taxes Property Tax Assistance

2023 ISD Summary Worksheet

076-Fisher/Fisher County

076-904/Rotan ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 36,560,030 0.9078 40,273,221 36,560,030
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 482,500 N/A 482,500 482,500
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,296,328 1.0228 11,044,755 11,296,328
D2 - FARM & RANCH IMP 3,489,210 N/A 3,489,210 3,489,210
E - NON-AG LAND AND IMPROVEMENTS 24,600,780 0.8959 27,459,292 24,600,780
F1 - COMMERCIAL REAL 3,522,290 N/A 3,522,290 3,522,290
F2 - INDUSTRIAL REAL 83,049,060 N/A 83,049,060 83,049,060
G - ALL MINERALS 235,582,910 1.0006 235,441,645 235,582,910
J - ALL UTILITIES 94,054,170 0.9912 94,889,195 94,054,170
L1 - COMMERCIAL PERSONAL 3,790,620 N/A 3,790,620 3,790,620
L2 - INDUSTRIAL PERSONAL 26,609,600 N/A 26,609,600 26,609,600
M1 - MOBILE HOMES 1,463,470 N/A 1,463,470 1,463,470
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 524,500,968 0 531,514,858 524,500,968
Less Total Deductions 114,954,848 0 116,328,370 114,954,848
Total Taxable Value 409,546,120 0 415,186,488 409,546,120

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 421,196,950 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 409,546,120 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 421,196,950 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 409,546,120 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 428,546,950 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 433,446,950 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 410,853,045 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 492,704,230 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 481,053,400 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 492,704,230 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 481,053,400 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 500,054,230 T13 plus the loss to the chapter 313 agreement
T16 504,954,230 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 482,360,325 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,650,830 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 7,350,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,900,000 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

132-Kent/Kent County

076-904/Rotan ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
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 814,600 N/A 814,600 814,600
D2 - FARM & RANCH IMP 20,610 N/A 20,610 20,610
E - NON-AG LAND AND IMPROVEMENTS 421,940 N/A 421,940 421,940
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 91,763,440 N/A 91,763,440 91,763,440
G - ALL MINERALS 193,240 N/A 193,240 193,240
J - ALL UTILITIES 2,813,000 N/A 2,813,000 2,813,000
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 264,650 N/A 264,650 264,650
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 96,291,480 0 96,291,480 96,291,480
Less Total Deductions 72,798,390 0 72,798,390 72,798,390
Total Taxable Value 23,493,090 0 23,493,090 23,493,090

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 23,493,090 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 23,493,090 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 23,493,090 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 23,493,090 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 23,505,820 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 23,515,820 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 23,493,090 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 96,253,750 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 96,253,750 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 96,253,750 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 96,253,750 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 96,266,480 T13 plus the loss to the chapter 313 agreement
T16 96,276,480 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 96,253,750 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 12,730 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,000 Loss to Second Previous Homestead Increase

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

217-Stonewall/Stonewall County

076-904/Rotan ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
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 1,344,338 N/A 1,344,338 1,344,338
D2 - FARM & RANCH IMP 513,650 N/A 513,650 513,650
E - NON-AG LAND AND IMPROVEMENTS 1,973,540 N/A 1,973,540 1,973,540
F1 - COMMERCIAL REAL 1,085,860 N/A 1,085,860 1,085,860
F2 - INDUSTRIAL REAL 30,678,120 N/A 30,678,120 30,678,120
G - ALL MINERALS 1,952,610 N/A 1,952,610 1,952,610
J - ALL UTILITIES 743,550 N/A 743,550 743,550
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 7,541,970 N/A 7,541,970 7,541,970
M1 - MOBILE HOMES 53,430 N/A 53,430 53,430
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 45,887,068 0 45,887,068 45,887,068
Less Total Deductions 21,789,156 0 21,789,156 21,789,156
Total Taxable Value 24,097,912 0 24,097,912 24,097,912

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 24,435,782 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 24,097,912 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 24,435,782 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 24,097,912 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 24,525,782 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 24,585,782 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 24,168,808 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 45,294,482 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 44,956,612 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 45,294,482 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 44,956,612 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 45,384,482 T13 plus the loss to the chapter 313 agreement
T16 45,444,482 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 45,027,508 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 337,870 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 90,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 60,000 Loss to Second Previous Homestead Increase

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

076-904-02/Rotan ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 36,560,030 0.9078 40,273,221 36,560,030
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 482,500 N/A 482,500 482,500
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,455,266 1.0191 13,203,693 13,455,266
D2 - FARM & RANCH IMP 4,023,470 N/A 4,023,470 4,023,470
E - NON-AG LAND AND IMPROVEMENTS 26,996,260 0.9043 29,854,772 26,996,260
F1 - COMMERCIAL REAL 4,608,150 N/A 4,608,150 4,608,150
F2 - INDUSTRIAL REAL 205,490,620 N/A 205,490,620 205,490,620
G - ALL MINERALS 237,728,760 1.0006 237,587,495 237,728,760
J - ALL UTILITIES 97,610,720 0.9915 98,445,745 97,610,720
L1 - COMMERCIAL PERSONAL 3,790,620 N/A 3,790,620 3,790,620
L2 - INDUSTRIAL PERSONAL 34,416,220 N/A 34,416,220 34,416,220
M1 - MOBILE HOMES 1,516,900 N/A 1,516,900 1,516,900
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 666,679,516 673,693,406 666,679,516
Less Total Deductions 209,542,394 210,915,916 209,542,394
Total Taxable Value 457,137,122 462,777,490 457,137,122

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 469,125,822 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 457,137,122 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 469,125,822 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 457,137,122 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 476,578,552 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 481,548,552 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 458,514,943 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 634,252,462 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 622,263,762 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 634,252,462 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 622,263,762 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 641,705,192 T13 plus the loss to the chapter 313 agreement
T16 646,675,192 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 623,641,583 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,988,700 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 7,452,730 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,970,000 Loss to Second Previous Homestead Increase