taxes Property Tax Assistance

2023 ISD Summary Worksheet

155-Marion/Marion County

155-901/Jefferson ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 477,509,180 0.9891 482,771,388 477,509,180
B - MULTIFAMILY 6,124,790 N/A 6,124,790 6,124,790
C1 - VACANT LOTS 37,279,210 N/A 37,279,210 37,279,210
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 44,440,551 0.9941 44,704,487 44,440,551
D2 - FARM & RANCH IMP 33,357,030 N/A 33,357,030 33,357,030
E - NON-AG LAND AND IMPROVEMENTS 113,895,810 0.9465 120,333,661 113,895,810
F1 - COMMERCIAL REAL 55,315,882 0.9807 56,404,489 55,315,882
F2 - INDUSTRIAL REAL 114,988,610 N/A 114,988,610 114,988,610
G - ALL MINERALS 31,897,360 1.0060 31,707,117 31,897,360
J - ALL UTILITIES 91,081,440 0.9568 95,193,813 91,081,440
L1 - COMMERCIAL PERSONAL 10,018,730 N/A 10,018,730 10,018,730
L2 - INDUSTRIAL PERSONAL 47,716,800 N/A 47,716,800 47,716,800
M1 - MOBILE HOMES 18,046,410 N/A 18,046,410 18,046,410
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 99,530 N/A 99,530 99,530
S - SPECIAL INVENTORY 53,900 N/A 53,900 53,900
Subtotal 1,081,825,233 0 1,098,799,965 1,081,825,233
Less Total Deductions 342,359,737 0 344,554,591 342,359,737
Total Taxable Value 739,465,496 0 754,245,374 739,465,496

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 822,381,296 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 739,465,496 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 813,070,151 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 730,154,351 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 863,211,296 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 890,431,296 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 759,369,595 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 822,381,296 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 739,465,496 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 813,070,151 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 730,154,351 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 863,211,296 T13 plus the loss to the chapter 313 agreement
T16 890,431,296 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 759,369,595 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 82,915,800 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 9,311,145 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 40,830,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 27,220,000 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

155-901-02/Jefferson ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 477,509,180 0.9891 482,771,388 477,509,180
B - MULTIFAMILY 6,124,790 N/A 6,124,790 6,124,790
C1 - VACANT LOTS 37,279,210 N/A 37,279,210 37,279,210
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 44,440,551 0.9941 44,704,487 44,440,551
D2 - FARM & RANCH IMP 33,357,030 N/A 33,357,030 33,357,030
E - NON-AG LAND AND IMPROVEMENTS 113,895,810 0.9465 120,333,661 113,895,810
F1 - COMMERCIAL REAL 55,315,882 0.9807 56,404,489 55,315,882
F2 - INDUSTRIAL REAL 114,988,610 N/A 114,988,610 114,988,610
G - ALL MINERALS 31,897,360 1.0060 31,707,117 31,897,360
J - ALL UTILITIES 91,081,440 0.9568 95,193,813 91,081,440
L1 - COMMERCIAL PERSONAL 10,018,730 N/A 10,018,730 10,018,730
L2 - INDUSTRIAL PERSONAL 47,716,800 N/A 47,716,800 47,716,800
M1 - MOBILE HOMES 18,046,410 N/A 18,046,410 18,046,410
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 99,530 N/A 99,530 99,530
S - SPECIAL INVENTORY 53,900 N/A 53,900 53,900
Subtotal 1,081,825,233 1,098,799,965 1,081,825,233
Less Total Deductions 342,359,737 344,554,591 342,359,737
Total Taxable Value 739,465,496 754,245,374 739,465,496

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 822,381,296 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 739,465,496 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 813,070,151 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 730,154,351 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 863,211,296 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 890,431,296 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 759,369,595 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 822,381,296 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 739,465,496 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 813,070,151 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 730,154,351 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 863,211,296 T13 plus the loss to the chapter 313 agreement
T16 890,431,296 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 759,369,595 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 82,915,800 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 9,311,145 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 40,830,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 27,220,000 Loss to Second Previous Homestead Increase