taxes Property Tax Assistance

2023 ISD Summary Worksheet

066-Duval/Duval County

066-903/Freer ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 68,705,728 0.8146 84,342,902 84,342,902
B - MULTIFAMILY 1,190,930 N/A 1,190,930 1,190,930
C1 - VACANT LOTS 1,473,047 N/A 1,473,047 1,473,047
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,452,710 0.6719 30,440,457 30,440,457
D2 - FARM & RANCH IMP 145,190 N/A 145,190 145,190
E - NON-AG LAND AND IMPROVEMENTS 34,476,562 0.8104 42,542,648 42,542,648
F1 - COMMERCIAL REAL 21,127,465 0.8041 26,274,674 26,274,674
F2 - INDUSTRIAL REAL 4,737,480 N/A 4,737,480 4,737,480
G - ALL MINERALS 46,057,100 0.9651 47,722,619 47,722,619
J - ALL UTILITIES 193,209,190 0.9739 198,387,093 198,387,093
L1 - COMMERCIAL PERSONAL 6,978,880 N/A 6,978,880 6,978,880
L2 - INDUSTRIAL PERSONAL 53,669,550 N/A 53,669,550 53,669,550
M1 - MOBILE HOMES 4,106,550 N/A 4,106,550 4,106,550
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 456,330,382 0 502,012,020 502,012,020
Less Total Deductions 67,844,776 0 69,064,816 69,064,816
Total Taxable Value 388,485,606 0 432,947,204 432,947,204

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 448,232,257 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 432,947,204 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 445,799,889 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 430,514,836 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 461,132,257 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 469,732,257 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 432,947,204 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 448,232,257 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 432,947,204 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 445,799,889 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 430,514,836 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 461,132,257 T13 plus the loss to the chapter 313 agreement
T16 469,732,257 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 432,947,204 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,285,053 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 2,432,368 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 12,900,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,600,000 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

066-903-02/Freer ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 68,705,728 0.8146 84,342,902 84,342,902
B - MULTIFAMILY 1,190,930 N/A 1,190,930 1,190,930
C1 - VACANT LOTS 1,473,047 N/A 1,473,047 1,473,047
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,452,710 0.6719 30,440,457 30,440,457
D2 - FARM & RANCH IMP 145,190 N/A 145,190 145,190
E - NON-AG LAND AND IMPROVEMENTS 34,476,562 0.8104 42,542,648 42,542,648
F1 - COMMERCIAL REAL 21,127,465 0.8041 26,274,674 26,274,674
F2 - INDUSTRIAL REAL 4,737,480 N/A 4,737,480 4,737,480
G - ALL MINERALS 46,057,100 0.9651 47,722,619 47,722,619
J - ALL UTILITIES 193,209,190 0.9739 198,387,093 198,387,093
L1 - COMMERCIAL PERSONAL 6,978,880 N/A 6,978,880 6,978,880
L2 - INDUSTRIAL PERSONAL 53,669,550 N/A 53,669,550 53,669,550
M1 - MOBILE HOMES 4,106,550 N/A 4,106,550 4,106,550
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 456,330,382 502,012,020 502,012,020
Less Total Deductions 67,844,776 69,064,816 69,064,816
Total Taxable Value 388,485,606 432,947,204 432,947,204

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 448,232,257 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 432,947,204 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 445,799,889 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 430,514,836 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 461,132,257 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 469,732,257 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 432,947,204 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 448,232,257 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 432,947,204 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 445,799,889 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 430,514,836 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 461,132,257 T13 plus the loss to the chapter 313 agreement
T16 469,732,257 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 432,947,204 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,285,053 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 2,432,368 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 12,900,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,600,000 Loss to Second Previous Homestead Increase