taxes Property Tax Assistance

2023 ISD Summary Worksheet

014-Bell/Bell County

073-905/Rosebud-Lott ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 5,377,655 N/A 5,377,655 5,377,655
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 700,000 N/A 700,000 700,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 716,678 N/A 716,678 716,678
D2 - FARM & RANCH IMP 360,817 N/A 360,817 360,817
E - NON-AG LAND AND IMPROVEMENTS 22,249,476 N/A 22,249,476 22,249,476
F1 - COMMERCIAL REAL 78,867 N/A 78,867 78,867
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 571,148 N/A 571,148 571,148
L1 - COMMERCIAL PERSONAL 184,508 N/A 184,508 184,508
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 30,239,149 0 30,239,149 30,239,149
Less Total Deductions 13,879,988 0 13,879,988 13,879,988
Total Taxable Value 16,359,161 0 16,359,161 16,359,161

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 19,089,520 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 16,359,161 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 19,089,520 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 16,359,161 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 20,004,520 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 20,614,520 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 16,717,347 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 19,089,520 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 16,359,161 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 19,089,520 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 16,359,161 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 20,004,520 T13 plus the loss to the chapter 313 agreement
T16 20,614,520 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 16,717,347 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,730,359 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 915,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 610,000 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

073-Falls/Falls County

073-905/Rosebud-Lott ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 96,977,777 0.9094 106,639,297 106,639,297
B - MULTIFAMILY 1,747,080 N/A 1,747,080 1,747,080
C1 - VACANT LOTS 2,444,053 N/A 2,444,053 2,444,053
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,435,172 0.9466 19,474,850 19,474,850
D2 - FARM & RANCH IMP 12,230,124 N/A 12,230,124 12,230,124
E - NON-AG LAND AND IMPROVEMENTS 150,048,725 0.9192 163,238,387 163,238,387
F1 - COMMERCIAL REAL 19,131,094 N/A 19,131,094 19,131,094
F2 - INDUSTRIAL REAL 1,015,700 N/A 1,015,700 1,015,700
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 67,010,180 0.9960 67,279,297 67,279,297
L1 - COMMERCIAL PERSONAL 58,729,790 1.0048 58,449,234 58,449,234
L2 - INDUSTRIAL PERSONAL 13,541,140 N/A 13,541,140 13,541,140
M1 - MOBILE HOMES 8,151,680 N/A 8,151,680 8,151,680
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 449,462,515 0 473,341,936 473,341,936
Less Total Deductions 133,314,193 0 141,104,397 141,104,397
Total Taxable Value 316,148,322 0 332,237,539 332,237,539

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 367,304,272 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 332,237,539 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 367,304,272 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 332,237,539 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 387,074,272 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 400,254,272 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 335,617,944 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 367,304,272 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 332,237,539 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 367,304,272 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 332,237,539 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 387,074,272 T13 plus the loss to the chapter 313 agreement
T16 400,254,272 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 335,617,944 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 35,066,733 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 19,770,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,180,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

166-Milam/Milam County

073-905/Rosebud-Lott ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 4,042,390 1.1646 3,471,054 4,042,390
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 17,330 N/A 17,330 17,330
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,467,312 1.1345 4,819,039 5,467,312
D2 - FARM & RANCH IMP 1,098,890 N/A 1,098,890 1,098,890
E - NON-AG LAND AND IMPROVEMENTS 8,279,810 0.7124 11,622,417 8,279,810
F1 - COMMERCIAL REAL 81,870 N/A 81,870 81,870
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 30,814,420 0.8492 36,286,411 30,814,420
L1 - COMMERCIAL PERSONAL 297,920 N/A 297,920 297,920
L2 - INDUSTRIAL PERSONAL 7,227,930 N/A 7,227,930 7,227,930
M1 - MOBILE HOMES 406,400 N/A 406,400 406,400
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 57,734,272 0 65,329,261 57,734,272
Less Total Deductions 7,456,963 0 6,745,271 7,456,963
Total Taxable Value 50,277,309 0 58,583,990 50,277,309

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 51,552,958 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 50,277,309 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 51,552,958 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 50,277,309 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 52,287,958 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 52,777,958 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 50,663,500 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 51,552,958 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 50,277,309 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 51,552,958 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 50,277,309 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 52,287,958 T13 plus the loss to the chapter 313 agreement
T16 52,777,958 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 50,663,500 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,275,649 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 AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED

073-905-02/Rosebud-Lott ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 106,397,822 0.9213 115,488,006 116,059,342
B - MULTIFAMILY 1,747,080 N/A 1,747,080 1,747,080
C1 - VACANT LOTS 3,161,383 N/A 3,161,383 3,161,383
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,619,162 0.9844 25,010,567 25,658,840
D2 - FARM & RANCH IMP 13,689,831 N/A 13,689,831 13,689,831
E - NON-AG LAND AND IMPROVEMENTS 180,578,011 0.9161 197,110,280 193,767,673
F1 - COMMERCIAL REAL 19,291,831 N/A 19,291,831 19,291,831
F2 - INDUSTRIAL REAL 1,015,700 N/A 1,015,700 1,015,700
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 98,395,748 0.9449 104,136,856 98,664,865
L1 - COMMERCIAL PERSONAL 59,212,218 1.0048 58,931,662 58,931,662
L2 - INDUSTRIAL PERSONAL 20,769,070 N/A 20,769,070 20,769,070
M1 - MOBILE HOMES 8,558,080 N/A 8,558,080 8,558,080
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 537,435,936 568,910,346 561,315,357
Less Total Deductions 154,651,144 161,729,656 162,441,348
Total Taxable Value 382,784,792 407,180,690 398,874,009

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 437,946,750 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 398,874,009 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 437,946,750 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 398,874,009 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 459,366,750 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 473,646,750 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 402,998,791 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 437,946,750 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 398,874,009 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 437,946,750 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 398,874,009 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 459,366,750 T13 plus the loss to the chapter 313 agreement
T16 473,646,750 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 402,998,791 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 39,072,741 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 21,420,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,280,000 Loss to Second Previous Homestead Increase