,416 0 402,647,591 402,647,591

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 418,543,279 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 402,647,591 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 418,543,279 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 402,647,591 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 436,558,279 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 448,568,279 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 402,647,591 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 418,543,279 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 402,647,591 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 418,543,279 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 402,647,591 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 436,558,279 T13 plus the loss to the chapter 313 agreement
T16 448,568,279 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 402,647,591 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,895,688 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 18,015,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 12,010,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP, YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF, AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

125-Jim Wells/Jim Wells County

066-902/San Diego ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 9,939,319 0.7701 12,906,530 12,906,530
B - MULTIFAMILY 56,567 N/A 56,567 56,567
C1 - VACANT LOTS 337,450 N/A 337,450 337,450
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,902,572 1.1003 3,546,742 3,546,742
D2 - FARM & RANCH IMP 147,507 N/A 147,507 147,507
E - NON-AG LAND AND IMPROVEMENTS 19,496,020 0.7520 25,925,559 25,925,559
F1 - COMMERCIAL REAL 7,327,329 0.7478 9,798,514 9,798,514
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 485,320 N/A 485,320 485,320
J - ALL UTILITIES 31,279,670 0.9754 32,068,556 32,068,556
L1 - COMMERCIAL PERSONAL 2,613,403 N/A 2,613,403 2,613,403
L2 - INDUSTRIAL PERSONAL 1,847,820 N/A 1,847,820 1,847,820
M1 - MOBILE HOMES 1,536,009 N/A 1,536,009 1,536,009
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 78,968,986 0 91,269,977 91,269,977
Less Total Deductions 14,414,049 0 15,882,809 15,882,809
Total Taxable Value 64,554,937 0 75,387,168 75,387,168

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 77,503,397 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 75,387,168 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 77,503,397 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 75,387,168 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 81,133,397 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 83,553,397 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 75,554,777 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 77,503,397 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 75,387,168 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 77,503,397 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 75,387,168 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 81,133,397 T13 plus the loss to the chapter 313 agreement
T16 83,553,397 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 75,554,777 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,116,229 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 3,630,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,420,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP, YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF, AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

066-902-02/San Diego ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 93,129,807 0.8444 110,296,471 110,296,471
B - MULTIFAMILY 2,621,698 N/A 2,621,698 2,621,698
C1 - VACANT LOTS 1,281,802 N/A 1,281,802 1,281,802
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,356,945 0.7954 34,392,525 34,392,525
D2 - FARM & RANCH IMP 468,977 N/A 468,977 468,977
E - NON-AG LAND AND IMPROVEMENTS 90,253,756 0.6675 135,220,795 135,220,795
F1 - COMMERCIAL REAL 14,825,209 0.8571 17,296,394 17,296,394
F2 - INDUSTRIAL REAL 6,480 N/A 6,480 6,480
G - ALL MINERALS 10,222,050 N/A 10,222,050 10,222,050
J - ALL UTILITIES 239,547,960 0.9615 249,127,743 249,127,743
L1 - COMMERCIAL PERSONAL 4,106,793 N/A 4,106,793 4,106,793
L2 - INDUSTRIAL PERSONAL 8,579,200 N/A 8,579,200 8,579,200
M1 - MOBILE HOMES 7,081,879 N/A 7,081,879 7,081,879
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 499,482,556 580,702,807 580,702,807
Less Total Deductions 100,341,203 102,668,048 102,668,048
Total Taxable Value 399,141,353 478,034,759 478,034,759

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 496,046,676 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 478,034,759 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 496,046,676 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 478,034,759 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 517,691,676 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 532,121,676 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 478,202,368 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 496,046,676 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 478,034,759 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 496,046,676 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 478,034,759 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 517,691,676 T13 plus the loss to the chapter 313 agreement
T16 532,121,676 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 478,202,368 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,011,917 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 21,645,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,430,000 Loss to Second Previous Homestead Increase