taxes Property Tax Assistance

2023 ISD Summary Worksheet

081-Freestone/Freestone County

145-907/Oakwood ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,283,285 N/A 3,283,285 3,283,285
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 234,288 N/A 234,288 234,288
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,303,437 0.9659 2,384,649 2,303,437
D2 - FARM & RANCH IMP 5,668,210 0.9945 5,699,558 5,668,210
E - NON-AG LAND AND IMPROVEMENTS 33,490,875 1.0875 30,796,207 33,490,875
F1 - COMMERCIAL REAL 699,827 N/A 699,827 699,827
F2 - INDUSTRIAL REAL 31,393,507 N/A 31,393,507 31,393,507
G - ALL MINERALS 4,492,250 N/A 4,492,250 4,492,250
J - ALL UTILITIES 36,330,960 0.9438 38,494,342 36,330,960
L1 - COMMERCIAL PERSONAL 8,219 N/A 8,219 8,219
L2 - INDUSTRIAL PERSONAL 23,888,500 N/A 23,888,500 23,888,500
M1 - MOBILE HOMES 2,622,284 N/A 2,622,284 2,622,284
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 144,415,642 0 143,996,916 144,415,642
Less Total Deductions 15,965,369 0 15,965,369 15,965,369
Total Taxable Value 128,450,273 0 128,031,547 128,450,273

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 131,339,097 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 128,450,273 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 131,339,097 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 128,450,273 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 133,169,097 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 134,389,097 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 129,710,564 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 131,339,097 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 128,450,273 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 131,339,097 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 128,450,273 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 133,169,097 T13 plus the loss to the chapter 313 agreement
T16 134,389,097 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 129,710,564 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,888,824 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 1,830,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,220,000 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

145-907/Oakwood ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 24,934,500 N/A 24,934,500 24,934,500
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,189,510 N/A 2,189,510 2,189,510
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,243,547 N/A 5,243,547 5,243,547
D2 - FARM & RANCH IMP 4,060,820 N/A 4,060,820 4,060,820
E - NON-AG LAND AND IMPROVEMENTS 56,502,820 N/A 56,502,820 56,502,820
F1 - COMMERCIAL REAL 3,139,710 N/A 3,139,710 3,139,710
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 2,702,600 N/A 2,702,600 2,702,600
J - ALL UTILITIES 49,031,490 N/A 49,031,490 49,031,490
L1 - COMMERCIAL PERSONAL 2,169,560 N/A 2,169,560 2,169,560
L2 - INDUSTRIAL PERSONAL 1,016,050 N/A 1,016,050 1,016,050
M1 - MOBILE HOMES 3,821,730 N/A 3,821,730 3,821,730
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 154,812,337 0 154,812,337 154,812,337
Less Total Deductions 35,076,764 0 35,076,764 35,076,764
Total Taxable Value 119,735,573 0 119,735,573 119,735,573

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 127,695,143 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 119,735,573 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 127,695,143 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 119,735,573 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 131,745,143 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 134,445,143 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 123,292,696 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 127,695,143 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 119,735,573 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 127,695,143 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 119,735,573 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 131,745,143 T13 plus the loss to the chapter 313 agreement
T16 134,445,143 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 123,292,696 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,959,570 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 4,050,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,700,000 Loss to Second Previous Homestead Increase

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

145-907-02/Oakwood ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 28,217,785 N/A 28,217,785 28,217,785
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,423,798 N/A 2,423,798 2,423,798
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,546,984 0.9894 7,628,196 7,546,984
D2 - FARM & RANCH IMP 9,729,030 0.9968 9,760,378 9,729,030
E - NON-AG LAND AND IMPROVEMENTS 89,993,695 1.0309 87,299,027 89,993,695
F1 - COMMERCIAL REAL 3,839,537 N/A 3,839,537 3,839,537
F2 - INDUSTRIAL REAL 31,393,507 N/A 31,393,507 31,393,507
G - ALL MINERALS 7,194,850 N/A 7,194,850 7,194,850
J - ALL UTILITIES 85,362,450 0.9753 87,525,832 85,362,450
L1 - COMMERCIAL PERSONAL 2,177,779 N/A 2,177,779 2,177,779
L2 - INDUSTRIAL PERSONAL 24,904,550 N/A 24,904,550 24,904,550
M1 - MOBILE HOMES 6,444,014 N/A 6,444,014 6,444,014
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 299,227,979 298,809,253 299,227,979
Less Total Deductions 51,042,133 51,042,133 51,042,133
Total Taxable Value 248,185,846 247,767,120 248,185,846

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 259,034,240 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 248,185,846 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 259,034,240 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 248,185,846 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 264,914,240 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 268,834,240 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 253,003,260 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 259,034,240 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 248,185,846 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 259,034,240 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 248,185,846 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 264,914,240 T13 plus the loss to the chapter 313 agreement
T16 268,834,240 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 253,003,260 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,848,394 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 5,880,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,920,000 Loss to Second Previous Homestead Increase