taxes Property Tax Assistance

2023 ISD Summary Worksheet

082-Frio/Frio County

082-902/Dilley ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 46,277,690 0.8323 55,602,175 46,277,690
B - MULTIFAMILY 5,241,930 N/A 5,241,930 5,241,930
C1 - VACANT LOTS 2,627,560 N/A 2,627,560 2,627,560
C2 - COLONIA LOTS 51,020 N/A 51,020 51,020
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,835,597 0.9267 19,246,933 17,835,597
D2 - FARM & RANCH IMP 2,008,780 N/A 2,008,780 2,008,780
E - NON-AG LAND AND IMPROVEMENTS 46,604,150 0.8395 55,514,175 46,604,150
F1 - COMMERCIAL REAL 83,660,670 1.0432 80,196,194 83,660,670
F2 - INDUSTRIAL REAL 34,600,420 N/A 34,600,420 34,600,420
G - ALL MINERALS 477,551,380 1.0040 475,648,785 477,551,380
J - ALL UTILITIES 173,637,570 0.9816 176,892,390 173,637,570
L1 - COMMERCIAL PERSONAL 17,082,750 N/A 17,082,750 17,082,750
L2 - INDUSTRIAL PERSONAL 115,217,830 N/A 115,217,830 115,217,830
M1 - MOBILE HOMES 14,397,400 N/A 14,397,400 14,397,400
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 645,350 N/A 645,350 645,350
Subtotal 1,037,440,097 0 1,054,973,692 1,037,440,097
Less Total Deductions 55,698,038 0 57,353,278 55,698,038
Total Taxable Value 981,742,059 0 997,620,414 981,742,059

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 992,619,469 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 981,742,059 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 992,619,469 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 981,742,059 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,002,804,469 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,009,594,469 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 982,961,325 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 992,619,469 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 981,742,059 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 992,619,469 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 981,742,059 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,002,804,469 T13 plus the loss to the chapter 313 agreement
T16 1,009,594,469 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 982,961,325 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,877,410 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 10,185,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,790,000 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

142-La Salle/La Salle County

082-902/Dilley 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 4,293,544 1.0824 3,966,713 4,293,544
D2 - FARM & RANCH IMP 1,367,330 N/A 1,367,330 1,367,330
E - NON-AG LAND AND IMPROVEMENTS 19,274,727 N/A 19,274,727 19,274,727
F1 - COMMERCIAL REAL 467,200 N/A 467,200 467,200
F2 - INDUSTRIAL REAL 2,647,590 N/A 2,647,590 2,647,590
G - ALL MINERALS 352,309,221 0.9929 354,828,503 352,309,221
J - ALL UTILITIES 51,378,526 0.9609 53,469,171 51,378,526
L1 - COMMERCIAL PERSONAL 49,870 N/A 49,870 49,870
L2 - INDUSTRIAL PERSONAL 4,818,030 N/A 4,818,030 4,818,030
M1 - MOBILE HOMES 558,370 N/A 558,370 558,370
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 437,164,408 0 441,447,504 437,164,408
Less Total Deductions 2,960,401 0 2,960,401 2,960,401
Total Taxable Value 434,204,007 0 438,487,103 434,204,007

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 434,823,966 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 434,204,007 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 434,823,966 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 434,204,007 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 435,123,966 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 435,323,966 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 434,248,318 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 434,823,966 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 434,204,007 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 434,823,966 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 434,204,007 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 435,123,966 T13 plus the loss to the chapter 313 agreement
T16 435,323,966 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 434,248,318 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 619,959 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 300,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 200,000 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

082-902-02/Dilley ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 46,277,690 0.8323 55,602,175 46,277,690
B - MULTIFAMILY 5,241,930 N/A 5,241,930 5,241,930
C1 - VACANT LOTS 2,627,560 N/A 2,627,560 2,627,560
C2 - COLONIA LOTS 51,020 N/A 51,020 51,020
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,129,141 0.9533 23,213,646 22,129,141
D2 - FARM & RANCH IMP 3,376,110 N/A 3,376,110 3,376,110
E - NON-AG LAND AND IMPROVEMENTS 65,878,877 0.8809 74,788,902 65,878,877
F1 - COMMERCIAL REAL 84,127,870 1.0429 80,663,394 84,127,870
F2 - INDUSTRIAL REAL 37,248,010 N/A 37,248,010 37,248,010
G - ALL MINERALS 829,860,601 0.9993 830,477,288 829,860,601
J - ALL UTILITIES 225,016,096 0.9768 230,361,561 225,016,096
L1 - COMMERCIAL PERSONAL 17,132,620 N/A 17,132,620 17,132,620
L2 - INDUSTRIAL PERSONAL 120,035,860 N/A 120,035,860 120,035,860
M1 - MOBILE HOMES 14,955,770 N/A 14,955,770 14,955,770
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 645,350 N/A 645,350 645,350
Subtotal 1,474,604,505 1,496,421,196 1,474,604,505
Less Total Deductions 58,658,439 60,313,679 58,658,439
Total Taxable Value 1,415,946,066 1,436,107,517 1,415,946,066

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 1,427,443,435 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,415,946,066 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 1,427,443,435 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,415,946,066 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,437,928,435 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,444,918,435 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,417,209,643 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 1,427,443,435 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,415,946,066 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 1,427,443,435 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,415,946,066 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,437,928,435 T13 plus the loss to the chapter 313 agreement
T16 1,444,918,435 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,417,209,643 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,497,369 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 10,485,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,990,000 Loss to Second Previous Homestead Increase