taxes Property Tax Assistance

2023 ISD Summary Worksheet

146-Liberty/Liberty County

146-903/Devers ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 44,954,210 N/A 44,954,210 44,954,210
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 6,786,551 N/A 6,786,551 6,786,551
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,247,780 N/A 14,247,780 14,247,780
D2 - FARM & RANCH IMP 2,674,759 N/A 2,674,759 2,674,759
E - NON-AG LAND AND IMPROVEMENTS 34,918,231 N/A 34,918,231 34,918,231
F1 - COMMERCIAL REAL 4,226,175 N/A 4,226,175 4,226,175
F2 - INDUSTRIAL REAL 56,170 N/A 56,170 56,170
G - ALL MINERALS 32,486,747 N/A 32,486,747 32,486,747
J - ALL UTILITIES 116,628,040 N/A 116,628,040 116,628,040
L1 - COMMERCIAL PERSONAL 3,324,080 N/A 3,324,080 3,324,080
L2 - INDUSTRIAL PERSONAL 11,936,930 N/A 11,936,930 11,936,930
M1 - MOBILE HOMES 4,519,730 N/A 4,519,730 4,519,730
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 154,910 N/A 154,910 154,910
Subtotal 276,914,313 0 276,914,313 276,914,313
Less Total Deductions 32,349,931 0 32,349,931 32,349,931
Total Taxable Value 244,564,382 0 244,564,382 244,564,382

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 255,018,446 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 244,564,382 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 255,018,446 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 244,564,382 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 258,738,446 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 261,218,446 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 247,221,038 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 255,018,446 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 244,564,382 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 255,018,446 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 244,564,382 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 258,738,446 T13 plus the loss to the chapter 313 agreement
T16 261,218,446 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 247,221,038 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,454,064 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 3,720,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,480,000 Loss to Second Previous Homestead Increase

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

146-903-02/Devers ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 44,954,210 N/A 44,954,210 44,954,210
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 6,786,551 N/A 6,786,551 6,786,551
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,247,780 N/A 14,247,780 14,247,780
D2 - FARM & RANCH IMP 2,674,759 N/A 2,674,759 2,674,759
E - NON-AG LAND AND IMPROVEMENTS 34,918,231 N/A 34,918,231 34,918,231
F1 - COMMERCIAL REAL 4,226,175 N/A 4,226,175 4,226,175
F2 - INDUSTRIAL REAL 56,170 N/A 56,170 56,170
G - ALL MINERALS 32,486,747 N/A 32,486,747 32,486,747
J - ALL UTILITIES 116,628,040 N/A 116,628,040 116,628,040
L1 - COMMERCIAL PERSONAL 3,324,080 N/A 3,324,080 3,324,080
L2 - INDUSTRIAL PERSONAL 11,936,930 N/A 11,936,930 11,936,930
M1 - MOBILE HOMES 4,519,730 N/A 4,519,730 4,519,730
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 154,910 N/A 154,910 154,910
Subtotal 276,914,313 276,914,313 276,914,313
Less Total Deductions 32,349,931 32,349,931 32,349,931
Total Taxable Value 244,564,382 244,564,382 244,564,382

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 255,018,446 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 244,564,382 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 255,018,446 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 244,564,382 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 258,738,446 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 261,218,446 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 247,221,038 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 255,018,446 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 244,564,382 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 255,018,446 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 244,564,382 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 258,738,446 T13 plus the loss to the chapter 313 agreement
T16 261,218,446 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 247,221,038 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,454,064 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 3,720,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,480,000 Loss to Second Previous Homestead Increase