taxes Property Tax Assistance

2023 ISD Summary Worksheet

084-Galveston/Galveston County

084-903/High Island ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 253,834,749 1.0125 250,700,987 253,834,749
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 66,387,111 0.5944 111,687,603 66,387,111
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 73,542 0.8657 84,949 73,542
D2 - FARM & RANCH IMP 51,130 N/A 51,130 51,130
E - NON-AG LAND AND IMPROVEMENTS 10,648,376 N/A 10,648,376 10,648,376
F1 - COMMERCIAL REAL 13,855,632 N/A 13,855,632 13,855,632
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 4,065,234 N/A 4,065,234 4,065,234
J - ALL UTILITIES 12,833,060 N/A 12,833,060 12,833,060
L1 - COMMERCIAL PERSONAL 344,180 N/A 344,180 344,180
L2 - INDUSTRIAL PERSONAL 552,610 N/A 552,610 552,610
M1 - MOBILE HOMES 574,920 N/A 574,920 574,920
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,248,025 N/A 2,248,025 2,248,025
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 365,468,569 0 407,646,706 365,468,569
Less Total Deductions 38,630,684 0 38,140,504 38,630,684
Total Taxable Value 326,837,885 0 369,506,202 326,837,885

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 332,924,818 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 326,837,885 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 332,341,450 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 326,254,517 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 335,309,818 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 336,899,818 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 326,931,707 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 332,924,818 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 326,837,885 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 332,341,450 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 326,254,517 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 335,309,818 T13 plus the loss to the chapter 313 agreement
T16 336,899,818 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 326,931,707 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,086,933 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 583,368 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,385,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,590,000 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 ONE OF THE GRACE PERIOD

084-903-02/High Island ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 253,834,749 1.0125 250,700,987 253,834,749
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 66,387,111 0.5944 111,687,603 66,387,111
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 73,542 0.8657 84,949 73,542
D2 - FARM & RANCH IMP 51,130 N/A 51,130 51,130
E - NON-AG LAND AND IMPROVEMENTS 10,648,376 N/A 10,648,376 10,648,376
F1 - COMMERCIAL REAL 13,855,632 N/A 13,855,632 13,855,632
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 4,065,234 N/A 4,065,234 4,065,234
J - ALL UTILITIES 12,833,060 N/A 12,833,060 12,833,060
L1 - COMMERCIAL PERSONAL 344,180 N/A 344,180 344,180
L2 - INDUSTRIAL PERSONAL 552,610 N/A 552,610 552,610
M1 - MOBILE HOMES 574,920 N/A 574,920 574,920
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,248,025 N/A 2,248,025 2,248,025
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 365,468,569 407,646,706 365,468,569
Less Total Deductions 38,630,684 38,140,504 38,630,684
Total Taxable Value 326,837,885 369,506,202 326,837,885

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 332,924,818 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 326,837,885 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 332,341,450 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 326,254,517 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 335,309,818 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 336,899,818 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 326,931,707 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 332,924,818 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 326,837,885 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 332,341,450 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 326,254,517 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 335,309,818 T13 plus the loss to the chapter 313 agreement
T16 336,899,818 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 326,931,707 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,086,933 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 583,368 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,385,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,590,000 Loss to Second Previous Homestead Increase