taxes Property Tax Assistance

2023 ISD Summary Worksheet

081-Freestone/Freestone County

145-901/Buffalo ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 5,006,110 N/A 5,006,110 5,006,110
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 22,017 N/A 22,017 22,017
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,218,855 0.9672 3,327,978 3,218,855
D2 - FARM & RANCH IMP 4,603,853 N/A 4,603,853 4,603,853
E - NON-AG LAND AND IMPROVEMENTS 59,903,084 1.0054 59,581,345 59,903,084
F1 - COMMERCIAL REAL 849,454 N/A 849,454 849,454
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 10,954,050 0.9840 11,132,165 10,954,050
J - ALL UTILITIES 45,616,590 0.9919 45,989,102 45,616,590
L1 - COMMERCIAL PERSONAL 342,151 N/A 342,151 342,151
L2 - INDUSTRIAL PERSONAL 1,226,580 N/A 1,226,580 1,226,580
M1 - MOBILE HOMES 3,419,499 N/A 3,419,499 3,419,499
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 135,162,243 0 135,500,254 135,162,243
Less Total Deductions 25,805,451 0 25,805,451 25,805,451
Total Taxable Value 109,356,792 0 109,694,803 109,356,792

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 115,029,667 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 109,356,792 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 114,822,808 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 109,149,933 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 117,354,667 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 118,904,667 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 112,027,133 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 115,029,667 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 109,356,792 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 114,822,808 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 109,149,933 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 117,354,667 T13 plus the loss to the chapter 313 agreement
T16 118,904,667 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 112,027,133 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,672,875 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 206,859 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,325,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,550,000 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

145-Leon/Leon County

145-901/Buffalo ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 106,595,280 0.9063 117,615,889 106,595,280
B - MULTIFAMILY 1,502,433 N/A 1,502,433 1,502,433
C1 - VACANT LOTS 4,337,120 N/A 4,337,120 4,337,120
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,613,370 1.8477 5,202,839 9,613,370
D2 - FARM & RANCH IMP 18,461,070 N/A 18,461,070 18,461,070
E - NON-AG LAND AND IMPROVEMENTS 285,857,100 0.9227 309,805,029 285,857,100
F1 - COMMERCIAL REAL 57,137,385 0.9241 61,830,305 57,137,385
F2 - INDUSTRIAL REAL 2,087,400 N/A 2,087,400 2,087,400
G - ALL MINERALS 16,411,430 N/A 16,411,430 16,411,430
J - ALL UTILITIES 122,076,330 0.9393 129,965,219 122,076,330
L1 - COMMERCIAL PERSONAL 67,650,280 N/A 67,650,280 67,650,280
L2 - INDUSTRIAL PERSONAL 49,800,870 N/A 49,800,870 49,800,870
M1 - MOBILE HOMES 16,741,440 N/A 16,741,440 16,741,440
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,338,360 N/A 1,338,360 1,338,360
Subtotal 759,609,868 0 802,749,684 759,609,868
Less Total Deductions 185,094,008 0 196,562,024 185,094,008
Total Taxable Value 574,515,860 0 606,187,660 574,515,860

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 624,094,190 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 574,515,860 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 622,470,445 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 572,892,115 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 643,189,190 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 655,919,190 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 592,253,901 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 624,094,190 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 574,515,860 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 622,470,445 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 572,892,115 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 643,189,190 T13 plus the loss to the chapter 313 agreement
T16 655,919,190 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 592,253,901 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 49,578,330 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 1,623,745 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 19,095,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 12,730,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD

145-901-02/Buffalo ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 111,601,390 0.9101 122,621,999 111,601,390
B - MULTIFAMILY 1,502,433 N/A 1,502,433 1,502,433
C1 - VACANT LOTS 4,359,137 N/A 4,359,137 4,359,137
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,832,225 1.5042 8,530,817 12,832,225
D2 - FARM & RANCH IMP 23,064,923 N/A 23,064,923 23,064,923
E - NON-AG LAND AND IMPROVEMENTS 345,760,184 0.9360 369,386,374 345,760,184
F1 - COMMERCIAL REAL 57,986,839 0.9251 62,679,759 57,986,839
F2 - INDUSTRIAL REAL 2,087,400 N/A 2,087,400 2,087,400
G - ALL MINERALS 27,365,480 0.9935 27,543,595 27,365,480
J - ALL UTILITIES 167,692,920 0.9530 175,954,321 167,692,920
L1 - COMMERCIAL PERSONAL 67,992,431 N/A 67,992,431 67,992,431
L2 - INDUSTRIAL PERSONAL 51,027,450 N/A 51,027,450 51,027,450
M1 - MOBILE HOMES 20,160,939 N/A 20,160,939 20,160,939
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,338,360 N/A 1,338,360 1,338,360
Subtotal 894,772,111 938,249,938 894,772,111
Less Total Deductions 210,899,459 222,367,475 210,899,459
Total Taxable Value 683,872,652 715,882,463 683,872,652

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 739,123,857 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 683,872,652 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 737,293,253 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 682,042,048 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 760,543,857 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 774,823,857 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 704,281,034 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 739,123,857 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 683,872,652 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 737,293,253 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 682,042,048 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 760,543,857 T13 plus the loss to the chapter 313 agreement
T16 774,823,857 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 704,281,034 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 55,251,205 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 1,830,604 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 21,420,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,280,000 Loss to Second Previous Homestead Increase