082-Frio/Frio County
082-903/Pearsall ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
192,146,140 |
0.8211 |
234,010,644 |
234,010,644 |
| B - MULTIFAMILY |
12,298,490 |
N/A |
12,298,490 |
12,298,490 |
| C1 - VACANT LOTS |
13,096,500 |
N/A |
13,096,500 |
13,096,500 |
| C2 - COLONIA LOTS |
263,740 |
N/A |
263,740 |
263,740 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
54,494,292 |
0.9224 |
59,081,975 |
59,081,975 |
| D2 - FARM & RANCH IMP |
8,407,530 |
N/A |
8,407,530 |
8,407,530 |
| E - NON-AG LAND AND IMPROVEMENTS |
191,408,940 |
0.8921 |
214,559,960 |
214,559,960 |
| F1 - COMMERCIAL REAL |
144,663,270 |
1.0137 |
142,708,168 |
142,708,168 |
| F2 - INDUSTRIAL REAL |
290,688,340 |
N/A |
290,688,340 |
290,688,340 |
| G - ALL MINERALS |
365,746,600 |
0.9943 |
367,843,307 |
367,843,307 |
| J - ALL UTILITIES |
249,702,640 |
0.9719 |
256,922,152 |
256,922,152 |
| L1 - COMMERCIAL PERSONAL |
35,976,970 |
N/A |
35,976,970 |
35,976,970 |
| L2 - INDUSTRIAL PERSONAL |
95,854,390 |
N/A |
95,854,390 |
95,854,390 |
| M1 - MOBILE HOMES |
36,260,760 |
N/A |
36,260,760 |
36,260,760 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
43,050 |
N/A |
43,050 |
43,050 |
| S - SPECIAL INVENTORY |
688,340 |
N/A |
688,340 |
688,340 |
| Subtotal |
1,691,739,992 |
0 |
1,768,704,316 |
1,768,704,316 |
| Less Total Deductions |
428,523,191 |
0 |
436,730,960 |
436,730,960 |
| Total Taxable Value |
1,263,216,801 |
0 |
1,331,973,356 |
1,331,973,356 |
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 |
1,380,627,536 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
1,331,973,356 |
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 |
1,380,627,536 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
1,331,973,356 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
1,412,442,536 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
1,433,652,536 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
1,338,662,825 |
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 |
1,637,579,396 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
1,588,925,216 |
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 |
1,637,579,396 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
1,588,925,216 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
1,669,394,396 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
1,690,604,396 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
1,595,614,685 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
48,654,180 |
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 |
31,815,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
21,210,000 |
Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE GRACE PERIOD HAS EXPIRED FOR YOUR SCHOOL DISTRICT
082-903-02/Pearsall ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
192,146,140 |
0.8211 |
234,010,644 |
234,010,644 |
| B - MULTIFAMILY |
12,298,490 |
N/A |
12,298,490 |
12,298,490 |
| C1 - VACANT LOTS |
13,096,500 |
N/A |
13,096,500 |
13,096,500 |
| C2 - COLONIA LOTS |
263,740 |
N/A |
263,740 |
263,740 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
54,494,292 |
0.9224 |
59,081,975 |
59,081,975 |
| D2 - FARM & RANCH IMP |
8,407,530 |
N/A |
8,407,530 |
8,407,530 |
| E - NON-AG LAND AND IMPROVEMENTS |
191,408,940 |
0.8921 |
214,559,960 |
214,559,960 |
| F1 - COMMERCIAL REAL |
144,663,270 |
1.0137 |
142,708,168 |
142,708,168 |
| F2 - INDUSTRIAL REAL |
290,688,340 |
N/A |
290,688,340 |
290,688,340 |
| G - ALL MINERALS |
365,746,600 |
0.9943 |
367,843,307 |
367,843,307 |
| J - ALL UTILITIES |
249,702,640 |
0.9719 |
256,922,152 |
256,922,152 |
| L1 - COMMERCIAL PERSONAL |
35,976,970 |
N/A |
35,976,970 |
35,976,970 |
| L2 - INDUSTRIAL PERSONAL |
95,854,390 |
N/A |
95,854,390 |
95,854,390 |
| M1 - MOBILE HOMES |
36,260,760 |
N/A |
36,260,760 |
36,260,760 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
43,050 |
N/A |
43,050 |
43,050 |
| S - SPECIAL INVENTORY |
688,340 |
N/A |
688,340 |
688,340 |
| Subtotal |
1,691,739,992 |
|
1,768,704,316 |
1,768,704,316 |
| Less Total Deductions |
428,523,191 |
|
436,730,960 |
436,730,960 |
| Total Taxable Value |
1,263,216,801 |
|
1,331,973,356 |
1,331,973,356 |
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 |
1,380,627,536 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
1,331,973,356 |
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 |
1,380,627,536 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
1,331,973,356 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
1,412,442,536 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
1,433,652,536 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
1,338,662,825 |
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 |
1,637,579,396 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
1,588,925,216 |
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 |
1,637,579,396 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
1,588,925,216 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
1,669,394,396 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
1,690,604,396 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
1,595,614,685 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
48,654,180 |
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 |
31,815,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
21,210,000 |
Loss to Second Previous Homestead Increase |
