taxes Property Tax Assistance

2023 ISD Summary Worksheet

014-Bell/Bell County

014-907/Rogers ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 130,333,110 1.0513 123,973,281 130,333,110
B - MULTIFAMILY 1,001,239 N/A 1,001,239 1,001,239
C1 - VACANT LOTS 7,094,504 N/A 7,094,504 7,094,504
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,784,278 0.6437 15,199,081 9,784,278
D2 - FARM & RANCH IMP 3,296,341 N/A 3,296,341 3,296,341
E - NON-AG LAND AND IMPROVEMENTS 236,179,955 0.9478 249,187,545 236,179,955
F1 - COMMERCIAL REAL 9,613,116 N/A 9,613,116 9,613,116
F2 - INDUSTRIAL REAL 2,952,851 N/A 2,952,851 2,952,851
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 26,257,209 0.9670 27,153,267 26,257,209
L1 - COMMERCIAL PERSONAL 18,376,138 N/A 18,376,138 18,376,138
L2 - INDUSTRIAL PERSONAL 1,752,179 N/A 1,752,179 1,752,179
M1 - MOBILE HOMES 654,531 N/A 654,531 654,531
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 447,295,451 0 460,254,073 447,295,451
Less Total Deductions 181,997,132 0 175,019,613 181,997,132
Total Taxable Value 265,298,319 0 285,234,460 265,298,319

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 305,854,890 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 265,298,319 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 305,854,890 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 265,298,319 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 321,499,890 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 331,929,890 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 254,450,728 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 305,854,890 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 265,298,319 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 305,854,890 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 265,298,319 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 321,499,890 T13 plus the loss to the chapter 313 agreement
T16 331,929,890 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 254,450,728 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,556,571 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 15,645,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,430,000 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

166-Milam/Milam County

014-907/Rogers ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,384,460 N/A 3,384,460 3,384,460
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 1,832,210 N/A 1,832,210 1,832,210
D2 - FARM & RANCH IMP 875,310 N/A 875,310 875,310
E - NON-AG LAND AND IMPROVEMENTS 13,441,780 N/A 13,441,780 13,441,780
F1 - COMMERCIAL REAL 917,580 N/A 917,580 917,580
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 2,234,980 N/A 2,234,980 2,234,980
L1 - COMMERCIAL PERSONAL 44,050 N/A 44,050 44,050
L2 - INDUSTRIAL PERSONAL 69,310 N/A 69,310 69,310
M1 - MOBILE HOMES 729,110 N/A 729,110 729,110
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 23,528,790 0 23,528,790 23,528,790
Less Total Deductions 8,324,221 0 8,324,221 8,324,221
Total Taxable Value 15,204,569 0 15,204,569 15,204,569

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 17,304,484 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 15,204,569 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 17,304,484 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 15,204,569 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 18,039,484 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 18,529,484 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 15,824,466 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 17,304,484 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 15,204,569 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 17,304,484 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 15,204,569 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 18,039,484 T13 plus the loss to the chapter 313 agreement
T16 18,529,484 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 15,824,466 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,099,915 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 735,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 490,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

014-907-02/Rogers ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 133,717,570 1.0499 127,357,741 133,717,570
B - MULTIFAMILY 1,001,239 N/A 1,001,239 1,001,239
C1 - VACANT LOTS 7,094,504 N/A 7,094,504 7,094,504
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,616,488 0.6821 17,031,291 11,616,488
D2 - FARM & RANCH IMP 4,171,651 N/A 4,171,651 4,171,651
E - NON-AG LAND AND IMPROVEMENTS 249,621,735 0.9505 262,629,325 249,621,735
F1 - COMMERCIAL REAL 10,530,696 N/A 10,530,696 10,530,696
F2 - INDUSTRIAL REAL 2,952,851 N/A 2,952,851 2,952,851
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 28,492,189 0.9695 29,388,247 28,492,189
L1 - COMMERCIAL PERSONAL 18,420,188 N/A 18,420,188 18,420,188
L2 - INDUSTRIAL PERSONAL 1,821,489 N/A 1,821,489 1,821,489
M1 - MOBILE HOMES 1,383,641 N/A 1,383,641 1,383,641
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 470,824,241 483,782,863 470,824,241
Less Total Deductions 190,321,353 183,343,834 190,321,353
Total Taxable Value 280,502,888 300,439,029 280,502,888

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 323,159,374 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 280,502,888 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 323,159,374 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 280,502,888 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 339,539,374 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 350,459,374 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 270,275,194 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 323,159,374 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 280,502,888 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 323,159,374 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 280,502,888 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 339,539,374 T13 plus the loss to the chapter 313 agreement
T16 350,459,374 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 270,275,194 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 42,656,486 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 16,380,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,920,000 Loss to Second Previous Homestead Increase