taxes Property Tax Assistance

2023 ISD Summary Worksheet

085-Garza/Garza County

085-903/Southland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,230,496 N/A 1,230,496 1,230,496
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 28,767 N/A 28,767 28,767
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,579,506 N/A 5,579,506 5,579,506
D2 - FARM & RANCH IMP 1,392,848 N/A 1,392,848 1,392,848
E - NON-AG LAND AND IMPROVEMENTS 7,056,817 N/A 7,056,817 7,056,817
F1 - COMMERCIAL REAL 482,460 N/A 482,460 482,460
F2 - INDUSTRIAL REAL 73,666,750 N/A 73,666,750 73,666,750
G - ALL MINERALS 29,875,068 N/A 29,875,068 29,875,068
J - ALL UTILITIES 12,921,848 N/A 12,921,848 12,921,848
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 661,888 N/A 661,888 661,888
M1 - MOBILE HOMES 107,364 N/A 107,364 107,364
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 133,003,812 0 133,003,812 133,003,812
Less Total Deductions 65,790,059 0 65,790,059 65,790,059
Total Taxable Value 67,213,753 0 67,213,753 67,213,753

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 68,293,603 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 67,213,753 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 68,293,603 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 67,213,753 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 69,043,603 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 69,543,603 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 67,505,019 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 129,901,533 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 128,821,683 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 129,901,533 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 128,821,683 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 130,651,533 T13 plus the loss to the chapter 313 agreement
T16 131,151,533 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 129,112,949 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,079,850 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 750,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 500,000 Loss to Second Previous Homestead Increase

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

152-Lubbock/Lubbock County

085-903/Southland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 67,042 N/A 67,042 67,042
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 128,036 N/A 128,036 128,036
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 119,261 N/A 119,261 119,261
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 725,190 N/A 725,190 725,190
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 1,039,529 0 1,039,529 1,039,529
Less Total Deductions 152,623 0 152,623 152,623
Total Taxable Value 886,906 0 886,906 886,906

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 934,230 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 886,906 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 934,230 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 886,906 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 964,230 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 984,230 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 886,906 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 934,230 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 886,906 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 934,230 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 886,906 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 964,230 T13 plus the loss to the chapter 313 agreement
T16 984,230 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 886,906 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 47,324 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 30,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 20,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

153-Lynn/Lynn County

085-903/Southland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 60,990 N/A 60,990 60,990
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 6,090 N/A 6,090 6,090
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,050,765 0.7617 5,318,214 4,050,765
D2 - FARM & RANCH IMP 556,000 N/A 556,000 556,000
E - NON-AG LAND AND IMPROVEMENTS 2,515,320 1.1260 2,233,854 2,515,320
F1 - COMMERCIAL REAL 1,145,980 0.9537 1,201,615 1,145,980
F2 - INDUSTRIAL REAL 46,878,100 N/A 46,878,100 46,878,100
G - ALL MINERALS 960,650 1.0150 946,453 960,650
J - ALL UTILITIES 2,946,830 1.0173 2,896,717 2,946,830
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 1,360,550 N/A 1,360,550 1,360,550
M1 - MOBILE HOMES 473,550 N/A 473,550 473,550
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 60,954,825 0 61,932,133 60,954,825
Less Total Deductions 40,423,810 0 40,423,810 40,423,810
Total Taxable Value 20,531,015 0 21,508,323 20,531,015

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 20,848,115 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 20,531,015 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 20,848,115 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 20,531,015 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 21,013,115 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 21,123,115 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 20,554,670 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 59,785,035 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 59,467,935 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 59,785,035 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 59,467,935 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 59,950,035 T13 plus the loss to the chapter 313 agreement
T16 60,060,035 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 59,491,590 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 317,100 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 165,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 110,000 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

085-903-02/Southland ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,358,528 N/A 1,358,528 1,358,528
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 34,857 N/A 34,857 34,857
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,758,307 0.8850 11,025,756 9,758,307
D2 - FARM & RANCH IMP 1,948,848 N/A 1,948,848 1,948,848
E - NON-AG LAND AND IMPROVEMENTS 9,691,398 1.0299 9,409,932 9,691,398
F1 - COMMERCIAL REAL 1,628,440 0.9670 1,684,075 1,628,440
F2 - INDUSTRIAL REAL 120,544,850 N/A 120,544,850 120,544,850
G - ALL MINERALS 30,835,718 1.0005 30,821,521 30,835,718
J - ALL UTILITIES 16,593,868 1.0030 16,543,755 16,593,868
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 2,022,438 N/A 2,022,438 2,022,438
M1 - MOBILE HOMES 580,914 N/A 580,914 580,914
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 194,998,166 195,975,474 194,998,166
Less Total Deductions 106,366,492 106,366,492 106,366,492
Total Taxable Value 88,631,674 89,608,982 88,631,674

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 90,075,948 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 88,631,674 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 90,075,948 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 88,631,674 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 91,020,948 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 91,650,948 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 88,946,595 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 190,620,798 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 189,176,524 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 190,620,798 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 189,176,524 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 191,565,798 T13 plus the loss to the chapter 313 agreement
T16 192,195,798 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 189,491,445 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,444,274 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 945,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 630,000 Loss to Second Previous Homestead Increase