taxes Property Tax Assistance

2023 ISD Summary Worksheet

116-Hunt/Hunt County

116-902/Celeste ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 95,762,138 0.9768 98,036,587 95,762,138
B - MULTIFAMILY 383,800 N/A 383,800 383,800
C1 - VACANT LOTS 7,695,800 N/A 7,695,800 7,695,800
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,875,020 0.8564 4,524,950 3,875,020
D2 - FARM & RANCH IMP 9,443,198 N/A 9,443,198 9,443,198
E - NON-AG LAND AND IMPROVEMENTS 210,531,958 0.9312 226,086,725 210,531,958
F1 - COMMERCIAL REAL 5,692,550 N/A 5,692,550 5,692,550
F2 - INDUSTRIAL REAL 2,007,920 N/A 2,007,920 2,007,920
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 34,968,830 0.9643 36,263,435 34,968,830
L1 - COMMERCIAL PERSONAL 3,156,660 N/A 3,156,660 3,156,660
L2 - INDUSTRIAL PERSONAL 912,280 N/A 912,280 912,280
M1 - MOBILE HOMES 3,344,680 N/A 3,344,680 3,344,680
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 96,160 N/A 96,160 96,160
S - SPECIAL INVENTORY 110,340 N/A 110,340 110,340
Subtotal 377,981,334 0 397,755,085 377,981,334
Less Total Deductions 113,884,436 0 115,925,281 113,884,436
Total Taxable Value 264,096,898 0 281,829,804 264,096,898

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 296,163,799 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 264,096,898 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 296,163,799 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 264,096,898 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 307,518,799 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 315,088,799 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 272,845,685 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 296,163,799 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 264,096,898 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 296,163,799 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 264,096,898 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 307,518,799 T13 plus the loss to the chapter 313 agreement
T16 315,088,799 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 272,845,685 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 32,066,901 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 11,355,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,570,000 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

116-902-02/Celeste ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 95,762,138 0.9768 98,036,587 95,762,138
B - MULTIFAMILY 383,800 N/A 383,800 383,800
C1 - VACANT LOTS 7,695,800 N/A 7,695,800 7,695,800
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,875,020 0.8564 4,524,950 3,875,020
D2 - FARM & RANCH IMP 9,443,198 N/A 9,443,198 9,443,198
E - NON-AG LAND AND IMPROVEMENTS 210,531,958 0.9312 226,086,725 210,531,958
F1 - COMMERCIAL REAL 5,692,550 N/A 5,692,550 5,692,550
F2 - INDUSTRIAL REAL 2,007,920 N/A 2,007,920 2,007,920
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 34,968,830 0.9643 36,263,435 34,968,830
L1 - COMMERCIAL PERSONAL 3,156,660 N/A 3,156,660 3,156,660
L2 - INDUSTRIAL PERSONAL 912,280 N/A 912,280 912,280
M1 - MOBILE HOMES 3,344,680 N/A 3,344,680 3,344,680
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 96,160 N/A 96,160 96,160
S - SPECIAL INVENTORY 110,340 N/A 110,340 110,340
Subtotal 377,981,334 397,755,085 377,981,334
Less Total Deductions 113,884,436 115,925,281 113,884,436
Total Taxable Value 264,096,898 281,829,804 264,096,898

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 296,163,799 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 264,096,898 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 296,163,799 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 264,096,898 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 307,518,799 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 315,088,799 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 272,845,685 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 296,163,799 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 264,096,898 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 296,163,799 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 264,096,898 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 307,518,799 T13 plus the loss to the chapter 313 agreement
T16 315,088,799 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 272,845,685 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 32,066,901 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 11,355,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,570,000 Loss to Second Previous Homestead Increase