taxes Property Tax Assistance

2023 ISD Summary Worksheet

132-Kent/Kent County

132-902/Jayton-Girard ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 9,671,350 N/A 9,671,350 9,671,350
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 324,090 N/A 324,090 324,090
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,342,896 N/A 19,342,896 19,342,896
D2 - FARM & RANCH IMP 880,080 N/A 880,080 880,080
E - NON-AG LAND AND IMPROVEMENTS 15,755,420 N/A 15,755,420 15,755,420
F1 - COMMERCIAL REAL 3,293,720 N/A 3,293,720 3,293,720
F2 - INDUSTRIAL REAL 84,001,420 N/A 84,001,420 84,001,420
G - ALL MINERALS 329,189,810 N/A 329,189,810 329,189,810
J - ALL UTILITIES 50,339,880 N/A 50,339,880 50,339,880
L1 - COMMERCIAL PERSONAL 660,152 N/A 660,152 660,152
L2 - INDUSTRIAL PERSONAL 1,512,400 N/A 1,512,400 1,512,400
M1 - MOBILE HOMES 888,930 N/A 888,930 888,930
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 515,860,148 0 515,860,148 515,860,148
Less Total Deductions 11,422,690 0 11,422,690 11,422,690
Total Taxable Value 504,437,458 0 504,437,458 504,437,458

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 506,024,288 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 504,437,458 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 505,871,953 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 504,285,123 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 509,429,288 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 511,699,288 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 504,590,652 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 506,024,288 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 504,437,458 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 505,871,953 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 504,285,123 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 509,429,288 T13 plus the loss to the chapter 313 agreement
T16 511,699,288 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 504,590,652 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,586,830 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 152,335 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,405,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,270,000 Loss to Second Previous Homestead Increase

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

132-902-02/Jayton-Girard ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 9,671,350 N/A 9,671,350 9,671,350
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 324,090 N/A 324,090 324,090
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,342,896 N/A 19,342,896 19,342,896
D2 - FARM & RANCH IMP 880,080 N/A 880,080 880,080
E - NON-AG LAND AND IMPROVEMENTS 15,755,420 N/A 15,755,420 15,755,420
F1 - COMMERCIAL REAL 3,293,720 N/A 3,293,720 3,293,720
F2 - INDUSTRIAL REAL 84,001,420 N/A 84,001,420 84,001,420
G - ALL MINERALS 329,189,810 N/A 329,189,810 329,189,810
J - ALL UTILITIES 50,339,880 N/A 50,339,880 50,339,880
L1 - COMMERCIAL PERSONAL 660,152 N/A 660,152 660,152
L2 - INDUSTRIAL PERSONAL 1,512,400 N/A 1,512,400 1,512,400
M1 - MOBILE HOMES 888,930 N/A 888,930 888,930
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 515,860,148 515,860,148 515,860,148
Less Total Deductions 11,422,690 11,422,690 11,422,690
Total Taxable Value 504,437,458 504,437,458 504,437,458

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 506,024,288 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 504,437,458 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 505,871,953 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 504,285,123 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 509,429,288 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 511,699,288 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 504,590,652 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 506,024,288 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 504,437,458 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 505,871,953 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 504,285,123 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 509,429,288 T13 plus the loss to the chapter 313 agreement
T16 511,699,288 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 504,590,652 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,586,830 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 152,335 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,405,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,270,000 Loss to Second Previous Homestead Increase